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Families should therefore sequence succession as Austria intends: lifetime gifts of movable wealth early and freely, property moves timed and valued with transfer tax modelled, cost records preserved for heirs' future gains, and foreign property checked against succession tax abroad.",{"title":24,"searchDepth":25,"depth":25,"links":26},"",2,[],"Austria",{"region":29,"currency":30,"taxTreaties":31,"euBlacklist":32,"fatfStatus":33},"Europe","EUR","93","No","Compliant","austria",null,"md",[38,41,44],{"question":39,"answer":40},"Does Austria have inheritance tax?","No. Austria abolished inheritance and gift tax in 2008, though land-transfer tax of 3.5% still applies to property moves.",{"question":42,"answer":43},"Are gifts taxed in Austria?","No tax, but gifts above thresholds must be reported. Property gifts pay stepped transfer tax instead.",{"question":45,"answer":46},"What does succession through a foundation cost?","A 3.5% entry tax since 2026, plus land-transfer tax on real estate, plus 27.5% interim tax on retained foundation income.","🇦🇹",[49,50,51],"Austria levies no inheritance, estate or gift tax. Assets passing on death or by lifetime gift reach the recipient with no Austrian succession charge in 2026.","Gifts above thresholds still need reporting to the tax office, but no tax is assessed. Real estate moves pay land-transfer tax instead: 3.5% standard with stepped 0.5% to 3.5% family rates on official values.","Endowing a private foundation costs 3.5% entry tax since 2026, plus 3.5% transfer tax on land inside. Heirs inherit cost basis for later capital-gains purposes.","September 2026",{},"Austria inheritance tax guide. 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