EU Succession Regulation (Brussels IV): What It Means for Expats in Europe

The Rule That Changed European Succession Planning

Before August 2015, a British person who retired to France faced a complicated patchwork of private international law rules to determine which country's succession law applied to their estate. Different EU member states applied different connecting factors, creating genuine legal uncertainty. The EU Succession Regulation — officially Regulation (EU) No 650/2012, commonly known as Brussels IV — replaced that patchwork with a single, unified rule across all EU member states (except Denmark, which opted out, and Ireland and the UK, which did not participate).

For the millions of EU citizens and third-country nationals living in EU member states, Brussels IV is the most important piece of European succession law enacted in a generation. It determines which country's law governs who inherits your estate, how much they inherit, and in what form. For British nationals resident in Europe post-Brexit, it raises particular questions. This guide explains how it works.

All information reflects the legal position as of 2026.

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What Brussels IV Does and Does Not Do

What it does:

• Establishes a single rule for determining which country's succession law applies to the estate of a person who dies domiciled in an EU member state
• Allows individuals to elect the law of their nationality as the governing law for their succession
• Creates a European Certificate of Succession to simplify the administration of cross-border estates within the EU

What it does not do:

• Harmonise the substantive succession laws of EU member states — each country still has its own rules on forced heirship, inheritance tax, and who can be an executor
• Apply to Denmark (opted out)
• Apply to the UK (never participated, and post-Brexit is irrelevant)
• Determine which country has the right to tax an estate — inheritance tax remains governed by individual domestic law and bilateral tax treaties
• Override mandatory provisions of local law, including certain aspects of marital property regimes

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The Core Rule: Habitual Residence

Under Brussels IV, the default connecting factor is habitual residence at the time of death. The law of the country where you were habitually resident when you died governs your entire succession — worldwide movable property and immovable property within the EU.

This is a significant departure from the English common-law approach, which traditionally uses domicile for movables and situs for immovables. It also differs from the approach taken by some EU member states before Brussels IV.

"Habitual residence" is not defined in the Regulation itself. EU case law has interpreted it as the place that reflects a sufficient degree of stability — the place that is the habitual centre of your interests and life. This is a factual assessment. Length of residence, family connections, employment, social integration, language, and stated intentions all contribute. A British person who has lived in Portugal for ten years, who pays Portuguese income tax, whose children attend Portuguese schools, and who has no current plans to return to the UK would almost certainly be considered habitually resident in Portugal for Brussels IV purposes.

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The Choice-of-Law Election

Brussels IV permits individuals to elect the law of their nationality to govern their succession, rather than their habitual residence. This election must be made expressly or unambiguously in a testamentary disposition (typically a will).

For EU nationals living in another EU state, this is a meaningful option. A German national habitually resident in Spain can elect for German law to govern their succession — avoiding Spanish forced heirship rules if German law is more permissive in their particular circumstances, or vice versa.

For third-country nationals — including British nationals post-Brexit — the position is more complex:

• British nationals habitually resident in an EU member state can make a choice-of-law election in favour of English law under Brussels IV (Article 22). The Regulation expressly permits third-country nationals to elect the law of their nationality.
• Where the elected law is that of a third country (England and Wales, Scotland, Northern Ireland being treated as separate legal systems), the Regulation applies that law subject to the public policy exception (Article 35) — which may bite in jurisdictions with strong forced heirship rules.
• After the election is made, English (or Scots, or Northern Irish) law governs the succession — including which courts have jurisdiction and what formal requirements apply.

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Practical Scenarios

Scenario 1: British Retiree in France, No Election Made

Elizabeth, a British national domiciled in England for most of her life, retired to the Dordogne fifteen years ago. She has two adult children and a modest estate in France and the UK. She dies in 2026 without a Brussels IV election in her will.

Brussels IV designates French law as the governing law — her habitual residence at death was France. French forced heirship (réserve héréditaire) applies: her children together are entitled to two-thirds of the French estate (since she has two children) and possibly the English movables too. Her French estate cannot be freely redirected by will within those limits.

Had she included a nationality election, English law would have governed — and English law has no forced heirship rules, giving her full testamentary freedom.

Scenario 2: German National in Spain, Elects German Law

Klaus, a German national, has lived in Madrid for eight years. He has three adult children and a holiday home in Germany. He makes a valid Brussels IV election for German law.

