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The European Certificate of Succession

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Where the single certificate came from

Until 2015, an estate with assets in different EU countries was administered under the private-international-law rules of each state separately. An heir with an account in Austria, a flat in Spain and a stake in a German company went through three parallel procedures, each time proving their status afresh and translating documents. Regulation (EU) No 650/2012, known as Brussels IV, reduced this fragmentation to a single principle: one estate — one law and one competent authority.

The Regulation applies to the estates of those who died on or after 17 August 2015. It leaves substantive succession law to the member states — shares, order of succession and the reserved portion remain national — and answers a different question: which country's court handles the case and which country's law applies. The European Certificate of Succession (ECS) is a practical instrument the Regulation built on top of this system.

Concept

Proving in a foreign country that you are an heir can be harder than it sounds: each country wants its own document. To remove this friction within the EU, Regulation 650/2012 introduced a single European Certificate of Succession (ECS).

What it gives you

The ECS confirms who is the heir, executor of the will or administrator of the estate, and in what shares, and is effective in all EU countries bound by the Regulation. It does not need to be legalised or apostilled — it is recognised automatically, which sharply speeds up access to foreign assets.

How and where you obtain it

The certificate is issued by the competent authority of the country whose bodies administer the succession (as a rule, by the deceased's habitual residence) — usually a notary or a court. Certified copies are valid for a limited period.

The chief value of the ECS lies in the presumption it creates. A person named in the certificate as heir, executor or administrator is presumed to hold that status and the powers listed in it across all countries bound by the Regulation. A bank, registrar or counterparty may act in reliance on the certificate, and anyone who in good faith made a payment or transaction in favour of the person named in it is protected by law.

The certificate is recognised in other EU countries without an apostille, legalisation or intermediate procedures. This removes the main pain of a cross-border estate — re-proving the same facts before every foreign authority.

Real estate and registers

The ECS serves as a lawful basis for entering inherited property into another EU country's register — the land cadastre or companies register. The registration procedure itself remains under national law. In Kubicka (C-218/16, 2017) the Court of Justice of the EU held that a state may not refuse to recognise the proprietary effect of a legacy provided for by the applicable succession law — the direct transfer of ownership under a legacy "by vindication" — merely because its own law does not know that way of transferring ownership; the conditions and procedure for making the entry, however, are governed by the law of the state where the register is kept, which for real estate is the country where it is located. Registers sometimes request additional documents, and this is worth checking in advance for each jurisdiction where foreign real estate is held.

Jurisdiction and applicable law

As a general rule, the succession is handled by the court of the country where the deceased had their habitual residence at the time of death; the certificate is issued in that same country — by a court or by another authority competent in succession matters under national law, such as a notary (Art. 64 of the Regulation). In Oberle (C-20/17, 2018) the Court of Justice of the EU extended this criterion to national certificates of succession too: a state may not retain jurisdiction merely because assets are located there or the deceased was its national.

The applicable law follows the same reference point — the country of habitual residence. The deceased may, however, choose in advance the law of their country of nationality; that choice changes the content of the future certificate and is bound up with how wills are drafted across several jurisdictions and where domicile and residence are fixed. The certificate is therefore built into the plan in advance, together with the choice of applicable law.

Where the certificate will not help

The ECS settles the question of heir status but does not abolish taxes. The Regulation expressly excludes succession taxation — rates, reliefs and deadlines remain national and are calculated separately in each country. Matrimonial-property regimes and lifetime gifts also fall outside the certificate.

The certificate is effective only in the countries bound by the Regulation — 25 EU states. Denmark and Ireland do not take part; the United Kingdom, after leaving the EU, is outside the system; and for assets beyond the Union local procedures are still required. For such property, separate succession-planning instruments help.

Why it belongs in the plan

For a family with assets in several EU countries, the ECS is the "key" that opens access to the estate without running around local procedures. Its availability is built into the plan in advance, in step with the choice of applicable law.

Bottom line

For the certificate to work, it is ordered in advance and aligned with the rest of the plan: the choice of applicable law, the wording of the wills and the regime of the reserved portion (forced heirship), which in many EU countries cannot be circumvented. Certified copies are kept fresh given the six-month term and combined with national documents where these are still required.

Q/A

Can a testator obtain a European Certificate of Succession while alive?

No. The Certificate evidences rights and powers in an opened succession, and the application under Article 65 of Regulation 650/2012 includes the deceased’s date and place of death. Estate planning can prepare the connecting facts and documents, but an heir, qualifying legatee, executor or administrator applies after death.

Is the European Certificate mandatory or a replacement for national documents?

No. Article 62 makes use of the Certificate optional and states that it does not replace internal documents used for similar purposes in a Member State. Once issued for use in another Member State, however, it also produces the effects prescribed by the Regulation in the issuing state.

Does a European Certificate need an apostille or legalisation?

No. Article 74 of Regulation 650/2012 dispenses with legalisation or any similar formality for documents issued under the Regulation. That does not remove substantive registration requirements: a land or company register may still request information or documents needed to record the inherited right.

Does the European Certificate determine inheritance tax?

No. Regulation 650/2012 and the Certificate deal with civil-law succession, jurisdiction, applicable law, recognition and evidence of status or powers. Revenue, customs and administrative matters are outside its scope, so each country’s own tax law determines filing duties, valuation, rates and reliefs.

What happens if the certified copy expires during a proceeding?

A certified copy normally remains valid for six months; in an exceptional, duly justified case the issuing authority may set a longer period from the outset, and once the period has expired the copy is extended or a new one issued (Art. 70(3) of the Regulation). The Court of Justice held in C-301/20 that a copy valid when submitted to an authority remains effective for that proceeding even if its validity period expires while the proceeding continues.

Let’s discuss your situation

Alena Peteneva
Alena PetenevaLawyer, Family Office

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