Everyone has to deal with the law of succession at some point. The law of succession plays a major role both in settling one’s own estate and in the event of the death of a loved one. Our specialists can advise and assist you in both scenarios related to the inheritance law.
As lawyers and notaries specializing in international inheritance law and cross-border inheritance and succession, we regularly support international and foreign clients in solving cases where different national inheritance laws and tax regulations must be taken into account:
For all these cases and other cross-border succession matters, these are the most important aspects on which we place particular emphasis in our legal advice.
The European Succession Regulation governs which national law of succession is applicable to cross-border succession matters within the EU. It provides clarity, particularly when the testator or the heirs live in different countries.
Testators can choose the law of their home country in their will, even if they live in another country. This gives them the opportunity to arrange their succession clearly and according to their wishes.
If there is no will, the applicable law of succession is usually determined by the testator’s habitual residence at the time of their death. This can lead to complex situations if the residence or assets are cross-border.
Wills drawn up abroad may also be valid in Germany or other countries under certain conditions. What is crucial is that they meet the formal and substantive requirements of the respective country.
The right to a compulsory portion remains in force even in cross-border inheritance cases. This protects close relatives, even if the testator lived in another country or left assets there. However, differences between national forced heirship rules can pose legal challenges.
If there are several wills in different countries, it is necessary to clarify whether these are compatible with each other or whether they cancel each other out. Careful examination and harmonization of the wills is crucial to avoid conflicts and ambiguities.
If there is a will, the estate is settled according to the testator’s wishes as set out in the will. In international succession cases, it is important to ensure that the will is legally valid in the countries concerned and that the heirs can assert their claims smoothly. Certified translations and the recognition of foreign documents play an important role here.
If there is no will, the estate is settled in accordance with the legal succession rules of the country in which the deceased had their habitual residence. Legal succession determines who is entitled to inherit and in what order. In cross-border cases, this can lead to complex legal issues, especially if assets are abroad.
To settle an estate, either a national certificate of inheritance or a European certificate of succession may be required. The European certificate of succession facilitates the recognition of succession in other EU member states and ensures a smooth settlement in cross-border cases. Choosing the right document depends on the situation and the countries involved.
Double Taxation Agreements (DTA) govern how inheritance tax is treated in cross-border cases to avoid double taxation of the estate. These agreements define which country has the right to tax and often provide tax credit mechanisms. They are particularly important when assets are located in different countries.
Each country has its own inheritance tax rules, including tax classes, allowances and tax rates. These differences can have a significant impact on the tax burden of heirs, especially in international cases involving multiple countries.
The connection between civil law inheritance and inheritance tax law is often complex in international cases. Differences between the legal systems can result in heirs having to bear unexpectedly high tax burdens. Careful coordination of these two areas of succession law is crucial to avoid any conflicts.
