European succession refers to an inheritance with connections to more than one country, where the European rules on cross-border succession become relevant.
This may happen, for example, when a person lives permanently in a country other than their country of nationality or birth, or leaves assets abroad.
Since 17 August 2015, Regulation (EU) No 650/2012 has governed the jurisdiction of authorities, the applicable law, the recognition of decisions and the use of the European Certificate of Succession in cross-border succession matters.
In general, the law applicable to the succession is that of the State in which the deceased was habitually resident at the time of death, unless they validly chose the law of their nationality or another exception under the Regulation applies.
The Regulation has not created a single European law of succession, but has introduced common rules for identifying the court with jurisdiction and the law to be applied, also governing certain situations involving non-European States.
Inheritance taxes, and land registry and administrative formalities, remain governed by the applicable national laws.
Who does EU Regulation 650/2012 apply to?
Regulation (EU) No 650/2012 governs the civil-law aspects of cross-border succession and applies, in the participating Member States, to the succession of persons who died on or after 17 August 2015.
Its provisions may be relevant where the deceased lived in a country other than their country of nationality, owned assets abroad, or where the succession has other connections to more than one legal system.
The rules on applicable law may also be relevant where there are connections to countries outside the European Union.
Denmark and Ireland do not participate in the Regulation; the United Kingdom has never participated.
Where a succession has connections to these countries, the authorities of participating States may still apply the Regulation within their respective areas of jurisdiction, while the rules applied by the authorities of the other countries must be assessed separately.
In summary
Regulation (EU) No 650/2012 governs the civil-law aspects of cross-border succession and applies, in the participating Member States, to the succession of persons who died on or after 17 August 2015.
Its rules may also be relevant where there are connections to non-EU States.
Which law applies to the succession?
The general rule, set out in Article 21 of the Regulation, is that the succession is governed by the law of the State in which the deceased was habitually resident at the time of death.
The underlying principle is that the applicable law should be that of the country in which the deceased had chosen to live and established their personal, family or professional interests.
In certain circumstances, other factors may come into play when determining the law applicable to the succession: in exceptional cases, for example where the deceased had moved to the State of habitual residence relatively shortly before their death and all the circumstances indicate that they had manifestly closer connections to another State, the authority dealing with the succession may conclude that the applicable law should be that of the State with which the deceased had manifestly closer connections, rather than that of their State of habitual residence.
Choosing the law of one’s nationality: professio iuris
The deceased may have recorded their choice of the law they wished to govern their succession in a disposition of property upon death, such as a will.
Article 22 of the Regulation allows a person to choose, as the law governing their succession as a whole, the law of the State whose nationality they hold at the time of making the choice or at the time of death.
A person with more than one nationality may choose the law of any of those countries.
The choice must be expressly stated in a disposition of property upon death or be demonstrated by its terms.
This option is known as professio iuris and allows a person to designate the law of their nationality as the law applicable to their succession, within the limits and subject to the conditions laid down by the Regulation.
Non-EU citizens residing in the EU
The succession of a non-EU citizen residing in the European Union is also governed by Regulation (EU) No 650/2012.
Article 22 of the Regulation does not restrict the choice of applicable law to the laws of European Union Member States.
In its judgment in Case C-21/22 of 12 October 2023, the Court of Justice of the European Union clarified that a national of a third State may also, in principle, choose the law of their country of nationality.
For example, a non-EU citizen residing in Italy may decide that their succession should be governed by the law of the country whose nationality they hold.
This option does not necessarily operate in the same way in every situation.
It is necessary to check whether any applicable international conventions may affect the ability to choose the law governing the succession.
This “alternative” choice must also be validly made and assessed in light of the provisions applicable to the succession and the formalities required for assets located in Italy.
Jurisdiction of the authorities
Generally, under Article 4 of the Regulation, the courts of the participating Member State in which the deceased was habitually resident at the time of death have jurisdiction to rule on the succession as a whole.
It is important to distinguish between the law applicable to the succession and the authority with jurisdiction to deal with it.
