When a person owns assets, properties, bank accounts or investments in more than one country, or lives permanently abroad, their succession after death can become far more complex than a standard domestic inheritance.
In these cases, it is necessary to establish which law governs the entire succession, which authority has jurisdiction, whether the heirs must open procedures in more than one State and where any taxes must be paid.
Regulation (EU) No. 650/2012 introduced common rules for most European countries, but taxation continues to depend on national laws, which have undergone important changes in recent years.
At present, the issue is not only choosing the applicable law, but coordinating succession, taxation, previous gifts, properties in several countries and the documents needed to release the estate.
In this guide, updated to 2026, we analyse the main rules on European and international successions, the most relevant updates and the aspects to assess when an estate involves more than one legal system.
When is a succession international?
A succession is considered international, or cross-border, when it has connecting factors with the legal systems of more than one country.
This happens if the deceased owned assets abroad, was habitually resident in a State other than their country of origin, or if the heirs are located in different countries.
When international elements arise
A succession mainly takes on an international nature when at least one of the following conditions occurs:
- Foreign residence: the deceased was a citizen of one country but lived and was permanently resident in another State at the time of death.
- Assets spread across several countries: the inherited assets, such as properties, bank accounts, investments or cars, are located in one or more States other than the deceased’s State of residence.
- Location of the heirs: the persons called to inherit reside in countries other than the one in which the succession was opened or where the assets are located.
- Foreign will: the last will and testament was drawn up abroad, according to foreign legal forms, or expressly refers to the law of another State.
The main rule: habitual residence
Within the European Union, the matter is governed by EU Regulation No. 650/2012.
The fundamental principle establishes the following:
- The law applicable to the entire succession is the law of the State in which the deceased had their habitual residence at the time of death.
- Habitual residence is assessed on a case-by-case basis, identifying the place where the person had established the centre of their vital, family and social interests.
The exception: professio iuris
A citizen may plan their succession in advance. Through a will, a person may choose the law of their State of nationality, opting for their national law instead of the law of the country of residence.
This option makes it possible to avoid a succession being governed by unwanted foreign rules.
An Italian citizen resident abroad may choose, through a will, that Italian law should continue to apply to their succession.
Which law applies to an international succession?
Regulation (EU) No. 650/2012 is the European legislation governing international and cross-border successions, applicable to all successions opened from 17 August 2015 onwards.
Also known as Brussels IV, the Regulation continues to determine the management of the estate of citizens with residence abroad or assets located in several countries.
The Regulation harmonises private international law rules among Member States to:
- Determine which judicial authority has jurisdiction to rule on the succession.
- Identify the national law applicable to the entire inheritance.
- Ensure the recognition and enforcement of decisions and notarial deeds abroad.
- Establish the European Certificate of Succession (ECS), a standardised document issued by the competent authority, in Italy the notary, which allows heirs, legatees and executors to prove their status and rights in any other Member State without resorting to lengthy legalisation procedures.
It is on the basis of the Regulation that it was established that, in matters of international succession, account must be taken of:
- Habitual residence
- Professio iuris
In matters of international taxation, Brussels IV follows national laws.
The choice of applicable law, professio iuris, the European Certificate of Succession and the criteria of habitual residence remain central, but the tax effects and the safeguards for forced heirs vary significantly between Member States.
From a tax perspective, in fact, the rules remain national, with a growing European debate pushing for greater harmonisation.
The European Certificate of Succession
The European Certificate of Succession (ECS) is a standardised document valid throughout the European Union that officially certifies the status of heir, legatee, executor or administrator of the estate.
It has the value of legal evidence and allows rights to be asserted abroad without recognition procedures.
What the ECS is
Introduced by EU Regulation No. 650/2012, it is a uniform document that makes it possible to prove one’s succession status without having to resort to complex translations or legalisation procedures, as it does not require an Apostille, in Member States.
When the ECS is needed
It is needed exclusively in cross-border successions.
It becomes essential when the deceased owned assets, such as properties, bank accounts or investments, in another EU State, or when the heirs reside in a country other than the one in which the succession was opened.
When the ECS is not needed
It is not needed for successions that are completed entirely within a single State.
Furthermore, it does not replace national tax obligations, such as the declaration of succession, and does not in itself constitute an enforceable title.
Who issues the ECS
In Italy, the European Certificate of Succession may be issued exclusively by notaries.
It is possible to contact a trusted professional to request it, submitting the documentation relating to the estate and the heirs.
The document has limited validity, as certified copies usually last 6 months and may be extended, and it involves a registration cost.
