01Applicable law
Which law decides who gets what
- The testator lives in an EU country (Germany). Under the common European rules the whole estate is governed by that country's law — wherever the assets are.
Succession: Germany → Spain
What happens to the estate
Case complexity: medium. The testator resides in Germany, the heir resides in Spain.
Testator
Citizen of Germany
Resident of Germany — the centre of life.
Heir
Resident of Spain
The estate stays in one jurisdiction — a simpler process.
02Forced heirship
Who the law forces you to include
- Germany: Pflichtteil — a monetary claim ≈ half of the intestate share (not an in-rem share).
- A workable route: choose the applicable law in the will in advance and/or move assets into a structure (foundation, trust, holding) where shares are inherited rather than the assets themselves.
03Tax
Where tax arises
- Germany: Erbschaftsteuer — progressive; allowances: spouse €500k, children €400k; higher rates for distant relatives.
04Recognition
How it is recognised and processed
- Within the EU there is a single document — the European Certificate of Succession: it is recognised across all EU states except Denmark and Ireland, with no need to go through the procedure in each one.
- Testator and heir in different countries — documents will need cross-jurisdiction recognition and legalisation (apostille, translation, sometimes a repeat procedure).
05What to set up
What to set up in advance
Key risk
Part of the estate is reserved by Germany law for close relatives — it cannot be freely reallocated by will.
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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
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