Choosing the law of a State does not automatically confer jurisdiction on the courts of that State.
Articles 5 et seq. of the Regulation set out specific conditions under which jurisdiction may be conferred on authorities other than those identified on the basis of the deceased’s habitual residence.
Special rules also apply to successions with connections to third States.
The aim is to facilitate the coordinated administration of the succession and as far as possible, avoid parallel proceedings and conflicting decisions concerning the same estate.
European Certificate of Succession
The European Certificate of Succession (ECS) is a standardised document provided for by Regulation 650/2012.
It serves to prove, in other Member States, the status and rights/powers (where relevant) of:
- an heir;
- a legatee;
- an executor of a will;
- an administrator of the estate.
The ECS is recognised in participating Member States without the need for any special recognition procedure.
It is particularly useful for establishing a person’s status as an heir or their inheritance rights in respect of a property, bank account or other asset located in an EU Member State other than the one in which the succession is being administered.
The certificate has evidentiary value under the provisions of the Regulation and may constitute a valid document for recording inherited assets in the relevant registers, subject to the conditions and exclusions laid down by the applicable legislation.
It does not replace all local requirements: the registration of real estate, land registry obligations, inheritance taxes and notarial formalities remain governed by the law of the country in which the asset is located.
The European Certificate of Succession is different from the Italian inheritance tax return (dichiarazione di successione).
The former is intended to establish status, rights and powers in a cross-border succession, while the latter is primarily a tax requirement imposed by Italian legislation where applicable.
In Italy, the European Certificate of Succession is issued by notaries.
Important: its use is optional, and certified copies are normally valid for six months.
How to apply for an ECS
An application for a European Certificate of Succession must be submitted to the competent authority of the Member State in which the succession is being dealt with, in accordance with the Regulation’s jurisdictional criteria.
As a general guide, depending on the circumstances of the succession, it may be useful to gather:
- the deceased’s death certificate;
- the applicant’s identity document;
- the will, if any;
- documents relating to the assets of the estate;
- proof of the deceased’s habitual residence;
- evidence that may help establish the deceased’s habitual residence;
- any declarations of acceptance or waiver of the succession.
The documents actually required will depend on the specific circumstances.
For procedural information, you can also consult the European e-Justice Portal’s section on the European Certificate of Succession.
Waiving an inheritance in european succession matters
Waiving an inheritance is one of the most sensitive aspects of cross-border succession, as the consequences may vary depending on the applicable law and the country in which the formalities are completed.
Article 13 of the Regulation allows, subject to certain conditions, a declaration of acceptance or waiver of the succession to be made before the courts of the Member State in which the heir is habitually resident, even where the succession falls within the jurisdiction of the authorities of another Member State.
This specific jurisdiction concerns the receipt of the declaration and does not automatically extend to other disputes relating to the succession.
In its judgment in Case C-57/24 of 27 March 2025, the Court of Justice of the European Union clarified that the jurisdiction of the court of the heir’s habitual residence under Article 13 does not, solely by virtue of that provision, include the power to rule on an application seeking relief from the consequences of failing to waive the succession within the prescribed time limit.
For such an application, the court with jurisdiction must be identified in accordance with the Regulation’s general rules.
Anyone who needs to accept or waive an international inheritance should promptly check:
- the law applicable to the succession;
- the form required for the declaration;
- the time limits prescribed by the applicable law;
- the authority competent to receive the declaration or rule on any disputes;
- the civil-law and tax consequences of the choice.
European succession and the reserved share
Regulation (EU) 650/2012 does not eliminate the differences between national succession systems.
In Italy, the reserved share protects the spouse, children and, where there are no descendants, ascendants, limiting the freedom to dispose of assets through a will or gifts.
Where Italian law applies to the succession, the protection afforded to forced heirs may also be relevant to assets located abroad.
If, instead, the applicable law is that of a country allowing greater testamentary freedom, protection of the reserved share may differ or be more limited.