How useful the ECS is
The European Certificate of Succession is an extremely useful tool because it speeds up procedures with foreign banks, bodies and land registries, which would otherwise require national documents that are often not immediately understandable or accepted abroad.
International successions and taxes: what changes
In 2026, the management of successions with international elements remains complex precisely because EU Regulation 650/2012 governs only the civil law aspects, such as who the heirs are and forced heirship shares, and not taxes, which remain within the competence of the individual States.
Each State taxes assets according to its own territorial criteria or according to the residence of the deceased or heir.
The risk of double taxation
If there are assets in different countries, the risk of paying taxes twice is real, since there are no multilateral international treaties on succession.
Italy usually avoids double taxation by granting a tax credit for taxes paid abroad, but the rules vary from country to country.
If the deceased was resident in Italy at the time of death, the tax will apply to the entire worldwide estate, including properties and accounts abroad.
For example, if they owned properties in France, Italy will tax the worldwide estate, while France will tax the property on a territorial basis.
If the deceased resided abroad, the tax will apply only to assets located in Italian territory.
Tax updates in Italy, 2026 Reform
Important national changes have entered into force for estates involving Italy.
The main reforms introduced by the new Consolidated Law on Succession include:
- End of aggregation: gifts and inheritances received during life are no longer added together.
- Double allowance: Italy currently stands out as an extremely advantageous regime, with an allowance of 1 million euros per heir and a 4% rate for the spouse and relatives in the direct line.
- Self-assessment: taxes are no longer calculated by the Agency, but must be self-assessed and paid by the taxpayer, through the declaration of succession, within 90 days from filing the case.
Attention. The law applicable to the succession and the taxation of the succession may be completely different.
Gifts and international successions
The recent reforms, Legislative Decree 139/2024, introduced a “double allowance” for relatives in the direct line, abolished succession aggregation and protected gifted real estate from future inheritance claims.
The current framework and the checks to be carried out develop in two main directions:
- Tax and fiscal aspects
- Double allowance: gifts made during life and the inheritance are no longer added together for the purpose of calculating tax.
For example, for spouses and children, the 1 million euro allowance applies to gifts made during life, and a further 1 million euros applies to inherited assets.
- Self-assessment: the principle of tax self-assessment has been introduced, similar to what happens with income tax returns.
- Trusts: inheritance and gift tax has also been clearly extended to transfers deriving from trusts.
- Civil law aspects, international successions
- Protection of the forced heirship share: if you have made gifts in the past, these could infringe the reserved shares allocated to heirs.
The reform affects the protection of forced heirs and the circulation of properties deriving from gifts, strengthening the security of transfers: if a forced heir challenges the gift, the property can no longer be taken away from the third-party purchaser, transforming the heir’s right into a simple monetary claim.
- International dimension: if the estate is located abroad, or if the donor or donee resides outside Italy, European Succession Regulation No. 650/2012 applies. This governs the applicable law, generally the law of the deceased’s habitual residence, and double taxation must be assessed on the basis of international treaties.
The most frequent issues in international successions
| Situation | Possible consequences |
| Assets in several States | multiple procedures |
| Will not updated | conflicts between heirs |
| Doubtful tax residence | disputes |
| Gifted properties | additional checks |
| No choice of law | application of a law other than the desired one |
How to prepare an international succession today
Preparing an international succession today requires determining the applicable law, generally the law of the deceased’s habitual residence, and identifying the competent court through EU Regulation No. 650/2012.
It is also essential to file the declaration of succession in Italy, including all foreign assets, and, where necessary, to request the European Certificate of Succession in order to release the inheritance in the other Member States.
It is necessary to establish precisely where the deceased had the main centre of their interests, such as work, personal ties and social life, at the time of death.
This information determines the competent judicial authority and the law applicable to the entire estate, subject to exceptions. Residence may be challenged in the event of frequent movements between different countries.
Practical checklist for heirs, testators and expats
This organised checklist guides you through the key steps and documents for managing or preparing a cross-border inheritance case.
- Initial document collection phase
- Death certificate: on plain paper, and with sworn translation and Apostille if the event occurred abroad.
- Identity documents and Italian tax code: for the deceased and all heirs or legatees.
- Certificate of habitual residence: to determine jurisdiction.
- Historical family status certificate: to reconstruct the line of heirs.
- Estate and will phase
- Search for the will: check whether wills exist, whether holographic or public, and request any express choice of the applicable law.
If the deceased resided in a non-EU country, assess whether an international will was drawn up.
- Property survey: title deeds and cadastral searches, if there are properties in Italy, and cadastral extracts or purchase deeds for properties located in other States.
- Banking and financial relationships: certificates and balances at the time of death for all current accounts, securities portfolios and company shareholdings, both domestic and foreign.
