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Austrian Law Explained: Codes, Courts and Key Rules (2026)

By Recording Law Editorial Team20 min read
Austrian Law Explained: Codes, Courts and Key Rules (2026)

Frequently Asked Questions

Is Austrian law the same as German law?

No. Austria and Germany are separate legal systems with separate codes. The civil code is the ABGB in Austria and the BGB in Germany, employment notice periods run under different statutes, divorce keeps a fault ground in Austria that Germany abolished, and Austria abolished inheritance tax in 2008 while Germany still levies one. Content written for a German reader routinely gives the wrong answer for an Austrian one.

Does Austrian law vary by Bundesland?

For almost everything covered on this site, no. Employment, tenancy, family, inheritance, debt, criminal law and data protection are federal statutes that apply identically in all nine Bundesländer. The genuine exceptions are the rent control reference values under the MRG, which are set per Bundesland, and quiet hours, which are set by Land or municipal police law.

What is the ABGB?

The Allgemeines bürgerliches Gesetzbuch is Austria's civil code, in force since 1811 and still the foundation for contract, property, family and inheritance law, alongside newer statutes such as the MRG for tenancy and the EheG for divorce.

Which court handles a divorce or a tenancy dispute in Austria?

Both start at the Bezirksgericht, the district court, which also handles probate and smaller civil claims. General civil and criminal appeals run from the Landesgericht to the Oberlandesgericht and then to the Oberster Gerichtshof, while constitutional questions go to the Verfassungsgerichtshof and challenges to administrative decisions go to the Verwaltungsgerichtshof.

What does Z mean in an Austrian legal citation?

Z stands for Ziffer, a numbered item within a subsection. Austrian usage differs from Germany's here: German citations use Nr for the same thing. Abs stands for Absatz, a subsection, and lit stands for litera, a lettered item. Art is reserved for European Union instruments, such as Art. 15 DSGVO for the GDPR right of access.

Is inheritance taxed in Austria?

No. Austria abolished inheritance and gift tax on 1 August 2008, after the Verfassungsgerichtshof struck down the previous rules the year before. Real estate transferred through an estate can still trigger the property transfer tax (GrEStG) and a registration fee, which are separate from inheritance tax.

Where can I read Austrian statutes for free?

The Rechtsinformationssystem des Bundes at ris.bka.gv.at publishes the consolidated text of every federal statute at no cost, including the ABGB, the StGB and the MRG, with links to individual sections. The citizen portal oesterreich.gv.at covers procedures such as requesting a Strafregisterbescheinigung or starting a divorce.

Is secretly recording a conversation legal in Austria?

Recording a private conversation you are personally taking part in is not a crime under § 120 StGB, because the provision protects words not meant for the listener's own ears. Sharing or publishing that recording without the other speaker's consent is a separate criminal offence under the same section, and a civil personality rights claim under § 16 ABGB can still apply even when no crime was committed.

Sources and References

  1. ABGB, Allgemeines bürgerliches Gesetzbuch, Stammfassung JGS Nr. 946/1811(ris.bka.gv.at).gov
  2. § 120 StGB, Mißbrauch von Tonaufnahme- oder Abhörgeräten(ris.bka.gv.at).gov
  3. § 20 AngG, Kündigungsfristen für Angestellte(ris.bka.gv.at).gov
  4. § 21 MRG, Betriebskosten und laufende öffentliche Abgaben(ris.bka.gv.at).gov
  5. § 1 MRG, Anwendungsbereich (Voll-, Teilanwendung, Ausnahmen)(ris.bka.gv.at).gov
  6. § 49 EheG, Scheidung wegen Verschuldens(ris.bka.gv.at).gov
  7. BMSVG, Betriebliches Mitarbeiter- und Selbständigenvorsorgegesetz (Abfertigung NEU)(ris.bka.gv.at).gov
  8. Tilgungsgesetz 1972, Tilgung von Verurteilungen(ris.bka.gv.at).gov
  9. § 30a FSG, Vormerksystem(ris.bka.gv.at).gov
  10. DSG, Datenschutzgesetz(ris.bka.gv.at).gov
  11. MedienG, Mediengesetz(ris.bka.gv.at).gov
  12. EO, Exekutionsordnung(ris.bka.gv.at).gov
  13. IO, Insolvenzordnung(ris.bka.gv.at).gov
  14. oesterreich.gv.at, offizielles Bürgerportal des Bundes(oesterreich.gv.at).gov
  15. DSB, Datenschutzbehörde(dsb.gv.at).gov
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