Anwendbares Recht

Applicable Law: Which Inheritance Law Applies in the Event of Death?

In every estate and for every testamentary disposition, the first step is to determine which national law is applicable. The applicable law decides whether dispositions are valid, how intestate succession is structured, and whether claims to a compulsory portion exist.

The EU Succession Regulation (EU-ErbVO)

Since August 17, 2015, this assessment in Austria has been carried out in accordance with the European Succession Regulation (EU-ErbVO). A central point of the Regulation is that both the jurisdiction of the courts and the substantive inheritance law are determined by the state in which the deceased had their habitual residence at the time of death (Art 4 and Art 21 para 1 EU-ErbVO).

Exceptions: Manifestly Closer Connection

If, from the totality of the circumstances, it is clear that the deceased had a manifestly closer connection to another state, the succession is governed by the law of that other state (Art 21 para 2 EU-ErbVO). This may apply, for example, if an Austrian citizen moved their residence abroad shortly before death but maintained their closest ties to Austria.

Choice of Law: Actively Shaping Your Inheritance

To avoid uncertainty, any person can make an explicit choice of law (Art 22 EU-ErbVO). You can stipulate that the law of the state of which you are a citizen at the time of making the choice or at the time of death shall apply.

Example: An Austrian citizen living permanently in Spain can stipulate in her will that Austrian inheritance law shall continue to apply. This ensures predictability regarding substantive issues such as the capacity to inherit or compulsory portion rights.

Why a Choice of Law is Advisable

Since inheritance laws differ significantly internationally, a choice of law is often the safest way to arrange an estate according to personal wishes. This is particularly true for complex structures such as real estate ownership or corporate interests abroad.

Probate proceedings without any international connection continue to be assessed under Austrian law. For an overview of essential legal terms, please refer to our Legal Glossary.