Intestate Succession Austria 2026: Who Inherits If There Is No Will?

Intestate succession austria governs who inherits when a person dies without leaving a valid will, and in 2026 it has become a pressing question for heirs, expatriates and advisers alike. Under Austrian law, the rules of statutory succession (gesetzliche Erbfolge) automatically determine which relatives inherit and in what shares, following a fixed order set out in the Austrian Civil Code (Allgemeines bürgerliches Gesetzbuch, ABGB). Recurring public debate about whether to reintroduce an inheritance tax has sharpened interest in exactly who receives what, and how much of an estate can be planned for in advance.

This guide explains the order of statutory heirs, the shares for spouses and partners, the treatment of children and descendants, cross-border complications under EU law, and the practical steps heirs should take first.

Introduction and TL;DR: Who inherits in Austria without a will?

When someone dies in Austria without a valid will, their estate does not pass to the state by default. Instead, it is distributed among the closest surviving relatives according to a statutory hierarchy. The surviving spouse or registered partner and the deceased’s children are the primary beneficiaries; more distant relatives inherit only where closer classes are absent. The exact division of the estate depends on which relatives survive and, for spouses, on the matrimonial property regime.

• Children and descendants inherit first, dividing the estate equally (per stirpes where a child has predeceased).
• A surviving spouse or registered partner receives one third of the estate alongside children, or two thirds where they inherit alongside the deceased’s parents.
• Unmarried cohabitants have no automatic right to inherit under intestate succession austria, they must be provided for by will or contract.
• Where no relatives within the statutory classes survive, the estate ultimately escheats to the Republic of Austria.

The sections below explain each rule with worked numeric examples, comparison tables, and answers to the questions readers most often ask. For those with cross-border estates, the interaction with the EU Succession Regulation is addressed separately.

At a glance, quick legal summary

Under Austrian law, intestate succession austria is governed by the ABGB, which fixes a hierarchy of heir classes: descendants first, then parents and their descendants, then grandparents and their lines, then great-grandparents. A surviving spouse or registered partner inherits alongside these classes with a statutory share that varies according to the relatives present. Unmarried partners are excluded from statutory inheritance entirely. For estates connected to more than one country, Regulation (EU) No 650/2012 (the Succession Regulation, sometimes called “Brussels IV”) determines which country’s law applies. The rules described here reflect the position current in 2026.

Legal basis, where intestacy rules are set

The framework for intestate succession austria is almost entirely statutory. The core provisions sit within the ABGB, Austria’s civil code, which sets out both the order of statutory heirs (gesetzliche Erbfolge) and the compulsory portion (Pflichtteil) that protects certain close relatives against complete disinheritance. Since the reform introduced by the Erbrechts-Änderungsgesetz 2015 (in force since 1 January 2017), the modern rules apply to persons who died on or after that date. Because the rules are codified, the starting point for any intestacy analysis is always the ABGB text rather than judge-made law, though the courts play an important interpretive role.

Primary statutes and regulations (ABGB and relevant regulations)

The ABGB establishes who inherits and in what proportions when there is no will. It defines the classes of heirs (Parentelen), the principle of representation by which descendants step into the place of a predeceased ancestor, and the spouse’s statutory entitlement. The same code sets the rules on the Pflichtteil, the mandatory minimum share that descendants and the surviving spouse can claim even where a will attempts to exclude them. For estates with an international dimension, assets abroad, foreign nationality, or habitual residence outside Austria, the EU Succession Regulation (No 650/2012) governs which law applies and provides for a European Certificate of Succession to prove heirship across participating member states.

Case law and interpretation (the role of the OGH)

While intestacy is codified, the Oberster Gerichtshof (OGH), Austria’s Supreme Court in civil and criminal matters, resolves disputes about how the ABGB applies in practice, for example, the calculation of a spouse’s share where property regimes overlap, the treatment of contested representation, and the valuation basis for Pflichtteil claims. Its decisions guide lower courts and shape how estate administrators and district courts (Bezirksgerichte) apply the statutory rules. Where a point of interpretation is genuinely unsettled, professional advice should account for the most recent OGH jurisprudence.

Order of statutory heirs in intestate succession austria (who is first in line)

Austrian intestacy operates through a system of heir classes, known as Parentelen (lines). Each line must be exhausted, meaning no living member exists, before the next line inherits. This “parentelic” structure is central to understanding who is first in line. The surviving spouse or registered partner sits alongside these lines rather than within them, receiving a fixed statutory share that depends on which line of blood relatives is present.

