EU Succession Regulation

Reg. (EU) 650/2012

A regulation that designates, for successions opened since 17 August 2015, the civil law governing the whole succession: that of the deceased’s habitual residence, unless they chose the law of their nationality. It does not govern taxation, which remains a matter for each State and the tax treaties.

Please note.This definition is deliberately simplified. It does not constitute legal or tax advice. The exact conditions, thresholds, rates and periods depend on your situation and on the regulations in force.