REGULATION (EU) No 650/2012 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 July 2012

National rules on inheritance vary considerably between Member States (as to who inherits, what the portions and reserved shares are, how wide the testamentary freedom is, how the estate is to be administered, how wide the heirs' liability of debts is, etc.). In cross-border inheritance cases, it is imperative to determine which law applies and which court has jurisdiction to deal with the case.
A major step to facilitate cross border successions was the adoption of new European rules on 4 July 2012 which will make it easier for European citizens to handle the legal side of an international will or succession. These new rules apply to the succession of those who die on or after 17 August 2015.
The Regulation will make sure that a given succession is treated coherently, under a single law and by one single authority. In principle, by default the last habitual residence of the deceased determines the law applicable to the succession and the competent court, however, citizens can choose to have the law of their nationality be applied to their succession. This avoids parallel proceedings and conflicting judicial decisions and the mutual recognition of decisions relating to succession in the EU is ensured.
On 9 December 2014, the Commission adopted the Implementing Regulation which determines the forms available for use under the Regulation. Among these forms is the European Certificate of Succession, which will make it much easier for heirs, administrators of estate and executors of wills to prove their status and to assert their rights in other Member States. These forms can be used as of 17 August 2015.
Denmark, Ireland and the United Kingdom did not take part in the Regulation. As a result, succession procedures opened in these three Member States will continue to be dealt with by national rules only.
Matters of inheritance tax law are excluded from the scope of the Regulation
https://e-justice.europa.eu/content_successions-166-sv.do?clang=en


And the new EU regulation on succession came into force on 17th August. Expatriates living in Spain need to understand how it affects them. They may need to take action to ensure their assets are distributed to their heirs according to their wishes.

Commented reindeer keeper in La Marina 2015-08-18 10:13:15 UTC

Very interesting Reindeer Keeper. I think there is a notion that the new law affects the taxation position on the assets of the deceased, however my understanding is that the tax still applies in the country where you are tax registered. So, if you are under the Spanish Tax System then you pay Spanish Inheritance Tax (as it were) and you can not use the UK rules so husband and wives pass assets freely between themselves.
I would be interested if anybody else with greater knowledge than me might comment.
John

Commented Frizzy in La Marina 2015-08-18 15:34:34 UTC

EU citizens can choose whether the law applicable to their succession (but not inheritance taxes) should be that of their habitual residence or that of their nationality.
I can recommend an article from "The Telegraph". One of many sites writing about this subject.
http://www.telegraph.co.uk/finance/personalfinance/investing/11723690/Own-a-European-holiday-home-New-rules-mean-you-can-now-choose-who-inherits-it.html
You can also find information on this site http://www.surinenglish.com/20150814/news/costasol-malaga/succession-regulation-affects-british-201508141454.html

Commented reindeer keeper in La Marina 2015-08-18 16:51:53 UTC

Thank you Reindeer Keeper.

2 good articles

Commented Frizzy in La Marina 2015-08-19 08:45:39 UTC