From both an Austrian and a German perspective, the law applicable to inheritance cases from 17 August 2015 is determined in accordance with the rules of the European Succession Regulation (EuErbVO). According to Article 21 of the EU Succession Regulation, the habitual residence of the deceased is taken into account. This is the place where the deceased actually resided and intended to reside at the time of death and where he or she was socially integrated.
However, a possible choice of law by the testator would take precedence, which would have to be examined specifically. Further information - with examples - can be found in our Article on the applicable law under the EU Succession Regulation.
Example: Spouses M (husband) and F (wife) live in Austria under the statutory matrimonial property regime. They have two children together, K1 and K2. M also has a child K3 from a previous marriage.
The assets consist of a bank account in Germany and a property in Austria.
M dies on 01/08/2020 in Austria. He usually lived in this country before his death. A will does not exist.
In the present case, the nationality of the deceased is not relevant. As the case takes place after the entry into force of the EU Succession Regulation, the habitual residence or a preferential choice of law is decisive. In this case, there is no will and no isolated choice of law. Therefore, only the habitual residence is relevant. This is in Austria. Austrian inheritance law is therefore applicable. If you have any questions, please contact your specialist inheritance lawyer in Düsseldorf and Krefeld, Dr Michael Gottschalk.