During his/her lifetime, the deceased can also gift assets to his/her grandchildren with total freedom to dispose of his/her property as he/she sees fit (gift, §§ 938 SS. ABGB). Any gift without actual transfer of the asset (gift made after the donor's death, § 956, second sentence, ABGB) has to be made by way of notarial act (§ 1, 1 (d)) of the Law on notarial acts; NotAktsG), given that the validity of the gift is subject to strict conditions (renouncing the option to revoke, amongst others).

As part of the testator's freedom to dispose of his/her property, the testator can also directly appoint his/her grandchildren as heirs in his/her will. However, the testator also has to take into account his/her children when disposing of his/her assets upon death to the extent that they are entitled by law to a reserved share (cf. § 762 ABGB).