Cross-Border Succession: EU Succession Regulation Explained

When a British national dies while living in France, Spain, Italy, or another EU country, which country's succession law applies? Who inherits the estate? Do the forced heirship rules of the country of residence override the deceased's will? These questions — which could hardly be more important — are governed in large part by the EU Succession Regulation (also known as Brussels IV, Regulation (EU) No 650/2012), which took effect on 17 August 2015.

Understanding how Brussels IV works — and crucially, how its position has changed for UK nationals since Brexit — is essential for any British expat with assets or family members in EU member states. This guide explains the regulation, its key provisions, and the planning steps available.

The Problem Before Brussels IV

Before Brussels IV, succession cases involving citizens of one country living in another were governed by a patchwork of national private international law rules that varied significantly between member states. Some countries applied the law of the deceased's nationality; others applied the law of habitual residence; others distinguished between moveable and immoveable assets. The result was inconsistency, conflict between national rules, and considerable legal and administrative complexity for cross-border estates.

Brussels IV aimed to simplify this by establishing a single EU-wide rule for determining which law governs succession cases involving citizens living in an EU country other than their own.

The Core Rule: Habitual Residence

The default position under Brussels IV is that the law of the deceased's habitual residence at the date of death governs the entire succession — both moveable assets (cash, investments, personal property) and immoveable assets (property) — as a single estate.

This represents a significant departure from the previous approach of many member states (including England and Wales, which had applied different rules to moveable and immoveable assets). Under Brussels IV, a British national who dies habitually resident in France will (absent a valid choice of law election — see below) have their entire estate governed by French succession law, including French forced heirship rules (réserve héréditaire).

French forced heirship rules reserve specific proportions of the estate for the deceased's children regardless of what the will says. For a parent with two children, the children are entitled to two-thirds of the estate between them; the surviving spouse or any other legatee is restricted to the remaining one-third. Under the pre-Brussels IV position, French forced heirship typically applied to French property but not to English moveable assets; under Brussels IV, it applies to the entire worldwide estate of a habitual French resident.

The Election Provision: Choosing Your National Law

Brussels IV contains a critically important planning tool: Article 22 allows an individual to elect for the law of their nationality to govern their entire succession. A British national living in Spain can therefore elect for English and Welsh law to apply to their estate rather than Spanish succession law.

The election must be:

• Expressly made (or clearly implied) in a testamentary disposition (will).
• Made in respect of a nationality the individual holds at the time of making the election or at death. Dual nationals may choose between their nationalities.

This election provision has been widely used by British expats in EU countries to avoid the application of forced heirship rules that would otherwise apply under their country of residence's law.

However, the UK left the EU on 31 January 2020, with the Brexit transition period ending on 31 December 2020. The position for UK nationals has changed substantially as a result.

Brexit and Its Impact on Brussels IV

Brussels IV was an EU instrument. The UK opted not to participate when it was introduced and has not adopted it into domestic law. The position post-Brexit is therefore:

For UK Nationals Dying Habitually Resident in an EU Country

Brussels IV continues to apply in the EU member state where the person is habitually resident. The question is whether the EU member state's courts will apply the regulation — and in particular whether the Article 22 election for English law is still valid — given that the UK is no longer an EU member state.

The answer is nuanced. Brussels IV contains a "universal application" rule: even if the chosen law is that of a third state (which the UK now is), the election for that law can still be recognised. However, the specific treatment varies by member state:

• Some member states (including Germany, France, and many others) have indicated they will continue to recognise an election for English law under Article 22, because the regulation's universal application clause covers third-state law.
• Other practical complications arise: if English law is elected but the estate includes assets in France, a French notaire will apply French procedural rules and may interpret the English law rules differently.
• Some aspects of Brussels IV (particularly the certificate of succession) are specifically EU instruments that UK practitioners cannot issue.

For UK Nationals Who Made a Brussels IV Election Before Brexit

Many UK nationals who lived in EU member states before 2021 included an express Brussels IV Article 22 election in their wills. The continuing validity of these elections under the post-Brexit framework has been the subject of professional debate. In general, the elections appear to remain valid under the universal application clause, but this should be confirmed with a specialist cross-border estate planning lawyer in the relevant member state.

The Mandatory Application of Local Law

Even with a valid choice of English law, certain provisions of the local country's law may override the chosen law:

• Overriding mandatory provisions: each member state retains the ability to apply its own mandatory rules (lois de police) regardless of the chosen law. These are typically public policy provisions that cannot be contracted out of.
• Public policy exception: a member state can refuse to apply the chosen law if doing so would be manifestly contrary to its public policy. French courts have in the past applied forced heirship rules as a public policy override, though this is an evolving area.
• Habitual residence of assets: for real property, the lex situs (the law of the place where the property is situated) may apply procedurally even if English law governs the substance.