The lines, in order, are:

• First line, descendants: the children of the deceased and, through them, grandchildren and further descendants.
• Second line, parents and their descendants: the deceased’s parents and, if a parent has predeceased, that parent’s other children (the deceased’s siblings) and their descendants.
• Third line, grandparents and their descendants: the four grandparents and their respective lines.
• Fourth line, great-grandparents: under the current ABGB, statutory succession by blood relatives ends with the great-grandparents themselves, without extending to their further descendants.

Children and their descendants (per stirpes allocation)

Children are the first-ranking statutory heirs. Where several children survive, they share equally. The principle of representation (per stirpes) means that if a child has died before the deceased, that child’s own children, the grandchildren, step into their parent’s place and divide the parent’s share between them. A single grandchild inherits the full share their parent would have taken; two grandchildren split it in half, and so on. This ensures that a family branch is not disinherited simply because the intervening generation has died.

The spouse’s position in the order

The surviving spouse does not belong to a Parentel but inherits in parallel with the blood relatives who are present. Where the spouse inherits alongside the deceased’s children (first line), the spouse takes one third of the estate and the children share the remaining two thirds. Where the spouse inherits alongside the deceased’s parents or grandparents (second and third lines), the spouse takes two thirds. If no relatives of the first, second or third lines survive, the spouse inherits the entire estate. This structure means the spouse’s practical entitlement rises sharply as closer relatives fall away.

Parents and ascendants

If the deceased leaves no descendants, the estate passes to the second line, the parents. Where both parents survive, they share equally. If one parent has died, that parent’s share passes to their descendants (the deceased’s siblings) by representation; if the predeceased parent has no descendants, their share accrues to the surviving parent. The surviving spouse, where present, takes two thirds in this scenario, leaving one third for the second-line relatives.

Siblings, more distant relatives and when the estate escheats

Siblings inherit only through the second line, as descendants of the deceased’s parents. If no second-line relatives survive, the estate moves to grandparents and their lines (third line), then to great-grandparents (fourth line). Where the entire statutory hierarchy is exhausted and no spouse or registered partner survives, the estate ultimately escheats, it passes to the Republic of Austria. In practice, escheat is rare, arising only where a person truly leaves no traceable relatives within the recognised lines.

Spouse, registered partner and cohabitant, shares and practical effect

One of the most misunderstood aspects of intestate succession austria is the very different treatment of married spouses, registered partners and unmarried cohabitants. The distinction matters enormously in practice, and it is the single most common reason that couples are caught out when one partner dies without a will.

Married spouse, statutory share examples and the matrimonial property caveat

A surviving married spouse inherits a statutory share, one third alongside children, two thirds alongside parents or grandparents, and the whole estate where none of those survive. Beyond the pure succession share, the spouse’s ultimate position is also affected by the matrimonial property regime. Austrian couples are, by default, in a regime of separation of property (Gütertrennung), meaning each spouse owns their own assets during the marriage; the succession share then applies to the deceased’s own estate. Couples may, however, contract into a community-of-property arrangement, which changes how assets are divided on death. The spouse also benefits from a statutory preferential legacy (gesetzliches Vorausvermächtnis) covering the marital home and movable household contents in the circumstances set by the ABGB.

Registered partners, legal status and differences

A registered partner in a formally recorded partnership (eingetragene Partnerschaft) is treated equivalently to a married spouse for intestacy purposes. The same statutory shares apply, one third alongside descendants, two thirds alongside parents or grandparents, and the whole estate where none of those survive, and the same preferential legacy of the shared home and household goods is available. The critical requirement is that the partnership must be formally registered; an informal relationship, however committed, does not qualify. (Since 2019, both marriage and registered partnership have been open to same-sex and opposite-sex couples in Austria.)

Cohabitants and unmarried partners, remedies and recommended actions

Unmarried cohabitants (Lebensgefährten) have no automatic right to inherit under intestate succession austria, regardless of how long the couple lived together or whether they had children. Under the ABGB an extraordinary statutory entitlement exists only in a narrow situation, broadly, where no other statutory heir inherits, so in practice a cohabitant is protected only where there is effectively no closer heir. The only reliable remedy is deliberate planning, a valid will, a lifetime gift, or a contractual arrangement. Couples who choose not to marry or register should treat estate planning as essential rather than optional.

Children and descendants, rights, adopted children and predeceased heirs

Children hold the strongest position in Austrian intestacy. Not only do they inherit first, but they also enjoy a protected compulsory portion (Pflichtteil) that cannot easily be removed. Understanding how the law treats adopted children, stepchildren and predeceased heirs is essential to any accurate allocation.