It is therefore important to identify the applicable succession law correctly, including to understand the rights to which the deceased’s family members may be entitled.
Successions involving assets outside the EU
The Regulation may confer jurisdiction on the authorities of a Member State even where the estate includes assets located outside the European Union. However, recognition of the decision and of the effects of the European Certificate of Succession in a third country is not automatic: it depends on local law and any applicable international agreements.
Article 12 of the Regulation also provides, in certain circumstances, that the court with jurisdiction may decide not to rule on one or more assets located in a third State where it can be expected that its decision concerning those assets will not be recognised or, where necessary, declared enforceable in that State.
Where the United States, the United Kingdom, Switzerland or other non-EU countries are involved, trusts, foreign wills, tax rules and potential conflicts between legal systems must also be considered.
In these cases, a comparative legal assessment is advisable, as explained in the guide to international succession.
What to do in a European succession matter
To manage a succession involving more than one country properly, it is advisable to carry out several essential checks.
- Establish the deceased’s habitual residence at the time of death, considering their main personal, family and professional connections.
- Identify the applicable law, considering any professio iuris (choice of the law of nationality).
- Check the jurisdiction of the authority responsible for opening or administering the succession, distinguishing this from the applicable law.
- Assess whether a European Certificate of Succession is needed, if it is necessary to prove the status of heir or legatee, or certain powers, in another EU Member State.
- Observe the time limits for acceptance or waiver, checking the required formalities and procedures.
- Check the tax, land registry and administrative requirements in the countries concerned by the succession.
- Consult a lawyer who handles cross-border succession, especially where real estate, bank accounts, companies or family members in more than one State are involved.
These checks help identify the main legal issues and necessary formalities in advance.
When legal assistance is needed
It is advisable to consult a professional where:
- the deceased was resident abroad and owned assets in Italy;
- the heirs live in different States;
- there is a will draw up abroad;
- a European Certificate of Succession needs to be obtained;
- there are assets located in non-EU countries;
- questions arise concerning waiver of the succession, the reserved share or inheritance taxes.
Administering an estate with assets or family members in more than one country may require identifying the applicable law, checking the jurisdiction of the authorities and coordinating the formalities required by the different legal systems.
If you need to open a succession involving assets in Italy, obtain an ECS or establish which law applies to a cross-border inheritance, Boccadutri’s Inheritance Department can assist with assessing and managing international succession matters.
Please do not hesitate to contact us for an initial consultation.
European Succession FAQ
What Is European Succession?
It is a succession with connections to more than one EU Member State, governed by EU Regulation 650/2012 in the circumstances provided for therein. The Regulation establishes common criteria for identifying the applicable law, the jurisdiction of the authorities and the rules on recognition of decisions.
Which Law Applies to a European Succession?
As a rule, the law of the State in which the deceased was habitually resident at the time of death. However, the deceased may choose, through a disposition of property upon death, the law of the State whose nationality they hold at the time of making the choice or at the time of death. Specific exceptions also apply.
Can a Non-EU Citizen Choose the Law of Their Own Country?
Yes, in principle. In its judgment in Case C-21/22, the Court of Justice confirmed that a non-EU citizen residing in a Member State may designate the law of their country of nationality. The specific case will also be assessed in light of any applicable international conventions.
What Is the European Certificate of Succession Used For?
It serves to prove, in other Member States, a person’s status as an heir, legatee, executor of a will or administrator of the estate, and the associated rights or powers. It does not automatically remove local tax, land registry or notarial requirements imposed by the applicable legislation.
Which Court Has Jurisdiction Where an Inheritance Is Waived Late?
According to the judgment in Case C-57/24, the court of the Member State in which the heir is habitually resident does not have jurisdiction, on the basis of Article 13 of the Regulation alone, to rule on an application seeking relief from the consequences of failing to waive the succession within the time limit. Jurisdiction must be assessed under the other applicable provisions.
Does the European Regulation Govern Inheritance Taxes?
No. The Regulation concerns the civil-law aspects of succession; taxes remain governed by national laws.
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