Wills in Spain and choice of law
Inheritance Law in Spain and Germany
Anyone living in Spain or owning assets in Spain should consider whether their existing will is properly coordinated with a future cross-border succession.
Applicable law without a choice
Under the EU Succession Regulation, the law of the State in which the deceased had their habitual residence at the time of death generally governs the succession.
Choice of law
A person can generally choose the law of a State whose nationality they hold. A German national can therefore choose German succession law in a disposition upon death.
Place of the will and applicable law
The country in which a will is executed and the substantive succession law governing the estate are separate questions. A will executed in Spain can contain a valid choice of German law.
Where several wills exist, they should be reviewed to ensure that they are compatible.
Inheritance tax
A choice of succession law does not determine where inheritance tax is payable. Tax treatment must be analysed separately.
How we can help
We review Spanish and foreign wills, advise on choice of law and coordinate international estate planning.