{"id":36193,"date":"2025-07-21T11:30:56","date_gmt":"2025-07-21T09:30:56","guid":{"rendered":"https:\/\/harlander-partner.eu\/gift-in-case-of-death\/"},"modified":"2025-11-24T20:12:10","modified_gmt":"2025-11-24T19:12:10","slug":"gift-in-case-of-death","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/en\/inheritance-law-estate-planning\/gift-in-case-of-death\/","title":{"rendered":"Gift in Case of Death"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Gift in Case of Death<\/h2><ul><li><a href=\"#h-schenkung-auf-den-todesfall\" data-level=\"2\">Gift in Case of Death<\/a><\/li><li><a href=\"#h-gesetzliche-grundlage-der-schenkung-auf-den-todesfall\" data-level=\"2\">Legal Basis of the Gift upon Death<\/a><\/li><li><a href=\"#h-wirkungen-vor-dem-tod\" data-level=\"2\">Effects before Death<\/a><\/li><li><a href=\"#h-wirkungen-nach-dem-tod\" data-level=\"2\">Effects after Death<\/a><\/li><li><a href=\"#h-steuerliche-behandlung\" data-level=\"2\">Tax Treatment<\/a><\/li><li><a href=\"#h-pflichtteilsrecht-und-das-freie-viertel\" data-level=\"2\">Compulsory Portion Law and the &#8220;Free Quarter&#8221;<\/a><\/li><li><a href=\"#h-schenkungsgegenstand\" data-level=\"2\">Subject of the Gift<\/a><\/li><li><a href=\"#h-grundbuchseintragung-der-schenkung-auf-den-todesfall\" data-level=\"2\">Land Register Entry of the Gift upon Death<\/a><\/li><li><a href=\"#h-auswirkung-auf-pflichtteilsanspruche\" data-level=\"2\">Impact on Compulsory Portion Claims<\/a><\/li><li><a href=\"#h-rechtsposition-des-geschenkgebers\" data-level=\"2\">Legal Position of the Donor<\/a><\/li><li><a href=\"#h-rechtsposition-des-geschenknehmers\" data-level=\"2\">Legal Position of the Donee<\/a><\/li><li><a href=\"#h-unterschiede-zu-anderen-formen-der-vermogensubertragung\" data-level=\"2\">Differences from Other Forms of Asset Transfer<\/a><ul><li><a href=\"#h-testament\" data-level=\"3\">Will<\/a><\/li><li><a href=\"#h-erbvertrag\" data-level=\"3\">Inheritance Contract<\/a><\/li><li><a href=\"#h-ubergabe-auf-den-todesfall\" data-level=\"3\">Transfer upon Death<\/a><\/li><li><a href=\"#h-auftrag-auf-den-todesfall\" data-level=\"3\">Instruction upon Death<\/a><\/li><li><a href=\"#h-schulderlass-auf-den-todesfall\" data-level=\"3\">Debt Forgiveness upon Death<\/a><\/li><li><a href=\"#h-schenkung-mit-aufschiebender-bedingung\" data-level=\"3\">Gift with Suspensive Condition<\/a><\/li><li><a href=\"#h-schenkung-unter-zuruckbehaltung-von-rechten-0\" data-level=\"3\">Gift with Retention of Rights<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Your Benefits with Legal Assistance<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Frequently Asked Questions &#8211; FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkung-auf-den-todesfall\">Gift in Case of Death<\/h2>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Those who wish to create clear arrangements during their lifetime often resort to a will. However, a testamentary disposition is not always the right way. A <strong>gift upon death<\/strong> (<a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001622&amp;Artikel=&amp;Paragraf=603&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 603 ABGB<\/a>) offers a <strong>binding yet flexible alternative<\/strong> to specifically transfer selected assets, taking effect <strong>only from the time of death<\/strong>, but legally regulated already during one&#8217;s lifetime.  <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall.webp\" alt=\"A gift upon death is a notarized contract by which assets are transferred only after death.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\">A gift upon death is a <strong>bilateral gift contract<\/strong> concluded during the donor&#8217;s lifetime. The donor undertakes to transfer a specific item to the donee <g id=\"gid_1\">free of charge only after their death<\/g>. Until then, the donor retains full power of disposal.  <\/p>\n\n<p class=\"wp-block-paragraph\">Unlike a will, this arrangement is <strong>not unilaterally revocable<\/strong>. Upon conclusion of the contract, the donee acquires an enforceable claim that becomes due <strong>only upon death<\/strong>. In the event of inheritance, they are considered <strong>not an heir<\/strong>, but a <strong>creditor of the estate<\/strong>.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-gesetzliche-grundlage-der-schenkung-auf-den-todesfall\">Legal Basis of the Gift upon Death<\/h2>\n\n<p class=\"wp-block-paragraph\">The gift upon death has been <strong>expressly regulated<\/strong> in Austrian inheritance law since 2017. According to <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10001622&amp;Artikel=&amp;Paragraf=603&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 603 ABGB<\/a>, it is a legal transaction established inter vivos but subject to a suspensive condition. <\/p>\n\n<p class=\"wp-block-paragraph\">For such a gift to be <strong>valid<\/strong>, the following conditions must be met:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Contract with Acceptance<\/strong>: There must be a consensus of wills between the donor and the donee.