Posts tagged #addition
All PostsAustrian OGH Ruling on Adding and Deducting Gifts
Civil LawIn order to facilitate the provision of evidence, the Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) ruled in favour of compulsory heirs. In the case at hand, in 1997, the decedent, who eventually died in 2020, and his wife transferre...
OGH on ‘Wealth Sacrifice Theory’ and Estate Gifts
Civil LawPursuant to Section 782(1) of the Austrian General Civil Code (Allgemeines Bürgerliches Gesetzbuch, hereinafter ABGB), gifts made by a deceased person to individuals who are not entitled to a compulsory inheritance portion in the last two years prior...
OGH: Abstract entitlement to the compulsory portion under Sec. 782 f. ABGB is assessed according to the time of gift and death
For the first time, the Austrian Supreme Court (Oberster Gerichtshof, OGH) commented on the question of what point in time is relevant for the assessment of the abstract right to a compulsory portion under Sec. 782 f of the General Civil Code (Allgem...
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