We at the Studio Legale Crivello know how complex the presence of an estate with foreign elements can make the initial phase for heirs. When the decedent has accounts, real estate or shareholdings in more than one country, it is necessary to consider at an early stage which authorities to contact and which law might govern the case.
Generally, the EU Regulation 650/2012 and rules of international law set clear rules for the management of cross-border successions, but each case has practical variations. That is why it is crucial to know how to launch the succession in a coordinated manner, avoiding duplication of procedures and delays in accessing assets.
The Studio Legale Crivello assists heirs’ families in opening the procedure, collecting the necessary documents and obtaining instruments such as the European Certificate of Succession. Our approach aims to protect assets and limit risks related to inheritance debts or tax obligations in different jurisdictions.
Legal framework and competent authorities for international succession
To navigate a succession with international elements, one needs to be familiar with the EU Regulation 650/2012 and the EU Succession Law. This framework aims to identify a single authority and law for the entire procedure, avoiding fragmentation that slows down access to assets abroad.
EU Regulation 650/2012: principles and scope of application
The EU Regulation 650/2012 has been the basis for inheritances affecting several Member States since 17 August 2015. It establishes the principle of unity of succession and promotes mutual recognition of decisions. Some matters remain excluded, such as tax matters or matrimonial property regimes.
Applicable law: last habitual residence and professio iuris
The applicable law for the succession is generally that of the state of the deceased’s last habitual residence. The rule simplifies the administration of benefits, shares and obligations of heirs according to the lex successionis identified by the regulation.
The testator may exercise the professio iuris and choose the law of his or her country of nationality. The choice of law requires formalities appropriate to both the habitual residence and the chosen law in order to be valid. There is an exception if the closest connection points to another state.
Competent authorities: court or notary and choice of forum
The competent authority for the succession is usually the court or notary in the country of the last habitual residence. In certain cases the heirs can agree on the choice of court in the country of the deceased’s nationality, if the choice of law has been exercised and all parties agree.
When a judgement is needed, judgements rendered in one member state are recognised in the others, unless there is a conflict with public order or violations of the right of defence. For non-member countries such as Denmark and Ireland, attention must be paid to local rules.
European Certificate of Succession: usefulness and issuing procedure
The European Certificate of Succession, known as the CSE, certifies the status of heir, legatee or executor of a will and the relevant powers. It is issued by the competent authority for the succession, which may be a a court or a notary, and makes it easier to exercise rights abroad.
Toobtain the CSE, an application must be submitted to the probate authority. The original remains with the authority and certified copies are issued with limited initial validity; the validity of the CSE can be extended and the document can be amended or withdrawn in case of inaccuracies.
The CSE facilitates practical transactions such as access to bank accounts or real estate transfers between Member States. When evaluating the choice of law and the choice of court we always consider the scope of the European Success Certificate to streamline dealings with banks and foreign authorities.
International succession: practical risks and operational decisions for heirs
In an inheritance case with assets distributed in several states, we at Studio Legale Crivello immediately identify the critical points that require quick decisions. Every choice on the acceptance of inheritance, on the waiver of inheritance or on the benefit of inventory has concrete effects on creditors and the protection of personal assets. Timeliness is crucial to avoid the expiration of deadlines under foreign law or the opening of international seizures against inherited assets.
Accepting, renouncing or accepting with the benefit of inventory: property consequences
Pure acceptance entails the acquisition of the assets but also implies the assumption of all the debts of the estate and the liability of the heir may extend to the personal assets if the applicable law so provides. With the benefit of inventory we limit the heir’s liability to the assets of the estate only, preventing creditors from having recourse to personal assets.
The granting of the inheritance releases from liability for assets but prevents any acquisition of assets. It is essential to check the forms and terms provided for in the state where the assets reside in order not to jeopardise rights or deadlines.
Coordination of procedures in different countries: bank accounts, real estate, participations
International procedures often require parallel openings: declaration of inheritance in Italy for domestic assets and local procedures for foreign accounts or foreign real estate. Foreign banks require official documents to unlock foreign accounts and without the European Certificate of Succession or equivalent documentation access may be denied.
For foreign real estate, transcriptions, notarisations or local formalities, sworn translations and legalisations/Apostilles are needed when required. Corporate holdings often require contacts with foreign depositories or registers and timely handling of procedures to avoid duplication.
