A cross-border succession arises when an estate is connected to multiple countries: the deceased lived permanently abroad, held a different citizenship, owned a home outside Italy, or left bank accounts and investments in another state. In these situations, the question is not merely who inherits. It is necessary to understand which law governs the entire succession, which authority can handle it, and which documents allow the heirs to assert their rights across borders.
I will explain how the habitual residence criterion works, when it is possible to choose the law of one's nationality, and why this choice does not automatically coincide with the choice of the competent court. We will also see what the European Certificate of Succession can attest and which matters instead remain entrusted to the rules of the country where the assets are located.
When an estate has an international character
Assets in multiple countries are not required for a succession to be international. It may suffice that the deceased person had their life permanently organized in a state different from that of their nationality, or that an inherited asset or banking relationship is located abroad. Italian citizenship alone does not necessarily make the law of the succession Italian.
The European Regulation concerns succession upon death and governs, inter alia, jurisdiction, applicable law, recognition of decisions, and the European Certificate of Succession. However, it does not resolve every patrimonial aspect connected to the death: tax matters, matrimonial property regimes or property regimes between partners, and formal requirements for registration in land registers remain excluded in particular. This is provided for by Article 1 of Regulation (EU) No 650/2012.
The European framework concerns the countries participating in the Regulation. Ireland and Denmark remain outside it; the United Kingdom did not participate and is now a third country. References in this guide to the certificate’s effects in Member States therefore mean participating states. This distinction is summarized in the official EUR-Lex overview.
Separating the estate and the couple's property is essential when there is a surviving spouse. Before calculating the inheritance shares, it may be necessary to establish which assets already belonged to the spouse based on the property regime and which ones actually enter the estate. A home purchased during marriage, for example, does not automatically become entirely subject to succession just because it is registered or located in another country.
The applicable law: habitual residence and choice of nationality
The general rule looks at habitual residence at the time of death. Article 21 of the Regulation identifies the law of the state in which the deceased habitually lived when they died as the law of the succession. Not only the registered address counts: it is necessary to consider where the stable center of personal and family life was concretely located. A recent or purely formal relocation may therefore require a closer examination of the effective connections.
The law thus identified tends to govern the succession as a whole. It affects the identification of heirs and their shares, the acceptance or waiver of the inheritance, liability for estate debts, shares reserved for family members, and division. This unitary criterion avoids, as a rule, that each asset is subjected to a different law simply because it is located in a different state. The practical effects on land registers, however, remain subject to the rules of the place where the register is kept.
The person can choose the law of the state of their nationality. Article 22 allows the designation of the law of the nationality possessed at the time of the choice or at the time of death; whoever has multiple nationalities can choose the law of one of them. The choice must be expressly stated in a disposition of property upon death, normally in a will, or result from the terms of that disposition. It is not possible to freely choose the law of the country where one owns a home, where the heirs live, or where an account is open.
The choice of law does not make any will valid. The will must also comply with the relevant rules regarding its form, admissibility, and substantive validity. For this reason, a clause on the applicable law must be read together with the entire document: a generic phrase regarding the intention to apply "Italian law" may not clarify with sufficient precision whether this is truly a choice referring to the succession as a whole. The criteria and effects of the choice are contained in Regulation (EU) No 650/2012, in particular in Articles 20, 21, 22, and 23.
The law of a non-EU state can also be relevant. The Regulation adopts a principle of universal application: the designated law may be that of a state external to the Union. This does not mean that every European authority or document produces automatic effects in that third country; it means, more precisely, that the authority called upon to handle the succession may have to apply that law to determine who inherits and with what rights.
Applicable law and competent authority are not the same thing
The law governing the inheritance does not always identify the competent court. In general terms, Article 4 attributes jurisdiction over the entire succession to the courts of the member state in which the deceased had their habitual residence at the time of death. Consequently, an Italian person permanently resident in another member state may have chosen Italian law for the succession, but this does not mean every judicial matter must take place in Italy.
The choice of national law may open up a different possibility, but it does not operate alone. If the deceased has chosen the law of a member state, the interested parties may agree to confer exclusive jurisdiction on the courts of that state, within the limits set by Article 5 of the Regulation. This is an agreement distinct from the choice of law and requires a written, dated, and signed form. It is therefore not enough for the heirs to prefer, after the death, the country whose law was indicated in the will.
This distinction changes practical decisions. The applicable law establishes, for example, who is an heir and what share is due to them; the competent authority intervenes when a decision or proceeding is required. Confusing these two levels can lead to filing applications in the wrong place or incorrectly believing that the chosen law cannot be applied because the assets are located elsewhere.
Foreign assets, real estate, and banking relationships
Real estate abroad does not automatically create a separate succession. If the applicable law is determined according to the Regulation, it generally governs the devolution of the estate also with respect to that asset. However, the concrete transfer and registration in land registers follow the requirements of the country where the property is located. Documents, translations, or formalities required by local authorities may therefore be necessary, even when the status of heir has already been ascertained.
