If you are a German heir of a Spanish estate, or a German citizen owning property in Spain and planning your succession, the differences between the Spanish and German systems are profound — and the rules that apply depend on more than just nationality. This guide compares Spain and Germany across the seven points that matter most for cross-border heirs and German property owners on the Costa Blanca and in Valencia.
1. Forced Heirship — Spanish legítima vs German Pflichtteil
Germany: the German Civil Code (Bürgerliches Gesetzbuch, §§ 2303 ff.) imposes a compulsory share (Pflichtteil) for descendants, the surviving spouse and parents. The German Pflichtteil is a monetary claim against the heirs, equal to half of the intestate share. A disinherited child can sue the estate for the Pflichtteil within three years of becoming aware of the inheritance.
Spain: the Civil Code mandates that two-thirds of the estate must be reserved for protected heirs (descendants first, ascendants next, surviving spouse in part) — the so-called legítima. German owners of Spanish property who wish their home-country rules to govern their Spanish succession can do so by making an express choice of German law in their Spanish will. The mechanism is explained in Section 2 below.
2. EU Succession Regulation 650/2012 (Brussels IV) — fully applies to German citizens
EU Regulation 650/2012, known as Brussels IV, governs cross-border succession within participating EU Member States. Germany is a full participating Member State. The default rule is that the law of the country of habitual residence of the deceased at the time of death applies to the entire estate. A German citizen who has retired to the Costa Blanca and is habitually resident in Spain will, by default, have their succession governed by Spanish law — including the Spanish legítima.
However, the Regulation allows the testator to make a professio iuris — an express choice in their will that the law of their nationality applies instead. We draft Spanish wills for German clients with a properly worded professio iuris clause electing German succession law, so that the German Pflichtteil rules and the framework of the BGB govern the entire succession of their Spanish estate. The Regulation also creates the European Certificate of Succession (Europäisches Nachlasszeugnis), used to prove heirship across Member States.
3. Recognition of German Wills in Spain
German wills — whether drafted as notarielles Testament (notarial) or eigenhändiges Testament (holographic) — are valid in Spain after the document is legalised with the Hague Apostille and translated into Spanish by a sworn translator. Germany is a party to the Hague Apostille Convention of 1961, so the apostille is issued by the competent regional court (Landgerichtspräsident) or by the federal administration office (Bundesverwaltungsamt).
While a German will is legally usable in Spain, relying on it alone adds cost, time and apostille / translation burden for the heirs. We strongly recommend drafting a separate Spanish will limited to Spanish assets, drafted before a Spanish notary, with an express professio iuris in favour of German law. This makes the Spanish-side inheritance procedure faster and far less expensive for the heirs.
4. Inheritance Tax — German Erbschaftsteuer vs Modelo 650
Germany: Erbschaftsteuer (inheritance tax) under the Erbschaftsteuer- und Schenkungsteuergesetz (ErbStG), with progressive rates and personal allowances that vary by relationship class (spouse and children: Class I with high allowances; siblings and nephews: Class II; non-relatives: Class III). German tax residents are liable on worldwide assets received from a German-resident deceased.
Spain: Impuesto sobre Sucesiones y Donaciones (Modelo 650), with significant regional variation; the Comunidad Valenciana applies reductions for direct heirs. Spanish-situs assets (such as a Costa Blanca property) are subject to Spanish inheritance tax regardless of the heir’s residence. The Germany-Spain bilateral inheritance tax convention of 1966 governs the allocation of taxing rights between the two countries, and tax paid in one country is generally creditable against tax due in the other — we manage the Spanish-side inheritance process and coordinate with any German-side advisors involved.
5. Probate vs Aceptación de Herencia
Germany: there is no court-supervised probate equivalent to the Anglo-American model. The heirs apply to the competent probate court (Nachlassgericht within the local Amtsgericht) for an Erbschein (certificate of inheritance), which evidences who the heirs are and the extent of their inheritance. A notarial will combined with an opening protocol (Eröffnungsprotokoll) can in many cases substitute the Erbschein.
Spain: the heirs (or their attorney acting under power of attorney) sign the Escritura de Aceptación y Adjudicación de Herencia before a Spanish notary, file the Modelo 650 inheritance-tax return, and register the inherited assets at the Spanish Land Registry. Where the deceased had a German will, an Erbschein, or a European Certificate of Succession, the firm coordinates the apostille and sworn translation and reconciles the German documentation with the Spanish notary’s requirements.
6. Modelo 211 — 3% Retention When German Heirs Sell Spanish Property
When non-resident German heirs sell the Spanish property they have inherited, Spanish tax law requires the buyer to withhold 3% of the sale price and pay it directly to the Spanish tax authority via Modelo 211, on account of the seller’s capital gains tax. This is a statutory obligation under Spanish tax law that applies regardless of nationality, but it surprises many German heirs who are not used to a withholding mechanism of this kind. Our office handles the Modelo 211 filing and the subsequent refund claim where the seller’s actual capital gains tax liability is lower than the 3% retained.
7. Power of Attorney — Handling Spanish Inheritance from Germany
Most German heirs we represent complete the entire Spanish inheritance remotely. The mechanism is a Power of Attorney signed before a German notary (Notar) and legalised with the Hague Apostille issued by the competent regional court president (Präsident des Landgerichts). Once apostilled and translated, the document gives our office full authority to act on the heir’s behalf in Spain.
What we handle under power of attorney: search of the Spanish Last Will Registry (Registro General de Actos de Última Voluntad), application for the heirs’ NIE (Spanish Foreign Identification Number), signing of the Acceptance of Inheritance before a Spanish notary, filing of Modelo 650, payment of inheritance tax, and registration of the inherited property in the heirs’ names at the Spanish Land Registry. We also coordinate with German notaries and German Steuerberater where required.
See our full Spanish inheritance and wills service for German and other international heirs.
Need help with Spanish inheritance?
Free initial consultation. English, French and Spanish.
WhatsApp +34 607 320 768 — Call +34 965 792 946 — Or send us a message via our contact form.
★★★★★ 72+ Google Reviews · 30+ years on the Costa Blanca since 1992 · Ilustre Colegio de Abogados de Valencia (ICAV)