Under German law, forced heirship (Pflichtteil) gives each child a monetary claim equal to half their intestate share if excluded — but this is a money claim, not a share in specific assets. Spanish law is avoided. The election must be made in Klaus's will.

Scenario 3: Dutch National in Italy, No Election

Marta, a Dutch national, has been habitually resident in Tuscany for twenty years. She has one child and a significant Italian property portfolio. She dies without a nationality election.

Italian succession law applies. Italy's forced heirship (riserva) system entitles her only child to at least half the estate. Her testamentary freedom is limited accordingly.

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The European Certificate of Succession

Brussels IV introduced the European Certificate of Succession (ECS), which can be issued by the courts or other competent authorities of the member state handling the administration of the estate. The ECS confirms who the heirs, legatees, and executors are, and their rights and powers.

The ECS is recognised in all participating EU member states without any special procedure. Banks, land registries, and other institutions must accept it as proof of entitlement. For internationally mobile families with assets in several EU states, the ECS can significantly reduce the administrative burden of estate administration — replacing the need for separate grants of representation in each country.

The ECS is not valid in Denmark, the UK, or non-EU countries.

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What About the UK Post-Brexit?

The UK never participated in Brussels IV and Brexit has not changed that. English, Scottish, and Northern Irish courts continue to apply their own private international law rules to determine which succession law governs.

For British nationals living in EU member states, however, Brussels IV absolutely applies — it is the law of the EU member state where they are habitually resident, not a UK law. The EU courts and authorities will apply it to determine succession.

The practical implication is:

• British expats in the EU need to consider making a Brussels IV nationality election in their will if they want English law to govern their succession.
• Without an election, the local EU member state's succession law will apply — which may mean forced heirship rules that restrict testamentary freedom.
• British nationals with UK assets retain separate UK succession planning obligations (UK law, UK domicile, UK IHT).

Post-Brexit, the process for obtaining UK probate and having it recognised in EU member states has become more complicated. There is no automatic recognition framework. Each member state has its own national rules for recognising third-country grants of representation.

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Common Misconceptions

"I have a UK will so my estate is fine." Your UK will may be formally valid and effective for UK assets. But Brussels IV determines that French, Spanish, Italian, or other EU law governs your EU estate. Your UK will may not comply with local requirements, may conflict with forced heirship rules, and may not be accepted by local authorities without a separate recognition procedure.

"Brussels IV resolves all cross-border estate administration problems." No. It standardises the choice-of-law question but leaves substantive succession law, inheritance tax, and recognition of foreign grants entirely to national law.

"Electing my nationality is always better." Not necessarily. Depending on your circumstances, local law may offer better treatment — for example, Spanish succession law for residents in some autonomous communities has significant tax advantages. Always model both outcomes before making an election.

"Brussels IV means my estate won't face forced heirship." No. Even if you elect English law, the public policy exception in Article 35 may apply in some member states, and certain mandatory provisions of local law can override a foreign governing law. Specialist legal advice is essential.

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Planning Steps for British and International Expats in Europe

1. Check your habitual residence — where would a court conclude you are habitually resident? Has this changed recently?

2. Consider a Brussels IV nationality election — include explicit wording in your will electing the law of your nationality. If you hold dual nationality, consider which nationality's law is more favourable.

3. Coordinate UK and EU wills — ensure they work together, addressing which assets each covers and avoiding unintentional revocation.

4. Review forced heirship exposure — even with a nationality election, some forced heirship rules may bite. Consider trust structures or life insurance to manage this.

5. Obtain a European Certificate of Succession — plan in advance which authority will issue this and ensure your executors understand the process.

6. Seek local legal advice — a UK solicitor cannot advise you on French, Spanish, or Italian succession law. Instruct local notaires or lawyers in every country where you hold significant assets.

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How Global Investments Can Help

Global Investments advises internationally mobile clients on the interplay between Brussels IV, local succession laws, and UK estate planning. We help you understand your habitual residence position, evaluate the case for a nationality election, and coordinate your wills across all relevant jurisdictions.

Our advisers work alongside specialist lawyers in France, Spain, Portugal, Italy, Greece, Cyprus, and elsewhere to ensure your succession plan is coherent, legally robust, and tax-efficient.

Contact us for a confidential estate planning review.

This guide is for general information only and does not constitute legal or tax advice. EU legislation, national laws, and their interaction are complex and change over time. Always seek qualified legal advice in each relevant jurisdiction. As of 2026.