The legal framework
Regulation (EU) No 650/2012 of 4 July 2012, the Succession Regulation, applies to deaths from 17 August 2015. It sets three rules: one estate, one law; that law is the law of the deceased's habitual residence at death, wherever the assets are; and a person may, in their lifetime and in writing, choose the law of the state of their nationality. It also creates the European Certificate of Succession, which proves the status of heir in every participating state without further formality.
The change made in 2015 runs deeper than it looks. Several member states previously applied the law of the place where land was situated to immovables and the law of domicile to movables, so one estate could be settled under three laws. The Regulation ends that split within the Union.
Choice of law is the Regulation's most useful and least used feature. An Irish or British national living in France can choose their national law and recover testamentary freedom; a French national living abroad can choose French law and keep forced heirship for their children.
Ireland did not opt in, and neither did Denmark. For an Irish estate, Irish conflict rules continue to apply — habitual residence for movables, the law of the place of the land for immovables — which can produce exactly the split the Regulation was designed to abolish.
Key points
| Instrument | Regulation (EU) No 650/2012 of 4 July 2012, applicable since 17 August 2015 |
|---|---|
| Applicable law | Law of the deceased's habitual residence at death, for the whole estate |
| Choice of law | The law of your nationality may be chosen, in writing, before death |
| Unity | Movable and immovable property fall under the same law wherever situated |
| European Certificate of Succession | Proof of heirship recognised in every participating state |
| Non-participating | Denmark and Ireland are not bound by the Regulation |
In practice
- Establish where the deceased was habitually resident: that, not nationality or the location of assets, fixes the applicable law.
- If you want your national law to apply, say so expressly — the safest place is a will.
- Ask the notary for a European Certificate of Succession as soon as an asset or account is in another member state.
- Check tax separately: the Regulation does not deal with inheritance tax, which remains national.
- For assets in Denmark or Ireland, apply those states' own conflict rules in addition.
Cost and coverage
A European Certificate of Succession costs a few hundred euros depending on the state. The real saving lies elsewhere: before 2015, an estate with a flat in Spain and accounts in France was settled under two laws, with two procedures. The Regulation removes that split and shortens matters by months.
Recent changes
The Court of Justice has held that habitual residence requires a stable and durable connection: a retired person settled in Portugal for ten years is habitually resident there even if they kept a home and accounts in their country of origin.
Where to go
- Notary or competent authority, which issues the European Certificate of Succession
- The e-Justice portal of the European Union
- National wills registers, interconnected through the ARERT network
- Consulates, for the transmission of civil status documents
- Tax authorities of the states concerned, since taxation remains national
Worth knowing
The Regulation unifies the applicable law, not the tax: one estate can be taxed in two states, and only a bilateral tax treaty prevents double taxation.
Frequently asked questions
Which law governs my estate in the EU?
The law of your habitual residence at death, for all your assets, unless you have chosen the law of your nationality in writing.
How do I choose my national law?
State it expressly, preferably in a will: “I choose the law of [state] to govern my succession as a whole”.
What is the European Certificate of Succession?
A document issued by a notary or competent authority proving your status as heir and your powers in every participating state, without any recognition procedure.
Does the Regulation apply everywhere in the EU?
No. Denmark and Ireland do not participate, and their own conflict rules apply to assets located there.
Does it deal with inheritance tax?
No. Taxation remains entirely national, and a cross-border estate can be taxed in two states.
Official sources and links
- UN Human Rights Office — ratified treaties and country reviews
- ILO NATLEX — national legislation database