- Legal and Administrative phase
- Affidavit: self-declaration in lieu of an affidavit to certify the identity and status of the heirs, often required by banks.
- European Certificate of Succession (ECS): if the assets are located in Member States of the European Union, this should be requested from a notary. It is the official document that proves your status as heir and executor throughout Europe.
- Acceptance or renunciation: a decision must be made as to whether to accept the inheritance, including with the benefit of inventory, which is useful in the case of foreign debts, or whether to renounce it.
- Tax phase
- Declaration of succession: if you are resident in Italy, all inherited assets must be declared, including foreign assets. This declaration must be filed with the Italian Revenue Agency within 12 months from the date on which the succession is opened.
- Inheritance taxes: calculation and self-assessment of taxes based on the degree of kinship and the overall value of the assets.
The EU system on European succession takes account of the deceased’s situation and wishes, but in recent years case law and legal planning have become crucial in order to avoid surprises, especially with non-EU testators and transnational estates.
If a succession involves assets, heirs or documents in more than one country, it is advisable to assess in advance the applicable law, tax obligations and requirements in the different legal systems.
Boccadutri International Law Firm assists heirs, testators and families with cross-border estates in the management of European and international successions.
If you need further information on this topic, do not hesitate to contact the lawyers of the Succession Department.
FAQ European and International Succession
Can I choose Italian law even if I live abroad?
Yes. An Italian citizen resident abroad may choose for Italian law to apply to their succession, provided that the choice is clearly expressed, normally through a will or an equivalent succession declaration.
In the absence of an express choice, as a general rule the law of the State in which the deceased had their habitual residence at the time of death applies. Choosing Italian law may therefore be particularly useful for those who live permanently outside Italy but wish to maintain a succession framework consistent with Italian law.
Is the European Certificate of Succession valid in the United States?
No, the European Certificate of Succession is a tool provided for by EU Regulation No. 650/2012 and is mainly used to prove the status of heir, legatee, executor or administrator of the estate in the States of the European Union that apply the Regulation.
In the United States, it does not automatically produce the same effects as it does in EU countries. It may be useful as a supporting document, but in order to release assets, bank accounts or properties located in the USA, it may be necessary to follow local procedures, such as probate or other requirements provided for by the competent US State.
Where is inheritance tax paid?
Inheritance tax is not governed by EU Regulation No. 650/2012. The Regulation establishes which law governs the succession, but it does not determine where taxes are paid. Taxation remains a matter for the individual States.
For this reason, in an international succession several criteria may be relevant: the tax residence of the deceased, the residence of the heirs, the place where the assets are located and the possible existence of double taxation treaties. For example, a property located in Italy may generate tax obligations in Italy even if the deceased lived abroad.
If I have properties in two countries, do I have to carry out two succession procedures?
Not necessarily from the perspective of the applicable law, but often yes from a practical and documentary perspective. EU Regulation No. 650/2012 tends to identify a single law applicable to the entire succession, including movable and immovable assets, even if they are in different countries.
However, if the estate includes properties, accounts or investments in several States, local requirements may be necessary in each country: registrations, transfers, tax declarations, translations, Apostilles or procedures before foreign authorities. For this reason, a succession may be unitary from a legal perspective but require operational activities in several jurisdictions.
Does the Italian forced heirship share also apply to those who live abroad?
It depends on the law applicable to the succession. If Italian law applies to the succession, the forced heirship share continues to protect certain family members, such as the spouse, children and, in some cases, ascendants, even if the deceased lived abroad or part of the estate is located outside Italy.
If, on the other hand, the law of another State applies, the rules may be different. Some legal systems recognise strong protection for family members, while others allow greater testamentary freedom. For this reason, in international successions, it is important to check in advance whether it is advisable to make a professio iuris, namely to expressly choose the national law applicable to the succession.
Is a notary or a lawyer needed?
It depends on the stage and complexity of the succession. A notary is often involved for wills, declarations, succession deeds, property transfers and the issuing of the European Certificate of Succession when the succession concerns assets or rights to be asserted within the EU.
A lawyer becomes particularly important when the succession involves several countries, heirs resident abroad, possible family conflicts, disputes over forced heirship, properties outside Italy, trusts, companies, significant estates or procedures in non-EU States. In more complex international successions, the notary, lawyer and tax adviser often work in a coordinated manner.
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This article is for informational purposes only and does not constitute legal, tax or regulatory advice. The information does not take into account the specific circumstances of individual cases and is not a substitute for the advice of a qualified professional. Before making any decision, we recommend requesting a personalized consultation.
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