59 Liquidation of the inheritance in Czech and Austrian legislation This diploma thesis is focused on the over-indebtedness of the estate in two countries, namely in the Czech Republic and in the Republic of Austria. Its main goal is to analyse the current situation, compare the differences between the two countries and point out the problems of current legislation. In this thesis, there was mostly used descriptive method, in combination with the comparative method. The Austrian legislation was chosen for comparison because of the history that unites the two countries. Austria-Hungary, of which both countries were part, provided the basis for the current standards of both countries. The text of the diploma thesis itself is divided into two ...