Finnish nationals are increasingly present on the Costa Blanca, particularly in Calpe, Altea. Inheritance for Finnish-Spanish cases combines two civil-law jurisdictions both party to EU Regulation 650/2012 — the legal framework is well-coordinated, but tax and forced heirship rules differ significantly.
Tomas Ballestero Lawyers handles Finnish-Spanish inheritance cases since the early 2000s. This page summarises the key differences for Finnish testators and heirs.
Applicable law: Finland and Regulation 650/2012
- Finland fully participates in Regulation 650/2012. Finnish courts apply it directly, and a Finnish national habitually resident in Spain can elect Finnish succession law for the entire estate under Article 22.
- Without an Article 22 election, Spanish succession law applies to a Finnish national habitually resident in Spain on death — including for assets located in Finland.
- The European Certificate of Succession is fully available between Finland and Spain.
Forced heirship comparison
- Finnish forced heirship (“lakiosa”): 1/2 of the statutory inheritance share for children — direct descendants only. Spouse has no forced heirship share, but does have certain protective rights (Pesätys: right to retain undivided estate).
- Spanish forced heirship (“legítima”): 2/3 for descendants in fixed proportions, with spouse usufruct on 1/3.
- Spanish rules tend to be more rigid in how the protected share is split among children. Finnish lakiosa allows more flexibility.
Inheritance tax: Perintövero vs Impuesto de Sucesiones
- Finnish Perintövero: progressive rates 7%-19% for direct family (Class I), 19%-33% for siblings/others (Class II). Tax-free threshold 20,000 €.
- Spanish ISD: 7.65%-34% national rates, with regional reductions. The Valencian community offers very substantial direct-family reductions.
Practical scenarios
Scenario A — Finnish couple in Altea, Spanish will with Finnish law election
Finnish-born couple resident in Altea for 7 years. Spanish wills with explicit Article 22 election of Finnish law. On first death, Finnish succession rules govern the entire estate. Spanish notarial procedure for Spanish-situated villa. Finnish Perintövero filed in Finland with credit for Spanish ISD paid.
Scenario B — Finnish national deceased in Spain without will
Without testament, Spanish habitual residence triggers Spanish intestacy rules for worldwide estate. Children take 2/3 protected share under Spanish legítima — quite different from Finnish lakiosa’s 1/2.
Frequently asked questions
Does my Finnish will need to be apostilled for Spain?
For Spanish notarial use yes. But the more efficient route is a separate Spanish will covering only Spanish assets — no apostille needed and faster probate.
Contact us
Tomas Ballestero Lawyers
Head office: Avenida del Pla 126, 2ª planta, 28A–28B, 03730 Javea / Xàbia (Alicante)
Phone: +34 965 792 946
Mobile: +34 607 320 768
Email: [email protected]