Adopted children and stepchildren

Adopted children are generally treated as the children of the adoptive parent and inherit on the same footing as biological children, including Pflichtteil protection in relation to the adoptive parent. Stepchildren, by contrast, do not inherit from a step-parent under intestacy unless they have been formally adopted. A blended family that assumes stepchildren will automatically share in an estate is likely to be disappointed; formal adoption or a will is required to achieve that result.

Representation (per stirpes) and predeceased heirs

Where a child predeceases the deceased but leaves children of their own, those grandchildren inherit their parent’s share by representation. The share is divided among them equally, keeping the estate within the family branch. If a child dies leaving no descendants, their share accrues to the surviving children rather than passing outside the family. This per stirpes mechanism runs throughout the descendant line and applies equally within the parental and grandparental lines.

Worked examples and allocation calculations for intestate succession austria

The following worked examples show how the statutory shares are applied in common scenarios. Each assumes the deceased left no valid will and that the default separation-of-property regime applies, so the shares operate on the deceased’s own estate. Figures are illustrative only.

Example 1, Spouse and one child

The deceased leaves a surviving spouse and one child. The spouse takes one third of the estate; the child takes the remaining two thirds. On an estate of €300,000, the spouse receives €100,000 and the child receives €200,000. The spouse additionally benefits from the preferential legacy of the marital home and household contents where applicable.

Example 2, Spouse and multiple children

The deceased leaves a surviving spouse and three children. The spouse takes one third; the children share the remaining two thirds equally. On an estate of €300,000, the spouse receives €100,000, and each of the three children receives approximately €66,666.67 (two thirds, or €200,000, divided by three). If one of those three children had predeceased the deceased leaving two children of their own, those two grandchildren would share that child’s €66,666.67 equally, about €33,333.33 each, by representation.

Example 3, No spouse; ascendants or siblings

The deceased leaves no spouse and no descendants, but both parents survive. The parents inherit the whole estate in equal shares, €150,000 each on an estate of €300,000. If one parent had predeceased leaving two other children (the deceased’s siblings), that parent’s half would pass to the two siblings equally by representation, giving the surviving parent €150,000 and each sibling €75,000.

Example 4, No heirs; escheat to the state

The deceased leaves no spouse, no registered partner and no relatives within any of the statutory lines. After a diligent search for heirs, the estate escheats to the Republic of Austria. This outcome is uncommon and typically follows only where genuine efforts to locate relatives have failed.

Special situations, predeceased heirs, disclaimers, joint property and foreign wills

Several practical situations regularly complicate an otherwise straightforward intestacy. Anticipating them can prevent disputes and delay.

Renunciation of inheritance

An heir is not obliged to accept an inheritance. An estate may carry debts that exceed its assets, and an heir who wishes to avoid liability can decline to make a declaration of acceptance, or accept only conditionally (a conditional declaration limiting liability to the value of the estate). Such steps must be taken in the proper form and within the timeframe set during the estate proceedings, so heirs who suspect the estate is insolvent should take advice promptly rather than delay.

Joint bank accounts and survivorship issues

Jointly held assets do not always pass by the succession rules. The treatment of a joint bank account depends on its precise terms and the ownership arrangement between the account holders. Some jointly owned property may pass automatically to the surviving co-owner, while other assets form part of the deceased’s estate and are distributed under the statutory shares. Because the outcome turns on the documentation, each account and title should be reviewed individually.

Foreign wills and choice of law (EU Succession Regulation)

Where the deceased had connections to more than one country, the EU Succession Regulation (No 650/2012) determines which country’s law governs the succession, generally the law of the deceased’s habitual residence at death, unless they validly chose the law of a state of their nationality. This means an estate administered in Austria may be governed by foreign succession law, or an Austrian national’s estate abroad may fall under Austrian rules. A foreign will, or a choice-of-law declaration, can therefore displace the default intestacy rules entirely.

Probate and administration, how intestate estates are opened in Austria

Austrian estates are administered through a formal court-supervised process (Verlassenschaftsverfahren). Even where there is no dispute, the estate must be formally opened and the heirs formally recognised before assets can be transferred.

Starting estate administration

The process begins after the death is registered. The competent district court (Bezirksgericht) is notified and, as a rule, a court commissioner (Gerichtskommissär), a notary acting for the court, takes an inventory of the estate, identifies the heirs, and prepares the estate for distribution. Heirs are asked to make a declaration of acceptance (Erbantrittserklärung), and the estate is formally transferred to them by a court decision (Einantwortung) once entitlements are established.

The role of courts and registries

The Bezirksgericht supervises the proceedings, resolves disputes between heirs, and issues the transfer decision. The court commissioner (notary) handles valuation, debt settlement and the practical mechanics of distribution. Where real property is involved, the land register (Grundbuch) must be updated to reflect the new ownership. Timeframes vary with the complexity of the estate, the number of heirs and whether any dispute arises.

