Can my heirs be based in different countries?

Yes, and this is common for expat families. Heirs in different countries may need to coordinate, but the European Certificate of Succession helps — it is valid across all EU member states. Each heir remains responsible for their own local tax filings related to their inheritance.

What Happens to Your Assets When You Die Abroad as an Expat?

Q: Does EU Regulation 650/2012 apply if I am not an EU citizen?

EU Regulation 650/2012 applies to estates with a cross-border element within the EU, regardless of the nationality of the deceased. A US or Australian citizen living in Spain is subject to the Regulation. However, the Regulation may direct the court or notary to apply the law of a non-EU country in some circumstances.

In brief: If you die as an expat in Spain or another EU country, EU Regulation 650/2012 determines which country's law governs your entire estate. By default, it is the law of the country where you were habitually resident at death. Your heirs then face a cross-border process that can involve multiple legal systems, tax authorities, and currencies — unless you planned for it.

The Starting Point: Which Law Applies?

For EU residents, the answer is now relatively clear. EU Succession Regulation 650/2012 — in force since August 2015 — establishes a single rule: the law of the country where you were habitually resident at the time of your death governs your entire estate.

For an expat who has been living in Alicante for eight years, this means Spanish law applies — to their apartment in Spain, their UK pension, their Dutch brokerage account, and their French life insurance policy.

This is a significant change from the pre-2015 era, when different EU countries applied different conflict-of-law rules, sometimes resulting in multiple legal systems applying simultaneously to the same estate.

Important exceptions:

Denmark is not bound by the Regulation
The UK left the EU in 2020 and is no longer covered
The Regulation covers which law applies — not tax law or family law (matrimonial property regimes are separate)

Your Election of Law: The Most Important Tool Available

Article 22 of the Regulation gives you a powerful option: you can elect the law of your nationality to govern your estate, rather than the law of your country of residence.

As a British national living in Spain, you could elect English law. As a French national, you could elect French law. This choice must be made explicitly in your will — it is not implied by where you bank, where you pay taxes, or where you own property.

Why does this matter? Different national laws treat inheritance very differently:

Forced heirship (legitima): Spanish law requires that certain portions of the estate go to direct descendants and the surviving spouse, regardless of the will. French law has similar rules (réserve héréditaire). English law gives much greater freedom to bequeath assets as you wish.
Surviving partner rights: Under Spanish law, an unmarried partner has no automatic inheritance rights whatsoever. Without a will and an explicit gift, they inherit nothing.
Children from prior relationships: Blended family situations can be significantly simpler or more complex depending on which national law applies.

Consulting a notary or lawyer who specialises in international succession before making this choice is strongly advisable.

What Your Heirs Will Face

When an expat dies, their heirs typically face a process that is more complex than a purely domestic succession. Here is what to expect:

1. Determining What Exists and Where

Your heirs must first identify everything you owned and where it is held. Without a documented inventory — bank accounts in multiple countries, property titles, investment platforms, pension schemes, insurance policies — this process can take months.

2. Obtaining the Death Certificate and Apostille

If you die in Spain, the Spanish death certificate is issued by the Civil Registry (Registro Civil). If your heirs need to use this certificate in another country, it must be apostilled under the Hague Convention and, in most cases, officially translated.

3. The European Certificate of Succession

One of the most useful tools created by Regulation 650/2012 is the European Certificate of Succession (ECS). This document, issued by a notary or court in the country whose law applies, confirms who the heirs are, what they inherit, and who any executor or estate administrator is.

The ECS is recognised in all EU member states (except Denmark) and can replace the national inheritance documents each country would otherwise require. For heirs dealing with assets in multiple EU countries, the ECS is invaluable.

4. Spanish Succession Tax

If the estate includes assets in Spain, Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) must be paid within 6 months of the date of death. Non-resident heirs are now entitled to apply the rates of the autonomous community where the assets are located — a right confirmed by the ECJ in C-127/12 — which can be significantly more favourable than the national scale.

Surcharges for late payment start at 5% (up to 3 months late) and reach 20% + interest (over 12 months late).

5. Parallel Tax Obligations in Other Countries

Your heirs may also owe inheritance or estate tax in your home country or other countries where you held assets. The UK, for instance, imposes Inheritance Tax on the worldwide estates of UK-domiciled individuals — a concept that persists even after years of living abroad. France imposes droits de succession on assets located in France or inherited by French residents.

Double taxation treaties between Spain and some other countries may reduce the combined tax burden, but these treaties are complex and not universal.

The Three Things That Make the Biggest Difference

1. A will in each country where you have significant assets

A will made in your home country is generally recognised in Spain — but it must be apostilled, translated, and assessed by the Spanish notary for validity. This adds time and cost at the worst possible moment. A Spanish notarial will registered with the Registro Central de Últimas Voluntades can be retrieved by your heirs within 15 days of your death.

2. A documented asset inventory

Your heirs cannot deal with assets they do not know exist. A complete list of everything you own — bank accounts with IBANs, brokerage accounts with platform names, property with land registry references, pension schemes with provider details, crypto wallets — is one of the most valuable things you can leave behind.

3. Digital access information

A significant portion of modern assets is digital: online bank accounts, investment platforms, email accounts through which everything else is managed. Without access to these, heirs face months of legal procedures to recover what might have been available in minutes. This is the specific gap that Sucesio addresses: ensuring that access information, account inventories, and personal instructions are transmitted securely to the right people at the right moment.

Frequently Asked Questions

Does EU Regulation 650/2012 apply if I am not an EU citizen? The Regulation applies to estates with a cross-border element within the EU, regardless of the nationality of the deceased. A US or Australian citizen living in Spain is subject to the Regulation. However, the Regulation may direct the court or notary to apply the law of a non-EU country in some circumstances.

What if I have no will? If you die without a will (intestate), the law of your habitual residence determines who inherits and in what proportions. For an expat in Spain without a will, Spanish intestate succession law applies — which may produce results very different from what you would have chosen.

Can my heirs be in different countries? Yes, and this is common for expat families. Heirs in different countries may need to coordinate, but the ECS helps — it is valid across all EU member states. Each heir is still responsible for their own local tax filings related to their inheritance.

What happens to my Spanish property if I have no Spanish will? The property can still be transferred to heirs, but the process is significantly longer. Your heirs will need to prove heirship through a foreign will (apostilled and translated) or through a declaration of heirs (declaración de herederos) before the Spanish notary. Allow 12–24 months for a complex case.

This article is for general informational purposes only and does not constitute legal, tax, or financial advice. Consult a notary or lawyer specialised in international succession for advice specific to your situation.