The information on this page is for general informational purposes only and does not constitute legal advice. Tax laws in Spain and Germany are subject to change. Every case is unique. We recommend seeking professional legal advice for your specific situation.
Inheritance Tax in Spain for German Citizens: What You Need to Know
Germany has one of the largest expatriate communities in Spain, with many German nationals owning property along the Costa Blanca. If you are a German citizen who has inherited — or expects to inherit — property in Spain, understanding your obligations under both Spanish and German tax law is essential.
As an EU national, you benefit from full access to Valencia Region tax deductions. This guide covers the practical steps, required documents, and challenges specific to German heirs.
Advantages for German Citizens as EU Nationals
- Full Valencia Region deductions: Access to all regional tax benefits, potentially reducing tax by up to 75% for close family
- Brussels IV Regulation: You can choose German law (deutsches Erbrecht) to govern the succession
- Strong bilateral relations: Well-established administrative channels between Spain and Germany
- No visa requirements: Freedom to travel for inheritance formalities
Documents German Citizens Need for Spanish Inheritance
- German Death Certificate (Sterbeurkunde) — apostilled and translated into Spanish
- Certificate of Inheritance (Erbschein) — issued by the German probate court (Nachlassgericht), apostilled and translated. This proves your legal right to inherit
- Spanish Certificate of Last Wills — from the Spanish Ministry of Justice
- The deceased’s Spanish NIE and property deeds
- Your passport and NIE
- Bank certificates for Spanish accounts
- Property valuation
Alternative to Erbschein: In some cases, a European Certificate of Succession (Europäisches Nachlasszeugnis) can be used instead of the Erbschein, which may be accepted more readily by Spanish authorities.
The Inheritance Process Step by Step for German Heirs
- Obtain the Erbschein from the Nachlassgericht (or European Certificate of Succession)
- Apostille and translate all documents
- Obtain or confirm your NIE
- Request the Spanish Certificate of Last Wills
- Sign the deed of inheritance before a Spanish notary
- File and pay inheritance tax within 6 months
- Register the property transfer
- Update municipal records
Common Challenges for German Citizens Inheriting in Spain
- Erbschein processing time: The German Nachlassgericht can take weeks or months to issue the Erbschein. This creates pressure against Spain’s 6-month deadline.
- Extended German tax liability: Germany’s Erbschaftsteuer has an extended tax obligation — German nationals living abroad may still be liable for German inheritance tax for up to 5 years after leaving Germany.
- Pflichtteil (compulsory share): If German law applies, the Pflichtteil gives certain heirs (children, spouse) a minimum claim that cannot be overridden by a will.
- Dual tax obligations: Both German Erbschaftsteuer and Spanish inheritance tax may apply. Germany allows a credit for Spanish tax paid, but the calculation is complex.
- Güterstand (matrimonial property regime): German matrimonial property rules (Zugewinngemeinschaft) affect which assets form part of the inheritance.
Frequently Asked Questions
Do German citizens pay inheritance tax in Spain?
Yes. Spanish inheritance tax applies to all assets located in Spain. As EU nationals, German heirs qualify for Valencia Region benefits.
What documents does a German citizen need to inherit in Spain?
You need: the Sterbeurkunde (apostilled and translated), an Erbschein from the Nachlassgericht (apostilled and translated), the deceased’s Spanish NIE, a Spanish Certificate of Last Wills, and your passport and NIE.
Will I pay inheritance tax in both Germany and Spain?
Potentially. Germany taxes worldwide inheritances and has extended liability for nationals abroad. Spain taxes assets in Spain. Professional advice is essential.
Do German citizens qualify for Valencia Region deductions?
Yes. As EU nationals, German citizens have full access to all regional deductions.
How long do I have to pay Spanish inheritance tax?
6 months from the date of death. An extension can be requested within the first 5 months.
Why Choose Tomas Ballestero Lawyers?
Our firm in Jávea has extensive experience with German clients and the German-Spanish inheritance process. We coordinate with German courts and understand the complexities of Erbschaftsteuer interaction.
- Experience with German-Spanish cross-border inheritances
- Understanding of Erbschein and Europäisches Nachlasszeugnis processes
- Coordination with German Nachlassgerichte
- Complete service from NIE to property registration
- Transparent fixed fees
Contact us: +34 965 792 946 or +34 607 320 768.