Cross-Border Inheritance in Spain: EU Succession Regulation (Brussels IV) Explained
When someone with assets in multiple countries dies, which country law governs the inheritance? The EU Succession Regulation (Brussels IV) answers this question — but the rules are complex, especially after Brexit.
Quick Answer
The EU Succession Regulation (No. 650/2012), known as Brussels IV, determines which country law applies to a cross-border inheritance. The default rule is that the law of the deceased habitual residence at the time of death governs the entire estate. However, you can make a choice of law in your will, choosing the law of your nationality instead. This is particularly important for British, French, and Dutch nationals with property in Spain, as it determines whether Spanish forced heirship rules apply to your estate.
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What Is Brussels IV?
Brussels IV is an EU regulation that has been in force since August 2015. It applies in all EU member states except Denmark and Ireland. Its purpose is to create a unified set of rules for determining which country law governs a cross-border inheritance, and which country courts have jurisdiction to deal with it.
Before Brussels IV, each EU country applied its own conflict-of-law rules, which often led to different countries claiming jurisdiction over the same estate. Brussels IV resolved this by establishing two simple principles: the law of habitual residence applies by default, and the deceased can choose the law of their nationality instead.
The Default Rule: Habitual Residence
If the deceased did not make a choice of law in their will, the law of their habitual residence at the time of death governs the entire worldwide estate (not just the assets in that country). This means if a British national was habitually resident in Spain when they died, Spanish succession law applies to their entire estate, including assets in the UK.
Habitual residence is a factual question based on where the person actually lived and had their centre of life. It is not the same as tax residency or where they held a residence permit.
Choice of Law: Choosing Your Nationality
Brussels IV allows you to make a choice of law in your will, opting for the law of your nationality to govern your estate instead of the law of your habitual residence. This is a powerful tool for estate planning.
| Nationality | Why Choose Your National Law? |
|---|---|
| British | English law has no forced heirship — you can leave your estate to whoever you choose. Avoids Spanish forced heirship rules (legitima). |
| French | French law has its own forced heirship rules (reserve hereditaire). You may or may not want these to apply depending on your family situation. |
| Dutch | Dutch law has a forced heirship system (legitieme portie) but with different percentages and rules from Spanish law. |
What Is Forced Heirship (Legitima)?
Spanish succession law requires that a portion of your estate must go to your forced heirs (herederos forzosos): your children (or grandchildren if children have predeceased), your spouse (usufruct right), and in some cases your parents. You cannot disinherit these people except in very limited circumstances. The forced heirship portion (legitima) is two-thirds of the estate.
For British nationals living in Spain, choosing English law in their will avoids these forced heirship rules, giving them complete freedom to distribute their estate as they wish.
Brexit and Brussels IV: What Changed?
Since Brexit, the UK is no longer bound by Brussels IV. However, Spain still applies Brussels IV when dealing with British nationals. This means a Spanish notary or court will still look at the deceased habitual residence and any choice of law they made in their will. If a British national habitually resident in Spain chose English law in their will, the Spanish authorities will apply English law to their estate.
The key difference post-Brexit is that UK courts are no longer bound to recognise Brussels IV decisions automatically. In practice, this rarely causes problems for Spanish property, which is always dealt with in Spain regardless.
Practical Advice for Foreign Property Owners
Make a Spanish will with a choice of law clause. This is the single most important step. Your Spanish will should clearly state which country law you choose to govern your estate.
Coordinate with your home country will. Your Spanish will covers Spanish assets, your home country will covers non-Spanish assets. Both should contain consistent choice of law clauses and should not conflict with each other.
Review your wills regularly. If your habitual residence changes (for example, you retire to Spain permanently), the applicable law changes. Review your wills whenever your circumstances change significantly.
Areas We Serve
We advise on cross-border inheritance and succession planning across the Costa Blanca, including Javea (Xabia), Moraira, Denia, Altea, and the wider Valencian Community.
Frequently Asked Questions
Does Brussels IV apply to British nationals?
The UK is not bound by Brussels IV since Brexit. However, Spain still applies Brussels IV when dealing with estates of British nationals who lived in or owned assets in Spain. A choice of English law in a Spanish will is recognised and applied by Spanish authorities.
What happens if I do not make a choice of law in my will?
The law of your habitual residence at the time of death governs your entire estate. If you are habitually resident in Spain, Spanish succession law applies, including forced heirship rules.
Can I avoid Spanish forced heirship by choosing English law?
Yes, if you are a British national. By including a choice of English law in your Spanish will, you avoid Spanish forced heirship rules and have complete freedom to distribute your estate as you wish.
Does Brussels IV affect inheritance tax?
No. Brussels IV only determines which country succession law governs the estate. Inheritance tax is a separate matter — Spanish inheritance tax applies to assets located in Spain regardless of which succession law applies.
What is habitual residence?
Habitual residence is where you actually live and have your centre of life. It is determined by factual circumstances such as where you spend most of your time, where your family lives, and where your social and economic connections are strongest.
Need Help with Cross-Border Succession Planning?
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