<\/li>\n\n\n\n<li><strong>Form of Notarial Deed<\/strong>: The entire contract \u2013 including acceptance \u2013 must be notarized. Subsequent contract amendments also require the form of a notarial deed. <\/li>\n\n\n\n<li><strong>No Reservation of Revocation<\/strong>: The donor may not reserve a general right of revocation. A contractual withdrawal clause renders the gift invalid. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">If these conditions are met, it constitutes a <strong>legally binding asset transfer<\/strong> that automatically becomes effective upon death.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei gr\u00f6\u00dferen Verm\u00f6genswerten ist die notarielle Gestaltung einer Schenkung auf den Todesfall oft die rechtssicherste L\u00f6sung, insbesondere dann, wenn ein Testament angreifbar w\u00e4re\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirkungen-vor-dem-tod\">Effects before Death<\/h2>\n\n<p class=\"wp-block-paragraph\">Despite the binding effect, the donor remains the <strong>owner<\/strong> of the promised item and can generally continue to use it, e.g., rent it out or manage it. However, they may <strong>not do anything that frustrates the fulfillment of the contract<\/strong>, such as gifting or selling the item. If it is nevertheless disposed of to third parties, a <strong>claim for damages<\/strong> arises for the donee against the estate. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-wirkungen-nach-dem-tod\">Effects after Death<\/h2>\n\n<p class=\"wp-block-paragraph\">Upon the donor&#8217;s death, the obligation becomes due: The donee now has <strong>an enforceable claim for surrender<\/strong>. They do not have to be an heir but can use the contract together with the death certificate to apply for, for example, <strong>entry in the land register<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Important: The item remains part of the estate and <strong>may be encumbered by debts<\/strong>. Creditors of the deceased take precedence. The donee must therefore wait to see if the estate is sufficient to satisfy their claim.  <\/p>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\">\n<h2 class=\"wp-block-heading\" id=\"h-steuerliche-behandlung\">Tax Treatment<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No Gift Tax<\/strong>: Austria has not levied gift or inheritance tax since 2008.<\/li>\n\n\n\n<li><strong>No Reporting Obligation<\/strong>: As it is a disposition upon death, <strong>no gift notification<\/strong> is required.<\/li>\n\n\n\n<li><strong>Real Estate Transfer Tax<\/strong>: For real estate, real estate transfer tax is incurred as if it were an inheritance. The <strong>1.1% land register fee<\/strong> must also be paid. <\/li>\n<\/ul>\n<\/div><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-pflichtteilsrecht-und-das-freie-viertel\">Compulsory Portion Law and the &#8220;Free Quarter&#8221;<\/h2>\n\n<p class=\"wp-block-paragraph\">The following also applies to gifts upon death: The deceased may <strong>not dispose of their entire assets<\/strong>. By law, <g id=\"gid_1\">one quarter must remain unencumbered<\/g>, the so-called &#8220;free quarter&#8221;. It serves to protect those entitled to a compulsory portion.  <\/p>\n\n<p class=\"wp-block-paragraph\">If this minimum is not met, <strong>heirs can contest the gift<\/strong>. The donee may have to surrender parts. Furthermore, the transfer is credited against <strong>compulsory portion claims<\/strong>. Depending on the time of the gift, even in full.   <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungsgegenstand\">Subject of the Gift<\/h2>\n\n<p class=\"wp-block-paragraph\">The subject of a gift can be any item in circulation, provided it has economic value. This includes both tangible and intangible items. For example, cash, furniture, photo albums, or company shares can be gifted.  <\/p>\n\n<p class=\"wp-block-paragraph\">There must always be an intention to donate. If someone transfers something due to an obligation, it is not a gift.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-grundbuchseintragung-der-schenkung-auf-den-todesfall\">Land Register Entry of the Gift upon Death<\/h2>\n\n<p class=\"wp-block-paragraph\">The <strong>gift upon death itself cannot be entered in the land register<\/strong> as there is <strong>no specific entry form<\/strong> for this type of contract.<br\/><strong>An annotation regarding ownership restriction<\/strong> in the land register is also not permissible. This means: The donee <strong>has no land register protection before the donor&#8217;s death<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-auswirkung-auf-pflichtteilsanspruche\">Impact on Compulsory Portion Claims<\/h2>\n\n<p class=\"wp-block-paragraph\">The gift upon death is treated in the <strong>calculation of the compulsory portion like any other disposition upon death<\/strong>. This means: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Crediting<\/strong>: The promised transfer is fictitiously added to the estate, as if it had been made <strong>at the time of death<\/strong>.