An inheritance with foreign connections: which law applies and who can help?

1. Identify the foreign connection precisely

Record the date of death, the deceased's nationality or nationalities, their last living environment and countries containing assets and debts. Gather earlier wills, marriage documents and any foreign certificates too. An heir's residence matters for practical actions but does not alone determine the law for the whole estate.

Describe where the deceased actually lived. Registration, a holiday home or a bank account is not always decisive for habitual residence. Where someone regularly stayed in several countries, the overall situation needs assessment. Give the adviser more than just the last address.

2. Habitual residence and choice of law

The date of death is an initial decision point for the EU Succession Regulation: it applies to succession to persons dying on or after 17 August 2015. For an earlier death, the rules then applicable must be investigated. Within its scope, Article 21 generally applies the law of the state of the deceased's habitual residence at death to succession as a whole. Only where all circumstances show a manifestly closer connection at that time to another state does Article 21(2) provide a special exception.

Under Article 22, the deceased may choose the law of a state whose nationality they held when making the choice or at death. A person with several nationalities may choose one of those national laws. The choice must be express in a disposition of property upon death or demonstrated by its terms. Signing a will before a Dutch notary alone does not prove that choice. Have the actual wording and nationality information examined.

A will or choice of law predating 17 August 2015 is not automatically invalid because of that date. Article 83 contains transitional rules under which earlier choices and dispositions may remain valid subject to conditions. Provide both the death date and the date of every relevant document. Different dates determine the assessment needed; an adviser must not disregard an old document solely because of its year.

3. Not all countries use the same European rules

Denmark and Ireland do not participate in this Regulation. Countries outside the European Union may also have their own rules for jurisdiction, applicable law and recognition of documents. The European starting points cannot therefore be applied worldwide without investigation.

An authority in a participating country may also arrive at the law of a non-EU state under the Regulation. That does not mean every authority in that other country follows the same result. Foreign land, local registration or differing documents may require cooperation with a local lawyer or notary.

4. The competent authority is a separate question

Which law applies is different from which court or notary has authority. European guidance explains that ordinary court jurisdiction generally follows the last habitual residence. A choice of national law may, subject to conditions, allow a choice-of-court agreement between the parties; this does not happen automatically through the choice of law itself.

If proceedings are needed, establish where a claim must be brought and who must be summoned. Do not start two parallel routes on the assumption that each country will independently arrange complete distribution. Existing proceedings and decisions may affect the next step.

5. European Certificate of Succession and practical evidence

A European Certificate of Succession can help prove heir status, rights or powers in participating countries. It is intended for cross-border use and must be issued by the competent authority. A Dutch certificate of inheritance and a European Certificate of Succession are not automatically the same document.

Ask the bank or register which documents are actually required and discuss this with the professional handling the estate. Examples include a death certificate, will, identity documents and a suitable translation. A certificate does not automatically resolve every dispute about ownership, tax or foreign registration. Have a specific refusal assessed if an authority does not accept documents.

6. Keep inheritance tax and matrimonial property separate

The EU Succession Regulation does not govern inheritance tax. The country whose inheritance law applies is therefore not automatically the only country entitled to tax. Seek separate advice on returns, deadlines and possible double-taxation relief; do not use a Dutch rate as the obvious measure for another country.

Matrimonial property law is outside this succession regime too. It may first be necessary to determine which assets belonged to the deceased and which to a partner. Only then is it clear what enters the estate. Foreign business interests and registered assets may raise additional questions.

7. Fictional example: Dutch passport, life in Spain

Mila has lived in Spain for years and dies there with a Dutch bank account and a home in Spain. Her children assume her Dutch passport is decisive. The adviser investigates her habitual residence and also finds a will that may contain a choice of law.

Only after assessing the wording are the applicable succession law and competent administrator established. The children separately ask about tax returns. The example predicts neither a Spanish nor Dutch outcome: the choice, circumstances and applicable rules first need actual assessment.

8. Checklist for an international inheritance lawyer

Prepare an overview of countries with assets, debts, bank contacts and any pending proceedings. Add nationality, actual residence, marriage and will documents. Keep letters in their original language and record every stated deadline together with the receipt date.

Define your problem: unclear inheritance share, refused payment, missing certificate, foreign debts or imminent distribution. Ask who coordinates foreign advisers, which translations are required and how costs are estimated. Do not sign a declaration while its content, legal effect or applicable law remains unclear.