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Cross-border inheritance tax and succession law

15 September 2020 / Lucy Johnson , Alessia Paoletto
Issue: 4760 / Categories: Comment & Analysis
Family succession

Key points

  • EU Regulation 650/2012 aims to address cross-border succession problems.
  • Article 22 allows a person to elect that their national law should apply to the succession.
  • The law of renvoi allows a country to decide that the law of another state should apply to a succession.
  • If there is no express election in a will this may be implied.
  • Do not overlook differing tax exemptions on succession in other states.
  • The Succession Regulation should be considered whenever there is a connection with other EU states.

The EU Succession Regulation of 4 July 2012 (EU Regulation 650/2012) – also known as Brussels IV – has been in force since 17 August 2015 and may be used to address the succession problems that can arise when owning a property in for example France Spain or Italy. It allows the succession to that property on a client’s death to be...

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