<\/li>\n\n\n\n<li><strong>Reduction of the Compulsory Portion<\/strong>: If the deceased exceeded the &#8220;free quarter&#8221; with the gift, this can lead to violations of compulsory portion rights.<\/li>\n\n\n\n<li><strong>Crediting against Compulsory Portion<\/strong>: The value of the gifted item must be <strong>deducted<\/strong> from the donee&#8217;s compulsory portion claim if the donee is themselves entitled to a compulsory portion.<\/li>\n\n\n\n<li><strong>Right of Action for Other Compulsory Heirs<\/strong>: If the compulsory portion is violated, disinherited relatives may, under certain circumstances, assert <strong>claims for surrender<\/strong> against the donee.<\/li>\n<\/ul>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtsposition-des-geschenkgebers\">Legal Position of the Donor<\/h2>\n\n<p class=\"wp-block-paragraph\">Until the time of death, the donor remains:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>unrestricted owner<\/strong> of the gifted item,<\/li>\n\n\n\n<li>entitled to <strong>use<\/strong> (e.g., income, use)<\/li>\n\n\n\n<li>but obliged to <strong>refrain from anything that jeopardizes the fulfillment of the contract<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">For example, they may <strong>not gift, sell, or encumber<\/strong> the item if this would frustrate the contract.<br\/>If the donor violates this obligation, the donee (or their heirs) can <strong>claim damages against the estate<\/strong>.<\/p>\n\n<p class=\"wp-block-paragraph\">Important:<br\/>The donor <strong>cannot reserve a contractual right of withdrawal<\/strong>. Subsequent unilateral changes are also <strong>legally ineffective<\/strong>, unless they have been re-agreed in the form of a notarial deed. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-rechtsposition-des-geschenknehmers\">Legal Position of the Donee<\/h2>\n\n<p class=\"wp-block-paragraph\">Upon conclusion of the contract, the donee acquires:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>a <strong>claim secured by the law of obligations<\/strong> to the transfer of the gifted item,<\/li>\n\n\n\n<li>which becomes <strong>due only upon the donor&#8217;s death<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">They do <strong>not automatically become the owner<\/strong>, but must, for example, <strong>assert the claim<\/strong> for real estate, e.g., through a land register entry upon presentation of the contract and the death certificate.<\/p>\n\n<p class=\"wp-block-paragraph\">Important:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>The donee is <strong>not an heir<\/strong>, but a <strong>creditor of the estate<\/strong>.<\/li>\n\n\n\n<li>Their claim <strong>takes precedence over a legatee<\/strong>, meaning it must be <strong>satisfied preferentially<\/strong>.<\/li>\n\n\n\n<li><strong>Against third parties<\/strong> to whom the gifted item was unlawfully transferred, a claim exists <strong>only exceptionally<\/strong>, e.g., in cases of interference with third-party claims.<\/li>\n\n\n\n<li>The donee can also invoke the contract <strong>even if they were unworthy of inheritance<\/strong>, as it is not a testamentary disposition.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Suspensive Effect<\/h2>\n\n<p class=\"wp-block-paragraph\">The gift upon death takes effect <strong>only upon the donor&#8217;s death<\/strong> (it is therefore <strong>subject to a suspensive condition<\/strong>).<br\/>This means:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>The donee <strong>initially acquires only an expectation under the law of obligations<\/strong>.<\/li>\n\n\n\n<li><strong>No ownership<\/strong>, no power of disposal, and no right of entry before death occurs.<\/li>\n\n\n\n<li><strong>No access by creditors of the donee<\/strong> as long as the death has not occurred.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>The legally relevant time for the gift is the time of death<\/strong>, not the time of contract conclusion. This is particularly important for calculating the compulsory portion and for determining when a gift is considered &#8220;made&#8221;. