Inheritance Guide
Inheritance Planning in Austria: No Inheritance Tax, Strong Family Rights
Austria abolished its inheritance tax entirely in 2008, making it one of the most generous countries in Europe for passing wealth to the next generation. But do not let the zero tax rate lull you into skipping planning altogether. Austria has strong forced heirship rules that guarantee your children and spouse a minimum share of your estate, and the Austrian court system takes these rights very seriously. If you own property in Austria, proper planning ensures a smooth transition rather than a family dispute.
Inheritance Tax
Austria has no inheritance or estate tax. However, real estate transferred through inheritance is subject to a 3.5% real estate transfer tax (Grunderwerbsteuer) and a 1.1% land registry fee. Large gifts above EUR 50,000 must be reported to the tax authorities, though no tax is due.
Forced Heirship
Austria has forced heirship (Pflichtteil). Children are entitled to half of their statutory intestate share. The spouse is also entitled to half of their statutory share. Since 2017 reforms, the Pflichtteil can be deferred or paid in installments over five years at the heir's request. Parents no longer have a forced share.
Key facts about inheritance in Austria
The details that matter most when planning for your family's future in Austria.
- 1
No inheritance tax in Austria since 2008 (a real estate transfer tax of 3.5% applies to property transfers)
- 2
Forced heirship (Pflichtteil) guarantees children and spouse half of their intestate share
- 3
Real estate transfers on death are subject to a 3.5% transfer tax plus 1.1% land registration fee
- 4
Austria applies EU Succession Regulation 650/2012
- 5
Probate is mandatory and handled by a court-appointed notary (Gerichtskommissar)
What makes Austria different
These are the considerations unique to Austria that most families don't discover until they need to.
Even without inheritance tax, the real estate transfer tax and land registration fees add up to nearly 5% on property
Austrian probate (Verlassenschaftsverfahren) is mandatory even for small estates and is always supervised by a notary appointed by the court
Agricultural and forestry properties have special succession rules designed to keep farms intact
The 2017 reform introduced the ability to defer Pflichtteil payments over five years to protect business continuity
Documents commonly needed in Austria
The documents families typically need when dealing with inheritance matters in Austria.
Letztwillige Verfugung (last will and testament)
Vorsorgevollmacht (preventive power of attorney)
Patientenverfugung (advance healthcare directive)
Erbvertrag (inheritance contract, only between spouses)
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Important disclaimer
This content is for general informational purposes only and does not constitute legal, tax, or financial advice. It was created with the assistance of AI and may contain inaccuracies. Inheritance laws change frequently — always consult a qualified attorney or tax advisor in Austria before making decisions about inheritance or estate planning.