01Applicable law
Which law decides who gets what
- Under United States rules, money, accounts and shares are inherited by the law of the country where the person lived, while real estate follows the law of the country where it physically sits.
Succession: United States → Spain
What happens to the estate
Case complexity: low. The testator resides in United States, the heir resides in Spain.
Testator
Citizen of United States
Resident of United States — 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
- United States: Testamentary freedom (except Louisiana, which reserves a share for children under 24 or incapacitated); the spousal elective share is state-law-driven — from a fixed third to the UPC sliding scale.
03Tax
Where tax arises
- United States: Federal estate tax. For non-resident non-citizens the exemption is only $60,000 on US-situs assets, tax up to 40% (US real estate, shares of US companies, property in the US).
04Recognition
How it is recognised and processed
- 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
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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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