What This Means in Practice

For a British national living in an EU country in 2026, the practical position is:

1. If you have not made a Brussels IV election in your will, the law of the country where you are habitually resident will apply to your entire worldwide estate. Depending on the country, forced heirship rules may significantly affect how your estate is distributed.

2. If you have made a Brussels IV election in your will, English law will generally govern your succession, subject to the above caveats. This can protect your ability to leave your estate as you choose.

3. Brexit has not eliminated the Article 22 election, but it has introduced uncertainty about how different member states will apply it. Specialist local advice is essential.

4. Property situated in an EU country may still be subject to local procedural rules and taxes regardless of the law governing succession. Inheritance tax (or its local equivalent — impôt sur les successions, Erbschaftsteuer, impuesto sobre sucesiones) is a separate matter from the succession law and will still apply in the country where assets are located.

Forced Heirship: The Key Planning Challenge

Forced heirship rules exist in most civil law countries. They are designed to protect family members — typically children — from being disinherited. The proportions reserved for heirs and the scope of the rules vary significantly:

• France: children collectively receive a reserved share (between half and three-quarters of the estate, depending on the number of children). A 2021 reform gave French nationals and French residents the option to limit the forced heirship claim on French assets for heirs who are resident in a country that recognises freedom of testation — but this provision is complex and its interaction with Brussels IV requires advice.
• Spain: the forced heirship rules (legítima) reserve two-thirds of the estate for children (though one-third can be distributed freely to any child). Rules vary by autonomous community (Catalonia, Basque Country, and others have different provisions).
• Germany: children and surviving spouses have a right to a "compulsory portion" (Pflichtteil) equal to half of their statutory intestate share. This cannot be removed by a will but must be satisfied by a payment.
• Italy: children, the surviving spouse, and (in the absence of children) parents are entitled to reserved shares.

For British nationals in these countries, the Brussels IV Article 22 election for English law is the primary tool to circumvent forced heirship. Its continued effectiveness post-Brexit requires local legal advice in each relevant jurisdiction.

Key Planning Actions for Expats in EU Countries

Update or Create a Will with an Article 22 Election

If you do not have a will, or if your will does not include an Article 22 election for the law of your nationality, you should address this as a matter of priority. A will incorporating the election, drafted by a solicitor experienced in cross-border succession law and reviewed by local counsel in the country of residence, is the foundation of cross-border estate planning.

Consider Separate Wills

Some practitioners recommend separate wills for assets in different countries — a UK will for UK assets and a local will for assets in the country of residence. This can simplify administration, but the wills must be carefully coordinated to avoid one revoking the other or creating inconsistencies. Specialist cross-border advice is needed.

Address Real Property Specifically

Real property in EU member states will typically pass through the local succession process regardless of the governing law election. This may involve local notaires (France, Spain, Italy) and will be subject to local succession taxes. Consider whether property should be held in a company structure (which may change how it passes on death, though with its own tax implications) or in a trust (noting that civil law countries have historically been suspicious of trusts, though recognition has improved).

Review Existing Trust Structures

An offshore trust holding EU-based assets may have been structured pre-Brexit to benefit from Brussels IV protections. Post-Brexit legal advice should confirm whether the structure continues to operate as intended.

Stay Current with Local Law Changes

Succession law is evolving rapidly in many EU countries, partly in response to Brussels IV. France, in particular, has introduced changes to its forced heirship rules in recent years. Annual review with local counsel is advisable for clients with significant EU assets.

How Global Investments Can Help

At Global Investments, we specialise in the financial planning challenges faced by British nationals living across Europe, the Middle East, and Asia. Where succession law issues arise, we work alongside specialist cross-border estate planning lawyers in the relevant EU jurisdictions to ensure our clients' plans are robust.

We can help you to:

• Identify whether a Brussels IV Article 22 election is in your existing will, and whether it is still appropriate post-Brexit.
• Coordinate updated will drafting across UK and EU jurisdictions.
• Structure asset holdings to minimise forced heirship exposure in EU countries.
• Address the succession tax position in each relevant jurisdiction.
• Ensure your estate plan is reviewed whenever you change country of residence.

Cross-border succession is a genuinely complex area of law that sits at the intersection of multiple national legal systems. Errors are difficult and costly to correct after death. Early, specialist advice is the only reliable safeguard. All information in this guide reflects the position as of 2026; rules change and individual circumstances vary. Please seek professional legal and tax advice tailored to your specific situation.