Globalization has made international inheritances increasingly common successions involving assets, heirs, or wills in different countries. These cases require coordinating different legal and tax systems. This guide provides key steps, a table of documents and deadlines, country-specific particularities, and a frequently asked questions section.
If you’re wondering, How do I manage an international inheritance with assets in multiple countries?, here’s a practical guide covering steps, documents, and taxes.
Table of Contents
- What Is an International Inheritance?
- Who Can Claim?
- Procedure
- Documents and Deadlines
- Country-Specific Particularities
- Taxes
- Allocation and Registration
- Frequently Asked Questions
- Conclusion
- Legal References
What Is an International Inheritance?
An inheritance is considered international when there is a foreign element in the succession. This occurs, for example, if:
- The deceased had a nationality different from their last country of residence.
- One or more heirs live abroad.
- Part of the estate is located in another country.
Legal definition:
Technically, it is a mortis causa succession with multinational links. Within the European Union, the key rule is Regulation (EU) 650/2012, which sets uniform rules to determine judicial jurisdiction, applicable law, and the validity of succession documents in inheritances with foreign elements. However, it does not cover every scenario, so knowing its limits is important.
Who Can Claim an International Inheritance?
Those entitled to claim include:
- Forced heirs (children, spouse, ascendants).
- Legatees named in a will.
- Legal heirs under the country’s law if there is no will.
👉 The challenge is that the definition of “forced heir” and their shares vary depending on each jurisdiction.
Procedure for an International Succession
Although each country regulates the process differently, three fundamental stages are usually repeated:
1. Determining Applicable Law and Competent Court
- Within the EU: Regulation 650/2012 generally applies the law of the country where the deceased had their habitual residence at death. It is possible to expressly choose the law of their nationality in a will.
- Outside the EU: Each country applies its rules of Private International Law or bilateral treaties it may have signed.
2. Gathering Essential Documentation
Required documents typically include:
- Death certificate valid internationally.
- Will or, if absent, heirs’ declaration.
- Certificate of last wills.
- Identification documents of the heirs.
- Deeds of real estate, bank statements, and other property titles.
3. Acceptance of the Inheritance and Tax Settlement
Paying inheritance taxes is mandatory and may be required in more than one country, depending on where the deceased resided and where the assets are located. Whether double taxation treaties exist is crucial to avoid paying taxes twice on the same estate.
Documents and Deadlines
| Document | Issued by | Location | Apostille/Translation? | Approx. Timeline | Approx. Cost |
|---|---|---|---|---|---|
| Death certificate | Civil Registry | Country of death | Yes, if foreign | 3–10 days | €10–30 |
| Last wills / will | RGAUV / Notary | Spain / abroad | Apostille + translation if required | 3–15 days | €20–60 |
| Inventory of assets | Entities / Registries | Each country | According to document | 1–4 weeks | — |
| Hague Apostille | Competent authority | Issuing country | — | 1–10 days | €20–60 |
| Sworn translation | Sworn translator | — | — | 2–7 days | €0.08–0.15 / word |
| Deed of acceptance / partition | Notary | Spain / abroad | According to annexes | 1–3 weeks | €300–1,200 |
Country-Specific Particularities
- France: Notary central, acte de notoriété required, taxes 5–45%.
- Germany: Erbschein (certificate of inheritance) required, progressive inheritance tax.
- USA: Probate process by state; federal tax and, in some cases, state tax.
- UK: Grant of Probate or Letters of Administration, 40% Inheritance Tax above threshold.
- Australia: Probate via State Supreme Court; no inheritance tax but Capital Gains Tax on subsequent transfers.
Taxes
- Spain: Inheritance and Donations Tax (ISD) depending on the autonomous community + municipal capital gains tax for urban properties.
- Other countries: Local inheritance tax.
- Double taxation: Check international treaties or rules for imputation/exemption.
Sources: AEAT, BOE, Regulation (EU) 650/2012.
Allocation and Registration
- Deed of acceptance/partition including inventory and allocations.
- Registration in official registries (Spain and abroad).
- Remote representation via powers of attorney and legalizations.
Frequently Asked Questions
What is an international inheritance?
A succession with foreign elements: different nationality, heirs in another country, or assets abroad.
Which law applies in an international inheritance?
In the EU, the law of the deceased’s habitual residence (Regulation 650/2012), unless the will expressly chooses the national law.
What documents are needed?
Death certificate, certificate of last wills, will or heirs’ declaration, inventory of assets, apostille, and sworn translation if required.
Where do I pay taxes if assets are in two countries?
In Spain (ISD and municipal capital gains if applicable) and in the country where the asset/deceased is located, according to local laws and double taxation treaties.
Can I manage an international inheritance remotely?
Yes, using notarized powers of attorney and legalizations.
Conclusion
Managing an international inheritance requires coordinating different laws, authorities, and tax systems. Each stage from determining the applicable law to tax compliance—can pose challenges that, if not handled correctly, may result in loss of rights or penalties.
Having the guidance of a lawyer specialized in international succession is not a luxury—it’s a practical necessity. A professional can help heirs accept the inheritance, settle taxes, and defend their interests across multiple countries.
At Grupo Hereda, we bring our experience to families so they can face the challenges of an international inheritance with confidence and security.
🇪🇺 EU Regulation
Regulation (EU) No. 650/2012 of the European Parliament and of the Council
This regulation establishes uniform rules for determining jurisdiction, applicable law, and the recognition and enforcement of decisions and authentic instruments in matters of succession involving cross-border elements within the EU.
🇪🇸 Spain
Spanish Civil Code (Código Civil Español)
The Spanish Civil Code governs civil matters in Spain, including inheritance law. Articles 9–12 and Title III pertain to conflict of laws and the general rules of civil law.
🇩🇪 Germany
German Civil Code (Bürgerliches Gesetzbuch – BGB)
The BGB is the civil code of Germany, codifying most general private law, including inheritance law.
🇫🇷 France
French Civil Code (Code Civil Français)
The French Civil Code governs civil law in France, including matters of inheritance.
🇬🇧 United Kingdom
Administration of Estates Act 1925
This Act consolidates enactments relating to the administration of estates of deceased persons in England and Wales.
GRUPO HEREDA
Grupo Hereda is a law firm with extensive experience in this field, with over 25 years of practice. We operate throughout Spain. If you have an inheritance in Andalusia and don’t know where to start, talk to us we work across the entire country.
If you find yourself in a complicated situation, don’t give up. Contact us, and we will find a personalized solution for you.
Call us: (+34) 915 487 550
Email: info@grupohereda.com