Do you need a will in Austria? How to avoid intestacy

The clearest way to avoid the default rules of intestate succession austria is to make a valid will. A will allows you to provide for a cohabiting partner, adjust shares within the limits of the compulsory portion, and reduce the risk of dispute among heirs.

Types of valid wills in Austria

Austrian law recognises several forms of will, including a handwritten (holographic) will entirely written and signed by the testator, and a written will not in the testator’s own hand that must be confirmed before three capable witnesses, as well as wills made before a notary or a court. Each form has strict validity requirements, and small procedural errors can invalidate the document. Foreign wills may be recognised in Austria, particularly where the EU Succession Regulation applies, but recognition should never be assumed without checking.

Quick checklist for expats

• Consider a choice-of-law declaration under the EU Succession Regulation if you want your national law to apply.
• Ensure any will meets Austrian formality requirements or is valid under the governing law.
• Keep certified translations of foreign documents where Austrian authorities will need them.
• Review joint ownership arrangements, which can override the will.
• Take advice on cross-border assets to avoid conflicting outcomes between jurisdictions.

Contested intestacy, Pflichtteil and disputes

Even where the estate passes on intestacy, disputes can arise, most commonly over the compulsory portion, the valuation of assets, or the identification of heirs. The Pflichtteil is the mechanism that most often generates litigation.

Who can claim Pflichtteil?

The compulsory portion (Pflichtteil) protects the closest relatives against complete exclusion. Under the ABGB, descendants and the surviving spouse or registered partner are entitled to a compulsory portion, calculated (broadly) as half of what they would have received on intestacy. This entitlement limits testamentary freedom: a will cannot lawfully strip these protected heirs of their minimum share except in the narrowly defined circumstances of disinheritance recognised by the ABGB. On a pure intestacy, the compulsory portion rarely bites, but it becomes central where lifetime gifts or a partial will have reduced a protected heir’s share.

Remedies and typical timelines

A protected heir who believes they have received less than their compulsory portion can bring a monetary claim, potentially requiring beneficiaries to make up the shortfall. Disputes may be resolved by negotiation, mediation or litigation before the courts, with the OGH ultimately determining unsettled points of law. Because valuation and statutory limitation periods are involved, protected heirs should obtain advice early and preserve documentation of the estate and any lifetime transfers.

Practical checklist, what heirs and advisers should do first

1. Obtain the official death certificate as soon as possible.
2. Search thoroughly for a will, including with notaries and the central register of wills.
3. Secure the deceased’s assets, property and important documents.
4. Notify banks and financial institutions of the death.
5. Identify the statutory heirs and their likely shares.
6. Assess whether the estate may be insolvent before accepting the inheritance unconditionally.
7. Consider whether to accept conditionally or decline, and act within the deadline set in the proceedings.
8. Engage with the district court (Bezirksgericht) and the appointed court commissioner (notary).
9. Take advice on any foreign assets or cross-border elements under the EU Succession Regulation.
10. Watch statutory limitation periods for any Pflichtteil or dispute claim.

Conclusion

Intestate succession austria follows a clear statutory logic: children and descendants inherit first, the surviving spouse or registered partner takes a fixed share alongside them, and more distant relatives inherit only where closer lines are absent, with the state inheriting only as a last resort. Yet the default rules rarely reflect what most people actually want, and they offer little or no protection to unmarried cohabitants. With cross-border estates governed by EU law and recurring debate over a possible inheritance tax adding uncertainty, careful planning through a valid will remains the surest way to control who inherits. Anyone unsure of their position under intestate succession austria should seek specialist advice before assuming the statutory outcome matches their intentions.

For further guidance, see our directory of Inheritance lawyers, Austria. Related follow-up guides in this series include How to make a valid will in Austria, Registered partners vs cohabitants, inheritance rights, and the Probate process in Austria, step-by-step.

This article provides general information only and does not constitute legal advice. Individual circumstances vary, and professional advice should be obtained before acting.

Sources

1. Rechtsinformationssystem des Bundes (RIS), ABGB
2. EUR-Lex, Regulation (EU) No 650/2012 (Succession Regulation)
3. Oberster Gerichtshof (OGH), Austrian Supreme Court
4. Bundesministerium für Finanzen (BMF)
5. Österreichisches Parlament (Parlament.gv.at)
6. Bundesministerium für Justiz (justiz.gv.at)
7. oesterreich.gv.at, official information on inheritance and probate
8. Österreichische Notariatskammer