The location of the asset and the law of succession perform different functions. The former primarily affects the formalities to be completed to make the transfer of ownership enforceable or to update a register; the latter establishes, as a rule, whether that asset belongs to an heir, a legatee, or multiple persons in co-ownership. The same reasoning applies to current accounts, company shares, and other financial relationships, but the intermediary's contract and procedures may require further checks.
Taxes require a separate analysis. Regulation No 650/2012 does not regulate succession taxation. It cannot therefore be deduced from the law applicable to the inheritance which tax return to present, where to pay a tax, or whether double taxation exists. Civil law succession and tax profiles must be kept distinct from the outset, especially when the deceased, the heirs, and the assets are connected to different countries.
The European Certificate of Succession: what it is for
The European Certificate of Succession serves to prove abroad a status or powers of succession. It can be requested by heirs, legatees, testamentary executors, and administrators of the estate to demonstrate, in another member state, who they are, what rights belong to them, or what powers they can exercise. It is not mandatory and does not necessarily replace national documents that can be used for the same purpose.
The certificate does not resolve a dispute between heirs. The issuing authority can issue it when the elements to be attested are ascertained according to the applicable law; if such elements are subject to dispute, Article 67 provides for the refusal of issuance. The document is therefore useful for making an already defined situation actionable, not for deciding who is right in an ongoing conflict.
In member states, the certificate produces effects without a special proceeding. Article 69 attributes to it evidentiary effect with respect to the attested elements and considers it a suitable title for the registration of estate assets in registers, without prejudice to compliance with local rules on registration. Certified copies normally have a validity limited to six months; upon expiry, it is necessary to request an extension or a new copy, barring a different term exceptionally ordered by the issuing authority.
In Italy, if the Italian authority is competent, the issuance is attributed to the notary. The Ministry of Justice indicates that Law No 161 of 2014 identified the notary as the competent authority for issuing the European Certificate of Succession and recalls that the document concerns successions with international elements opened for deaths from August 17, 2015. You can consult the institutional page on succession certificates of the Ministry of Justice.
Choices to consider before and after death
Before death, the choice of law must be evaluated together with the will. For those who live permanently outside Italy but desire the application of Italian law, an express designation can avoid uncertainties on the criterion to use. However, it is not a formula to be inserted in isolation: it must be consistent with citizenship, property provisions, any matrimonial regime, and the presence of assets in countries with particular registration or succession rules.
After death, the first fact to clarify is effective habitual residence. It matters to establish where the deceased actually lived and if a valid choice of law exists. It is then necessary to distinguish the estate from assets already belonging to the spouse or partner, identify foreign relationships, and verify whether uniform proof of the status of heir is needed. A will, citizenship documents, purchase deeds, and information on assets are useful to the extent that they clarify precisely these points.
A will prior to August 17, 2015 should not be ignored. The Regulation applies to successions of persons who died from that date, but Article 83 contains transitional rules that can recognize validity to a choice of law or a disposition made earlier. One must therefore presume neither full inefficiency nor automatic compliance of an old act: its date, its content, and the personal connections of the deceased can modify the answer.
The most prudent path avoids opposing simplifications. It is incorrect to think that every foreign asset imposes an independent succession, but it is equally incorrect to believe that a single law eliminates all local, tax, and property formalities. When succession involves multiple legal systems, I can help you distinguish the law determining inheritance rights from the formalities necessary to make them effective in the countries concerned.
Frequently asked questions
Can I choose Italian law if I live permanently abroad?
Yes, if you hold Italian citizenship. The Regulation allows you to choose the law of the state of which you have citizenship at the time of choice or death. The designation must expressly result from a disposition of property upon death or its terms. Living abroad therefore does not prevent the choice, but the choice must be formulated in a way consistent with the will.
If I have assets in Italy and abroad, does a different law apply to each asset?
As a rule, no. The law identified according to the Regulation governs the entire succession, including the rights of the heirs and their shares. The country where a property is located nevertheless retains its own rules to register the transfer or update registers. Succession law and real estate publicity formalities therefore remain distinct planes.
Does the choice of Italian law automatically bring the succession before an Italian judge?
No, applicable law and jurisdiction do not automatically coincide. General jurisdiction is linked to the habitual residence of the deceased at the time of death. If the law of a member state has been chosen, interested parties may in some cases agree to attribute jurisdiction to the courts of that state, but an autonomous agreement in the forms provided by the Regulation is required.
Is the European Certificate of Succession mandatory for a foreign bank?
No, its use is not mandatory. It is a tool designed to prove, in another member state, the status of heir, legatee, executor, or administrator of the estate. It may prove useful when the foreign intermediary requires uniform proof, but it does not always replace the formalities or documents that the concrete case and the country concerned make necessary.
Does the European Certificate of Succession also resolve inheritance taxes?
No, it does not regulate taxation. Regulation No 650/2012 expressly excludes tax matters from its scope. The certificate can attest useful succession elements, but it does not determine where tax obligations arise, which returns to present, or how to coordinate any taxes applied by different states.