Other countries

To date, other countries which have not ratified CSR 650/2012 do not accept the European Certificate of Inheritance, so the traditional way of executing a deed of inheritance must be used in each country where there are assets to be inherited.

In terms of taxation, discrimination against taxable persons (those who inherit property) who are not resident in the European Union has been eliminated (a change from what was published in 2018 by this firm in La Vanguardia – see link below).

In Gabarró Advocats -Herències- we have a department specialised in international inheritances, we provide advice on succession planning to make a will and we negotiate or process the inheritance up to the effective change of ownership, with the management of Catalan or Spanish inheritance tax and, if necessary, the municipal capital gains tax.

More international rights

Oversees inheritance

Increasingly, inheritances have cross-border elements, either in the persons and/or in the property involved.


European Union

The point of connection for determining the law applicable to the succession will be the law of the habitual residence of the deceased unless he has made a different choice.


Inheritance and Andorra

Inheritance from Andorrans and inheritance of assets in Andorra