Evidence liquidity and values.
A lack of liquidity must be shown with records, not asserted. Values, costs and a realistic payment plan matter.
Compulsory portion
Deferring or paying the compulsory portion in instalments when the estate lacks liquidity
When an estate lacks liquidity, deferral or instalment payment of the compulsory portion may become important in Austria.
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Mag. Bernhard Brandauer
Attorney · BRANDAUER Rechtsanwälte, Salzburg
Inheritance matters are handled by Mag. Bernhard Brandauer together with a coordinated team. We examine the will, compulsory portion, gifts and deadlines and tell you clearly where you stand.
11 July 2026 · Mag. Bernhard Brandauer, Rechtsanwalt · last updated 8 July 2026
Compulsory portion claims can create a liquidity conflict. The estate may contain a property, a business or other assets that cannot easily be turned into cash.
This article explains when deferral or instalment payment under §§ 766 and 767 ABGB may be reviewed and how both sides can prepare the dispute factually.
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Pay now or plan the compulsory portion?
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What is blocking payment?
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Focus: Compulsory portion →
Separate claim review from negotiation.
If immediate payment is demanded, due date, amount and negotiation goal should be reviewed separately. A settlement may be more predictable than open conflict.
Review tied assets separately.
Where property or a business ties up value, immediate payment may be economically difficult. §§ 766 and 767 ABGB allow deferral or instalments under conditions.
Why lack of liquidity increases conflict
Why lack of liquidity increases conflict
The compulsory portion is a money claim. If the estate mainly consists of tied assets, payment interest and economic reality may collide.
Heirs should not merely state that no cash is available. They should document values, debts, running costs and consequences of sale.
When deferral or instalments are reviewed
When deferral or instalments are reviewed
Austrian law allows deferral or instalment payment under certain conditions. The issue is a balancing of interests, not convenience for the heir.
Relevant points include estate structure, reasonableness of immediate payment, protection of the claimant and whether a reliable payment plan is possible.
How settlement may reduce the dispute
How settlement may reduce the dispute
A clear payment plan with safeguards may be better than a hard dispute over immediate payment. Amount, due date, interest and security should be regulated precisely.
The claimant should also check whether information and valuation are complete. Without a proper basis, any instalment solution is risky.
Deferral is not refusal of the compulsory portion. It needs documented reasons, reliable figures and a legally secure solution.
Frequent questions
Deferral and instalments for the compulsory portion
Can an heir simply pay the compulsory portion later? +
No. Later payment needs a legal basis or an agreement. Otherwise due date, interest and enforcement may become disputed.
When are instalments useful? +
Instalments may help where the claim is clear, but immediate payment would be economically difficult. The plan must be realistic and secured.
Must the claimant agree to deferral? +
An agreed solution is often best. If no agreement is reached, it must be reviewed whether court deferral is possible.
Topics
Compulsory portionDeferralInstalmentsEstate
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