Rights and obligations in relation to succession in another Member State, including tax rules

Every year, a growing number of EU citizens move to another Member State to study, work or start a family. As a result, over half a million families are involved in cross-border inheritances every year.

Succession is the transfer of a deceased person’s estate – rights and obligations – after their death.

Cross-border succession involves a succession bringing together elements from different countries. For example: the deceased person lived in a country other than his country of origin; the heirs of the deceased person live in another country; or the deceased person owns assets in several countries.

Rights include, for example, ownership of a house, a vehicle or a bank account; debts may be an example of obligation.

In order to streamline the planning and management of cross-border successions, the EU adopted the necessary relevant legislation in 2012, namely the Succession Regulation (Regulation (EU) No 650/2012).