Guide

EU Succession Regulation 650/2012: What It Means for Non-Spanish Nationals

Published April 2025 · 12 min read · By International Inheritance Spain

EU Succession Regulation 650/2012 — sometimes called Brussels IV — is one of the most important pieces of EU legislation affecting international inheritance. For EU nationals with property or assets in Spain, it fundamentally changed the rules for how cross-border estates are administered. This guide explains what it does, what it does not do, and what it means for you.

What Did the Regulation Change?

Before the Regulation came into force on 17 August 2015, each EU member state applied its own private international law rules to determine which country's succession law governed a cross-border estate. This led to conflicts, gaps, and different results depending on which country's courts you looked to.

The Regulation introduced a single set of rules across all EU member states (except Denmark and Ireland, which opted out). The key change: a single succession law governs the entire estate of a person who dies habitually resident in an EU member state — regardless of where the assets are located.

The Default Rule: Habitual Residence

Under the Regulation, the default applicable law is the law of the country where the deceased was habitually resident at the time of death. Habitual residence is a factual assessment based on the centre of the deceased's life — not domicile, not nationality, not where property is registered.

Examples:

• A Dutch national living in Spain for 15 years dies owning property in the Netherlands and Spain → Spanish law governs the entire estate (both countries, both assets)
• A German national who splits time between Germany and Mallorca but has their main life, social ties, and work in Germany → German law likely applies to the entire estate
• A French national retired in Alicante for 8 years → Spanish law governs the entire estate

Professio Iuris: Choosing Your National Law

Article 22 of the Regulation allows any person who is a national of an EU member state to choose the law of their nationality to govern their entire estate. This is called professio iuris.

For a German national living in Spain, this means they can make a will choosing German succession law. The key advantages:

• German law's forced heir rules (which differ from Spain's) can be chosen instead of Spanish legítima
• German succession rules on who inherits in intestacy can be chosen
• The German inheritance structure (e.g., all assets passing through a single estate without requiring separate notarial deeds in each country) can be designed in advance

Important limitations of professio iuris:

• The choice must be made expressly in a will — it cannot be presumed
• It governs succession law (who inherits and in what shares) but does not override Spanish administrative law — the Spanish notary process and Spanish inheritance tax must still be followed for Spanish assets
• It does not eliminate Spanish inheritance tax — ISD is a tax, not a succession rule, and applies regardless of choice of law

The European Certificate of Succession

The Regulation introduced the European Certificate of Succession (ECS) — a single document issued in the country of administration that proves heirship and is recognised across all participating EU member states without further formality (no apostille, no translation required).

Practical use in Spain:

• A Dutch heir can obtain an ECS from the Dutch notaris and present it directly to the Spanish notary and Land Registry
• A German heir can use an ECS instead of obtaining an Erbschein apostilled and translated
• Banks in Spain must accept a valid ECS as proof of heirship

Which Countries Are Covered?

The Regulation applies in all EU member states except Denmark and Ireland. It applies to estates of persons who died on or after 17 August 2015. Countries covered include: Germany, France, Spain, Italy, the Netherlands, Belgium, Poland, Portugal, Austria, Sweden, Finland, Greece, Hungary, Czech Republic, Slovakia, Romania, Bulgaria, Croatia, Cyprus, Estonia, Latvia, Lithuania, Luxembourg, Malta, Slovenia.

Countries NOT covered: Denmark, Ireland, the United Kingdom (following Brexit as of 1 January 2021), the US, Canada, Australia and all non-EU countries.

What Happens for UK Nationals After Brexit?

UK nationals are no longer EU nationals for purposes of the Regulation. This means:

• UK nationals cannot exercise professio iuris under the Regulation
• UK heirs cannot obtain a European Certificate of Succession
• Spanish courts apply Spanish private international law to determine which succession law governs Spanish assets of a UK national — which generally points to lex situs (Spanish law for Spanish real estate)
• UK wills remain valid in Spain if apostilled and translated, but the Regulation's simplifications do not apply

The Regulation and Spanish Inheritance Tax

It is critical to understand that the Regulation governs succession law only — not tax. Spanish inheritance tax (ISD) applies to Spanish-located assets regardless of the applicable succession law. A German national who has chosen German law for their estate still owes Spanish ISD on their Spanish property.

The Regulation has no impact on the six-month inheritance tax deadline, on the calculation of ISD, or on the requirement for each heir to obtain a NIE number. These are all Spanish domestic tax rules that operate independently.

Practical Steps for EU Nationals with Spanish Assets

1. Make a Spanish will that explicitly exercises professio iuris choosing your national law (if you are an EU national and wish to apply your home country's succession rules)
2. Coordinate your wills — ensure your Spanish will and home-country will do not conflict and together cover all assets
3. Obtain an ECS when an estate arises — this simplifies the Spanish process enormously for EU nationals
4. Act within six months — the Spanish tax deadline does not care about the Regulation