Your Attorney for International Inheritance Law: Kosmidis & Partner Advises You on Inheritance Matters with a Foreign Connection
In an age of globalization and freedom of movement within Europe, more and more people live in a country other than their home country. An inheritance case is considered international as soon as a cross-border element is present – for example because the deceased or the assets have a foreign connection, the deceased held dual nationality, or a couple of different nationalities wishes to draw up a joint will.
Which Law Applies?
Within the EU, the European Succession Regulation (EU) No. 650/2012 has governed the resolution of cross-border inheritance cases since 17 August 2015. In principle, the deceased’s last habitual residence is decisive, or, in the alternative, the law of a state to which there was manifestly a closer connection; the Regulation applies universally, i.e. also to the law of non-member states. In addition, a choice of the law of one’s home country is possible in a formally valid disposition of property upon death. Since certain EU states (Denmark, Ireland) do not apply the Regulation, expert advice should be sought for every cross-border inheritance case.
Practical Questions in Inheritance Cases with a Foreign Connection
Form of the disposition of property upon death: requirements vary by country. Greece has no central register of wills as Germany does; wills are opened before the competent court of first instance or magistrates’ court and registered electronically via solon.gov.gr.
- Inheritance and gift tax: the EU Succession Regulation does not govern tax matters; these are determined by the respective national tax law. In Greece, gifts and parental transfers to close relatives of Category A have been subject to a tax-free allowance of €800,000 since 1 October 2021; for inheritance tax proper, allowances of €150,000 and €400,000 apply.
- Documents required: identity documents, death certificate, the deceased’s personal details, and proof of heirship; the European Certificate of Succession (ECS) considerably facilitates recognition in other EU states.
- Deadlines: in Germany, the disclaimer period is generally six weeks (six months with a foreign connection); in Greece, it is four months (one year if the deceased or the heir had a foreign connection). If the deadline is missed, the inheritance is deemed accepted.
- Double taxation: an agreement between Germany and Greece on the taxation of movable estate assets, dating from 1910 and limited in scope, continues to apply in certain constellations; real estate located in Greece is not covered by it and is taxed there in the ordinary way, though the Greek tax can, under certain conditions, be credited against the German inheritance tax.
FAQ
An inheritance case may have a foreign connection in particular when, for example,
- the deceased (or parts of their family) lived abroad,
- the deceased's habitual residence was abroad,
- assets or real estate are located in another state,
- several nationalities are involved,
- or a will/inheritance contract has an international element.
Whether and how the foreign connection specifically affects the case depends on the individual circumstances. An individual legal review is therefore required.
Since 17 August 2015, the European Succession Regulation (EU) No. 650/2012 has generally applied within the EU. Under it, the applicable inheritance law is generally linked to the deceased's habitual residence at the time of death – unless special conditions apply.
In addition, a choice of law may be possible under certain conditions as part of a will or inheritance contract. The form and validity of the corresponding disposition are governed by the applicable rules and must be carefully examined.
Important: the Regulation concerns civil inheritance law, but does not automatically govern every detail of the administration process in every state. Differences in evidentiary requirements and procedures can therefore arise depending on the country.
Whether a will takes precedence depends on whether it was validly executed. Where there is a foreign connection, it may additionally be necessary to obtain evidence, or to clearly demonstrate the document's validity and its German/foreign context.
The aim is always to establish the line of succession with legal certainty and to make the administration process as smooth as possible.
Which documents are needed in a specific case depends in particular on
- in which countries assets are located,
- whether a will exists,
- and which procedure is required in the respective states.
Typically, however, documents such as the death certificate, details of identity and family relationships, and suitable proof of heirship (depending on the legal system) play a central role.
In an international context, the European Certificate of Succession (ECS) can represent an important simplification where it is needed for recognition or use in other states. (Requirements, scope, and practical handling depend on the individual case.)
Yes. In many situations, heirs must decide within a short period whether to accept or disclaim an inheritance. The deadlines can vary depending on the state and the circumstances.
Since missing a deadline can have significant consequences, the legal review should take place as early as possible.
The European Succession Regulation does not directly govern inheritance or gift tax. Tax questions are generally governed by the national tax law of the states involved and, where applicable, further circumstances (e.g. domicile/residence, location of the assets, personal requirements).
It is therefore advisable to consider tax aspects at an early stage – particularly where assets are located in multiple states.
Seek advice whenever a death has a foreign connection – we have particular experience in Germany-related as well as other EU/international constellations. We support you with the correct application of the law, the provision of evidence, and an orderly administration process.
The law firm KPAG Kosmidis & Partner is available to competently and responsibly assist you with planning your own estate and supports you in administering all inheritance-law formalities in the event of a death.
We support you with the legally secure planning and administration of international inheritance cases – with particular experience in Germany-related matters as well as constellations within the EU and beyond.