Inheritance Law: Germany vs. Austria
Inheritance law is a central part of civil law, governing how assets are distributed after a person’s death. The differences between Germany and Austria are not only legal in nature but can also have significant implications for heirs and their claims. Therefore, understanding the specific regulations in both countries is important, especially regarding intestate succession, compulsory shares, wills, and inheritance tax.
Comparison at a Glance
| Criterion | 🇩🇪 Germany | 🇦🇹 Austria |
|---|---|---|
| Intestate Succession | According to BGB, § 1924 ff. | According to ABGB, § 731 ff. |
| Compulsory Share | 50% of the legal share, § 2303 BGB | 1/2 of the legal share, § 768 ABGB |
| Wills | Form-free, § 2247 BGB | Form-free, § 578 ABGB |
| Inheritance Tax | Tax-free up to €400,000 for spouses, § 13 ErbStG | Tax-free up to €150,000 for spouses, § 1 ErbStG |
| Deadline for Renunciation | 6 weeks, § 1944 BGB | 3 months, § 1457 ABGB |
Key Differences
A significant difference between Germany and Austria lies in the amount of the compulsory share. In Germany, this is 50% of the legal share, while in Austria it is only half of the legal share. This can lead to less financial security for heirs in Austria.
Another important point is the inheritance tax. In Germany, spouses are tax-free up to an amount of €400,000, while in Austria this exemption limit is only €150,000. This can have significant implications for heirs, especially in cases of substantial wealth.
Relevant templates on DokBrief:
- Sublease Agreement — for regulating rental relationships.