European Inheritance Regulation
Both issues are resolved in the European Regulation 650/2012 of 4 July 2012, which applies to persons deceased after August 2015, and which was created with the aim of facilitating succession when cross-border elements are involved.
Questions of international jurisdiction
The Regulation considers that the closest ties of a citizen are at the place of his habitual residence and states that the competent courts are those of the place of residence of the deceased, although it allows an exception in Article 5 in favour of the courts of the nationality of the deceased, provided that he chose in his will the law applicable to his nationality and the heirs agree.
Universality of succession
The judge dealing with the succession shall have jurisdiction to rule on all the assets owned by the deceased both within and outside the European Union.
Applicable law issues
The Regulation allows the law applicable to the succession to be chosen in the will as long as the law chosen is the national law of the testator.
If the deceased has not made a will or has not chosen the applicable law in the will, the Regulation states in Article 21 that the applicable law is the law of the habitual residence of the deceased, which it considers to be the law most closely connected with the deceased.
The applicable law shall be the law determining the beneficiaries and their shares, the determination of succession rights, the effects of acceptance or renunciation of the inheritance or legacy, the powers of the heirs, the restrictions on the freedom of disposition mortis causa, the obligation to reimburse or compute donations and the partition of the inheritance.
