When a person (natural person) dies, it must be clarified to whom the rights and obligations of the deceased pass. In simple terms, most pecuniary legal positions (active and passive) can be inherited unless they are of a highly personal (höchstpersönlich) nature. Public law rights are usually not transferable.
The rights and liabilities of a deceased person are referred to in their entirety as Verlassenschaft (estate; previously also Nachlass).
In Austrian inheritance law, the deceased person is usually referred to as Verstorbener (deceased) or letztwillig Verfügender (testator); until the Inheritance Law Amendment Act 2015 and also still at EU level (EU Inheritance Law Regulation), the term Erblasser (testator) dominates.
The person who makes a will is also called the Testator (testator).
The person to whom the right of succession is due after a deceased person is called the Erbe (heir; § 532 ABGB).
Whoever has a right to take possession of the estate or certain parts thereof has a Erbrecht (right of succession).
In the course of probate proceedings, anyone appointed as heir by law, will or inheritance contract may submit a Erbantrittserklärung (declaration of acceptance of inheritance); bedingt oder unbedingt (conditional or unconditional).
With the so-called Einantwortung (transfer of the estate to the heir (§§ 797, 819 ABGB)), the latter enters into the rights and obligations belonging to the estate by way of universal succession.
If the deceased provides for a testamentary donation to a person without appointing him or her as heir, this is referred to as a Vermächtnis (legacy; previously also Legat; legate); the beneficiary is a Vermächtnisnehmer (legatee (previously also Legatar; § 535 ABGB). The person to whom a legacy was left is therefore not an heir, but “only” a legatee. Under very limited conditions, however, legatees can also become heirs.
Certain persons may be entitled to an irrevocable (but renounceable) minimum right to a certain share of the estate after the deceased (the so-called Pflichtteil; compulsory portion). Persons who are entitled to a compulsory portion are Pflichtteilsberechtigte (beneficiaries of the compulsory portion).