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-unterschiede-zu-anderen-formen-der-vermogensubertragung\">Differences from other Forms of Asset Transfer<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-testament\">Will<\/h3>\n\n<p class=\"wp-block-paragraph\">A will is a <strong>unilateral, revocable declaration of intent<\/strong>. It is usually drawn up handwritten or before a notary and only takes effect after death. <br\/><strong>Difference from a gift upon death<\/strong>: A will requires <strong>no contractual partner<\/strong> and can be changed or revoked at any time without the consent of others. The gift upon death, however, is <strong>contractually binding<\/strong> and can only be <strong>revoked by mutual agreement<\/strong>. <\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/en\/about-us\/sebastian-riedlmair\/\" title=\"Attorney Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Attorney Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Attorneys<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Schenkung auf den Todesfall ist keine Ersatzform f\u00fcr ein Testament. Sie ist ein eigenst\u00e4ndiges Gestaltungsmittel, das Vertragsbindung mit Flexibilit\u00e4t verbindet.\u201c<\/span>\n    <\/div>\n\n<h3 class=\"wp-block-heading\" id=\"h-erbvertrag\">Inheritance Contract<\/h3>\n\n<p class=\"wp-block-paragraph\">An inheritance contract is a <strong>bilateral contract between spouses or fianc\u00e9s<\/strong> that bindingly regulates the estate (in whole or in part). It is also subject to a <strong>notarial deed<\/strong>. <br\/><strong>Difference from a gift upon death<\/strong>: The inheritance contract <strong>typically concerns the entire assets<\/strong>, whereas the gift upon death concerns <strong>individual assets<\/strong>. Furthermore, an inheritance contract <strong>cannot be concluded with just anyone<\/strong> \u2013 a gift, however, can. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-ubergabe-auf-den-todesfall\">Transfer upon Death<\/h3>\n\n<p class=\"wp-block-paragraph\">Here, an item is <strong>physically handed over<\/strong> during the transferor&#8217;s lifetime, with the agreement that it may be <strong>finally retained only after the transferor&#8217;s death<\/strong>.<br\/><strong>Difference<\/strong>: The transfer upon death is <strong>legally ineffective<\/strong> unless formally structured as a testamentary disposition. It lacks the <strong>contractual security<\/strong> of a gift upon death \u2013 especially for real estate, there is <strong>no legal protection<\/strong> for the recipient. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-auftrag-auf-den-todesfall\">Instruction upon Death<\/h3>\n\n<p class=\"wp-block-paragraph\">This involves an <strong>instruction to a third party<\/strong> to transfer an item to a specific person after the donor&#8217;s death.<br\/><strong>Difference<\/strong>: The beneficiary has <strong>no direct claim<\/strong> against the estate. The gift upon death, however, grants <strong>a legally enforceable claim<\/strong> arising from a contract. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-schulderlass-auf-den-todesfall\">Debt Forgiveness upon Death<\/h3>\n\n<p class=\"wp-block-paragraph\">Debt forgiveness upon death means that the creditor declares to <strong>waive a claim upon their death<\/strong>.<br\/><strong>Difference<\/strong>: According to the prevailing opinion, it is <strong>not a gift<\/strong>, and the transaction is <strong>not subject to formal requirements<\/strong>. The legal basis is unilateral \u2013 in contrast to a gift upon death as a <strong>bilateral contract<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-schenkung-mit-aufschiebender-bedingung\">Gift with Suspensive Condition<\/h3>\n\n<p class=\"wp-block-paragraph\">Gifts can be linked to conditions (e.g., care obligation) that become effective upon their occurrence.<br\/><strong>Difference<\/strong>: If the suspensive condition refers to the donor&#8217;s death and no notarial deed form is chosen, <strong>invalidity is threatened<\/strong>. Only if the strict formal requirements are met and without reservation of revocation can such an arrangement be <strong>considered a gift upon death<\/strong>. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-schenkung-unter-zuruckbehaltung-von-rechten-0\">Gift with Retention of Rights<\/h3>\n\n<p class=\"wp-block-paragraph\">Here, an item is transferred during the donor&#8217;s lifetime, <strong>however, subject to the reservation of rights<\/strong> \u2013 e.g., <strong>usufruct<\/strong>, <strong>right of residence<\/strong>, or <strong>prohibition of alienation<\/strong>.<br\/><strong>Difference<\/strong>: The gift is <strong>immediately effective<\/strong>; the donee already becomes the <strong>owner<\/strong>, even if the donor retains the use. With a gift upon death, <strong>the donor remains the owner until their death<\/strong>. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Your Benefits with Legal Assistance<\/h2>\n\n<p class=\"wp-block-paragraph\">Our firm assists you with the <strong>legally secure drafting<\/strong> of gift upon death contracts. We examine formal requirements, compulsory portion protection, and tax aspects.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Contact us for a non-binding initial consultation.<\/strong><br\/>Avoid formal errors, protect your assets, and ensure clear arrangements.