Inheritance debts and liability of the heir under the applicable law
The applicable law determines whether and to what extent the heir is liable for the debts of the deceased. Within the EU the lex successionis also regulates liability for debts of the estate, whereas outside the EU the choice of law may follow national law or L. 218/1995.
It is important to map mortgages, unpaid taxes, surety bonds and pending litigation. Without adequate protection, foreign creditors can initiate international seizures against inherited assets or, in cases, against one’s personal assets.
When it is necessary to consult a specialised lawyer
You need to contact an attorney experienced in international successions when there are assets in multiple countries, foreign mortgages, multiple wills or disputes between heirs. A professional, such as those at the Studio Legale Crivello, provides advice on foreign succession, assesses the best path between acceptance, benefit of inventory or waiver, and coordinates the international proceedings.
The Studio Legale Crivello offers support in choosing a forum, obtaining the necessary documentation and preventing international distraints, providing practical assistance in completing the coordination of the succession and protecting assets from unforeseen contingencies.
Operational steps and documentation required to start the file
Opening a succession file with assets in several countries requires an initial inventory of documents. At Studio Legale Crivello, we gather the essential succession documents and check their formal compliance before proceeding with any fulfilment.
Document collection
The certificate of death issued by the authority of the state where the death occurred is the starting point. Originals or certified copies of the certificate of death and the deeds of ownership such as land registry searches, vehicle registration certificates and company titles are needed.
Debt positions must also be checked: mortgages, leases and pending litigation. This information influences the acceptance or renunciation of inheritance and operational strategies.
Application and Use of the European Success Certificate
For assets in EU countries, the application for the CSE (European Certificate of Succession) can simplify many transactions. The CSE proves the status of heir and facilitates access to foreign accounts, sale or transcription of real estate.
We at the Studio Legale Crivello know the procedures for obtaining the European Certificate of Succession and explain to our clients its validity, the use of certified copies and the limitations that may arise in case of inaccuracies or when non-EU countries are involved.
Practice opening procedures in Italy and abroad
The opening of the succession in Italy requires a choice between notary or court, drawing up a notarial deed and submitting the declaration of succession. For the opening of the succession abroad, documents are adapted to local regulations, often with sworn translations and Apostille.
When heirs cannot attend, we suggest the proxy for the succession to a professional. The power of attorney must comply with the forms required by the receiving state in order to be effective.
Fiscal aspects and timing
Inheritance taxes remain governed by national rules: it is crucial to assess each country’s tax regimes to avoid double taxation. The Italian inheritance tax declaration requires documentation on values and debts to calculate the taxable base.
The terms for inheritance vary: deadlines for filing declarations and paying taxes may include penalties and interest in case of delay.
Strategies to reduce duplication and conflicts
To avoid double procedures and minimise conflicts of law on succession we propose a cross-border coordination that assesses the professio iuris, choice of court and the targeted use of CSE. An agreement between heirs, if possible, reduces disputes over the competent court.
At Studio Legale Crivello, we prepare coordinated powers of attorney, translations and legalisations to streamline paperwork. Our approach integrates document management, coordination with foreign firms and tax planning to optimise time and costs.
Conclusion
To sum up, for the proper conclusion of an international succession it is essential to identify the applicable law, the competent authority and to gather the essential documentation at an early stage. The European Certificate of Succession remains a practical tool for exercising heirs’ rights within the EU, while the choice between accepting, relinquishing or accepting with benefit of inventory determines the exposure to debts.
Among the main risks to avoid are acceptance without benefit of inventory, delays in tax returns and lack of coordination between jurisdictions. Errors in the choice of jurisdiction or interpretation of the establishment can block access to foreign accounts and real estate, with significant financial consequences.
For these reasons, we advise heirs to rely on a law firm specialised in international successions such as Studio Legale Crivello: we offer consolidated experience in cross-border successions, expertise in EU law and a network of international correspondents. Our consultancy on foreign succession includes obtaining the CSE, liaising with foreign banks, preparing powers of attorney and tax protection, so as to identify the best strategy and protect assets.
If you need to file a case with assets in several countries, contact the Studio Legale Crivello for a confidential consultation. Together we will assess the most effective way to unblock foreign assets and protect your interests as quickly and safely as possible.
