European Union

Within the European Union, the European Inheritance Regulation 650/2012 (RSE 650/2012) is the regulatory framework that governs the general parameters of the inheritance of deceased persons residing on European territory, with the exception of Great Britain, Denmark and Ireland.

The following are the most important and most practical application issues:

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. The change is substantial, since before the entry into force of CSR 650/2010 it was the law of the nationality of the deceased which was applicable.

For this reason, it is essential that citizens residing in a European Union State of which they are not nationals review their legal-succession situation, assess which law is most convenient for them and choose accordingly. 

The law on Portio Legitima is where the most differences in the legal systems of each State arise, although there are other factors to be analysed.

-The creation of the European Certificate of Inheritance, which can be used in all the Member States of CSR 650/2012, notwithstanding the conventional route of executing the traditional deed of inheritance.

The European Certificate of Inheritance, as a single notarial document, makes it possible to register any real estate located in these Member States and/or to change the ownership of financial assets held in banks in these Member States, thus avoiding having to execute a deed of inheritance in each State where there are assets to be inherited.

More international rights

Oversees inheritance

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

Other countries

Choice of law applicable to succession, European Certificate of Succession and taxation

Inheritance and Andorra

Inheritance from Andorrans and inheritance of assets in Andorra