Inheritance: Spain vs Switzerland — A Guide for Swiss Heirs

When a Swiss heir inherits a property, a bank account or any other asset located in Spain, that part of the estate is dealt with in Spain, under Spanish rules and before a Spanish notary. You do not have to travel: with a power of attorney we handle the Spanish inheritance for you, from the first certificates to the property being registered in your name. We are Spanish lawyers and we cover the Spanish side.

Spain and Switzerland The main differences

• No courtSpain has no probate court. The heirs sign a deed of acceptance of the inheritance before a Spanish notary, and the property is then registered in their names.
• DebtsIn Spain the heirs who accept also take on the debts of the deceased, so mortgages, community fees and local taxes are checked before anyone accepts.
• TaxIn Switzerland inheritance tax depends on the canton; Spain taxes the assets located in Spain, with substantial reductions for close family in the Valencian Community.
• DocumentsSwiss documents have to reach the Spanish notary with the Hague Apostille and a sworn translation into Spanish where needed.

Which law applies Swiss law or Spanish law?

Switzerland is not part of the European Union, but Spanish notaries apply EU Regulation 650/2012 to every estate that includes property in Spain. As a general rule, the succession is governed by the law of the country where the deceased was habitually resident at the time of death, unless they chose the law of their nationality in their will. For a Swiss national who lived in Spain, that usually means Spanish law, with its reserved shares for children; for one who lived in Switzerland, usually Swiss law. It has to be checked at the start of each case, because it decides who inherits the Spanish property and what the notary will need.

Step by step The Spanish procedure for Swiss heirs

The documents the Spanish notary needs are:

• Death certificateIssued in Switzerland, with the Hague Apostille and a sworn translation into Spanish where needed. If the death was in Spain, the Spanish certificate.
• Certificate of last willsThe Spanish certificate that shows whether the deceased made a will in Spain. We apply for it.
• Who the heirs areThe Spanish will, if there is one. Otherwise the heirs are proved with Swiss documents, such as the certificate of inheritance (certificat d’héritier, Erbschein) issued by the competent cantonal authority, as the notary requires in each case.
• NIEEvery heir receiving assets in Spain needs a Spanish foreigner’s identity number (NIE). It has to be applied for in person, at the Spanish embassy or a consulate, or in Spain; it cannot be obtained by power of attorney.

Once the deed is signed, the Spanish inheritance tax and the municipal plusvalía are paid, the property is registered in the heirs’ names at the Land Registry and the Spanish bank accounts are released.

Tax in Spain Spanish inheritance tax

Spanish inheritance tax on the assets in Spain is filed in Spain within six months of the death; an extension can be requested within the first five months, and it is not automatic. Non-resident heirs can generally apply the rules of the Valencian Community, where close family members benefit from substantial reductions. We handle the Spanish filing. Tax in Switzerland is a matter for your adviser there.

From Switzerland You do not have to come to Spain

Apart from the NIE, the whole Spanish inheritance can be handled through a power of attorney, signed at the Spanish embassy or a consulate, or before a notary in Switzerland, then apostilled and translated. We draft the wording and send it to you ready to sign, so that it says exactly what your inheritance needs.

Questions

Do you speak French or German?

Three of our lawyers deal with clients in French. We do not work in German, only in English, French or Spanish.

Is a Swiss will valid in Spain?

It can be used in Spain, but it has to be apostilled and translated, and the Spanish notary may ask for evidence of the law that applies and that it is the last will. With a Swiss will only, the Spanish side usually needs more documents and more time.

What if the deceased had debts in Spain?

The inheritance can be accepted “a beneficio de inventario”, which limits the heirs’ liability to the value of what they inherit, or renounced.

Can we sell the inherited property from Switzerland?

Yes, once the inheritance is completed and the property is registered in the heirs’ names, also by power of attorney. As non-resident sellers, part of the price is withheld by the buyer and paid to the Spanish tax office on account of the sellers’ tax; we deal with it as part of the sale.

Do you advise on Swiss law or Swiss tax?

No. We are Spanish lawyers and we cover the Spanish side only. For Swiss legal or tax matters, please consult your adviser in Switzerland.

How we work

We act from our office in Jávea and through our associated office in Dénia, across the north Costa Blanca: Jávea, Moraira, Teulada, Benitachell, Benissa, Dénia and Altea. See also our guide in French, succession en Espagne.

Tomas Ballestero Lawyers has been advising international clients on Spanish property and succession for more than 30 years. We work in English, French and Spanish.

The lawyers who will handle your inheritance

José Manuel Tomas

Property, Inheritance and Donations · Admitted to the Valencia Bar in 1992 (no. 6407) · Alicante Bar no. 9382

José Rico

Family Law · Valencia Bar no. 12075

Mariano Ortuño

Valencia Bar no. 6041

Manuel Lopez de Andujar

Property, Inheritance and Donations · Valencia Bar no. 7773

Juan Poch

Property, Inheritance and Donations · Alicante Bar no. 3607

María Salvá

Property, Inheritance and Donations – Dénia · Alicante Bar no. 3699

Antonio Rodríguez de Sola

Property, Inheritance and Donations – Dénia · Alicante Bar no. 3374

Co-owners after the inheritance? See buying out a co-owner or selling your share.

How we meet In person in Jávea, or 100% remote

In person in JáveaMeet us at our office in the Centro Comercial Arenal, Avenida del Pla 126. Meetings in English, French or Spanish.

100% remote, from homeMost of our clients never need to travel. We work by email, phone, WhatsApp and video call, and you sign through a power of attorney. Only the NIE has to be applied for in person, in Spain or at a Spanish consulate.

How much do you charge?

Every inheritance is different, so before any work starts we send you a written quote. You know our fee from the beginning, with no surprises at the end.

Next step What happens when you contact us

1. You send your enquiryThrough the form below, by phone, WhatsApp or email. A few lines are enough.
2. A lawyer reads itNot an assistant: one of our lawyers reviews your situation and replies personally, the same day.
3. We tell you the next stepWhat needs to be checked first, and which documents would help.
4. We confirm scope and feeIn writing, before any work starts.
5. You decideNothing is commissioned until you say yes.

This page is general information about Spanish law and does not constitute legal advice. Every estate is different and you should take advice on your own circumstances before acting.