We at the Crivello Law Firm have been dealing with the law of succession for years and often see confusion over what it means international succession. In simple terms, succession is the transfer of the deceased’s assets to the heirs and includes both assets – such as real estate, vehicles and current accounts – and obligations, i.e. the debts encumbering the estate.
We speak of cross-border succession when, at the time of death, the testator has links with several states. This may be a citizenship other than the state of residence, a residence abroad or the possession of assets in different countries. In such cases, the handling of the international estate requires attention to domestic rules and EU instruments.
Today, the main framework for successions between Member States is the EU Regulation 650/2012. Where the regulation does not apply, the Italian rules and law 218/1995, duly updated, remain valid. The practical aim is to reduce conflicts of jurisdiction, cut down time and costs and facilitate the recognition of acts between countries.
In the following sections, we will explore how a national succession differs from a cross-border succession, what prerequisites make it international and what practical tools European law offers for heirs and professionals.
What is an international succession
In our work we often encounter cases in which the inheritance involves elements from different states. The definition of international succession describes precisely these situations, when death opens an estate with connections to multiple states. Understanding the nature of the case is the first step to avoid conflicting rules and procedural delays.
Legal definition and difference between national and cross-border succession
To clarify, the cross-border succession occurs when elements belonging to different countries, such as citizenship, habitual residence or location of assets, are involved. This definition of international succession is based on principles of private international law.
The domestic transfer differs from the cross-border transfer because the former is subject exclusively to domestic law and local authorities. The second requires the intervention of supranational rules, especially in the European Union, where Regulation 650/2012 dictates rules on applicable law and competent authorities.
Prerequisites determining international nature
The requirements of international succession include multiple nationality, habitual residence at the time of death and the location of assets. Each element can move the case out of purely domestic jurisdiction.
The assessment of habitual residence requires a case-by-case analysis. The authorities verify the close and lasting connection of the deceased with a country. This assessment influences the choice of applicable law and territorial jurisdiction.
Background data and practical relevance
The data on cross-border successions show a growing trend, driven by mobility for work, study and family. The incidence of EU successions is evident: many families deal with paperwork in multiple states and documents to be recognised abroad.
The practical relevance of inheritance abroad results in difficulties for heirs: complex communications with foreign authorities, risk of duplicate proceedings and increased burdens. That is why it is important to plan and seek specialist assistance in private international law.
EU rules, applicable law and practical aspects for heirs and professionals
In this section we explain how European rules and national rules interact in handling a succession with foreign elements. We focus on operational rules, choice of law and practical steps for heirs, lawyers and notaries. The content incorporates references to EU Regulation 650/2012 and Italian law.
EU Regulation 650/2012 defines the scope of operation as of 17 August 2015 and indicates the scope of application of EU successions for civil matters of intestate succession. The matters excluded from the regulation concern taxation, trusts, administrative matters and matrimonial property regime.
To determine the applicable law in international successions we refer to Article 21 of the Regulation, which applies the law of the state of the deceased’s habitual residence at the time of death. If a closer connection with another country emerges, that different law may apply. The professio iuris allows the testator to choose a law from among those of which he is a citizen. The authorities competent in the succession may be courts or notaries of the competent country. In case of litigation, the tribunal competent for the succession is usually that of the deceased’s last place of habitual residence. The heirs may agree on different venues if all parties agree.
The role of the notary in international succession includes the drafting of deeds, the verification of foreign documents and tax fulfilments. In Italy, the notary takes care of the notarial filing art. 106 notarial law when foreign public deeds are to be made effective in the national territory.
In documentary terms, the European Certificate of Succession, or European Certificate of Succession, proves the status of heir, legatee or executor. The probate authority issues the certificate and keeps it, issuing certified copies. The advantages of the certificate of succession emerge in the simplification of dealings with banks and foreign administrations.
For a foreign will to be valid in Italy it is often necessary to have a notarial deposit (Art. 106 Notarial Law). A foreign will valid in Italy is recognised if it complies with the forms of the law of the country of drafting and the provisions of the European Regulation on International Succession.
Finally, taxation must be addressed. The Regulation does not regulate the taxation of international successions; the inheritance taxes in Italy remain applicable according to the territoriality principle. The main fulfilment is the inheritance tax declaration that determines the tax and tax credits in case of assets taxed abroad.
Conclusion
An international succession arises when the deceased maintains concrete links with several states: residence, citizenship or foreign assets. The EU Regulation 650/2012 provides a framework for determining the applicable law, identifying the competent authorities and using instruments such as the European Certificate of Succession. However, matters remain regulated at national level, in particular taxation and some substantive issues.
For those dealing with cross-border cases, it is crucial to consult a specialist. Errors in the choice of forum, notarial filing or validation of foreign deeds can cause delays and costs. An experienced lawyer coordinates requests to foreign authorities and ensures compliance with EU and Italian law procedures.
At Studio Legale Crivello, we offer comprehensive assistance for international succession: assessment of applicable law, strategic choice of forum, management of the European Certificate of Succession and coordination with foreign notaries and authorities. We also take care of the filing and verification of foreign deeds under Article 106 of the Notarial Law and tax advice for the declaration of succession in Italy.
If you are dealing with a succession involving several jurisdictions, contact us for a personalised consultation. The Studio Legale Crivello guarantees a practical and rapid approach, with direct assistance in Italy and abroad to resolve complex cross-border practice issues.