<\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Free initial consultation\"><span class=\"mr-cta-link-normal\">Select your preferred appointment now:<\/span><span class=\"mr-cta-link-bold\">Free initial consultation<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Frequently Asked Questions &#8211; FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-add43f76 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-971c70a2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Can I revoke the gift upon death later?<\/span><\/div><div class=\"uagb-faq-content\"><p>No, once the gift has been notarized and concluded without reservation of revocation, it is <strong>finally binding<\/strong>. A unilateral revocation or withdrawal is not permissible. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-014a525a \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">When does the donee actually acquire a claim or ownership?<\/span><\/div><div class=\"uagb-faq-content\"><p>The donee initially receives only a <strong>claim under the law of obligations<\/strong>. Ownership becomes due <strong>only upon the donor&#8217;s death<\/strong>; before that, they cannot yet use the item or have it entered in the land register. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-86ae5b17 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">How does the &#8220;free quarter&#8221; affect my gift?<\/span><\/div><div class=\"uagb-faq-content\"><p>At least 25% of the total estate must remain unencumbered. If the free quarter is exceeded, heirs can <strong>contest or reduce<\/strong> the gift proportionally. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9d4d6023 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Did the gift previously have to be reinterpreted as a will if it was invalid?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes. Invalid forms (e.g., without a notarial deed) previously led to automatic reinterpretation as a legacy. Today, if a requirement (\u00a7 603 ABGB) is missing, the gift is <strong>void<\/strong>, and general gift law applies.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-f4981d89 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Can I have an encumbrance or legal annotation entered in the land register?<\/span><\/div><div class=\"uagb-faq-content\"><p>A <strong>classic land register entry of the gift upon death is not permissible<\/strong>. However, it is possible to register a <strong>prohibition of encumbrance or alienation<\/strong> for close relatives. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-959f7206 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">What happens if the donor has debts?<\/span><\/div><div class=\"uagb-faq-content\"><p>The gift is considered an <strong>asset of the estate<\/strong>, but is <strong>encumbered on the liabilities side<\/strong>. Creditors have priority. The donee receives the item only when the estate is fully satisfied.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a4c6fced \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Does the gift also apply if the donee is unworthy of inheritance?<\/span><\/div><div class=\"uagb-faq-content\"><p>Yes, as it is a <strong>contractual claim and not a legacy<\/strong>, it is also enforceable for a person unworthy of inheritance, provided there are no contractual or legal impediments.<\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Gift in Case of Death Those who wish to create clear arrangements during their lifetime often resort to a will. However, a testamentary disposition is not always the right way. &#8230;","protected":false},"author":25,"featured_media":25797,"parent":40710,"menu_order":71,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[328],"tags":[],"class_list":["post-36193","page","type-page","status-publish","has-post-thumbnail","hentry","category-inheritance-law"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/Schenkung-auf-den-Todesfall-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Simon Prem","author_link":"https:\/\/harlander-partner.eu\/en\/author\/simon-prem\/"},"uagb_comment_info":0,"uagb_excerpt":"Gift in Case of Death Those who wish to create clear arrangements during their lifetime often resort to a will. However, a testamentary disposition is not always the right way. ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/36193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/comments?post=36193"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/36193\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/pages\/40710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media\/25797"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/media?parent=36193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/categories?post=36193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/en\/wp-json\/wp\/v2\/tags?post=36193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}