When a person dies leaving assets in several countries, or heirs living abroad, the law governing the succession is identified under EU Regulation No. 650/2012, which applies to successions opened on or after August 17, 2015. As a rule, the law of the State where the deceased had their habitual residence at the time of death applies, unless they chose the law of their own nationality.
In 30 seconds
EU Regulation 650/2012 identifies a single law for the whole succession, normally that of habitual residence, unless the law of nationality has been chosen. The European Certificate of Succession simplifies the management of assets abroad. Each situation must be assessed on the documents.
Legal and case-law references
Which law applies to the succession?
The Regulation adopts the principle of the unity of the succession: a single law governs the entire estate, including real estate located in other States (Art. 21). That law decides who the heirs are, their shares, the rights of forced heirs, and acceptance and renunciation.
Habitual residence does not necessarily coincide with registration in the population register. The overall circumstances of the last years of life are assessed: duration and regularity of presence, family and social ties, and centre of interests. In exceptional cases, if the deceased had a manifestly closer connection with another State, the law of that State applies.
Can the applicable law be chosen?
Yes. With the professio iuris (Art. 22) a person may choose, in the will, the law of the State of which they are a national. The Court of Justice (judgment of October 12, 2023, Case C-21/22) clarified that the choice is open to anyone, including a national of a non-EU State; however, bilateral agreements previously concluded between a Member State and a third country may prevail.
Choosing a foreign law does not automatically remove the protections for children: it depends on what that law provides.
Do you have a similar case? You can submit your documents to the Firm for an assessment.
Request a consultationWhich court has jurisdiction?
As a general rule, the courts of the State of the deceased’s habitual residence decide. If the deceased resided outside the Union, the courts of a Member State may have subsidiary jurisdiction when estate assets are located in their territory. The Court of Justice (judgment of November 7, 2024, Case C-291/23) specified that the presence of the assets must be verified at the time of death.
What is the European Certificate of Succession?
The European Certificate of Succession (Arts. 62 et seq.) is a uniform document proving the status of heir, legatee or executor of the will and the related powers. It takes effect in all Member States without further formalities and makes it possible, for example, to unblock accounts or register real estate abroad. In Italy it is issued by a notary. It is valid for six months, extendable.
What about taxes?
The Regulation does not concern taxes. In Italy, if the deceased was a resident, inheritance tax also applies to foreign assets; if not, only to assets located in Italy. Double taxation may arise, to be checked case by case. The domestic rules have been reorganised in the Consolidated Act on indirect taxes (Testo unico dei tributi indiretti, Legislative Decree No. 123/2025), applicable from January 1, 2027 after the postponement provided by Decree-Law No. 200/2025.
What to do in practice
- reconstruct the deceased’s habitual residence with documents;
- check whether there is a will containing a choice of law;
- map assets and accounts in the various countries;
- consider applying for the European Certificate of Succession.
Frequently asked questions
QWhich law applies to the succession?
AThe Regulation adopts the principle of the unity of the succession: a single law governs the entire estate, including real estate located in other States (Art. 21). That law decides who the heirs are, their shares, the rights of forced heirs, and acceptance and renunciation.
QCan the applicable law be chosen?
AYes. With the professio iuris (Art. 22) a person may choose, in the will, the law of the State of which they are a national.
QWhich court has jurisdiction?
AAs a general rule, the courts of the State of the deceased’s habitual residence decide. If the deceased resided outside the Union, the courts of a Member State may have subsidiary jurisdiction when estate assets are located in their territory.
QWhat is the European Certificate of Succession?
AThe European Certificate of Succession (Arts. 62 et seq.) is a uniform document proving the status of heir, legatee or executor of the will and the related powers. It takes effect in all Member States without further formalities and makes it possible, for example, to unblock accounts or register real estate abroad.
Related guides
Division of the estate: the complete guide →All guides: Inheritance and gifts →
In summary
EU Regulation 650/2012 identifies a single law for the whole succession, normally that of habitual residence, unless the law of nationality has been chosen. The European Certificate of Succession simplifies the management of assets abroad. Each situation must be assessed on the documents.
Do you have a similar issue?
Each situation must be assessed on the documents of the specific case. You can contact the Firm from anywhere in Italy, even without coming to the office: the consultation takes place remotely, with documents sent online, by phone, on WhatsApp or by video call from your computer. Offices in Naples, Rome and Bari.
Official sources
- EUR-Lex – Regulation (EU) No. 650/2012 (summary)
- Aldricus (Italian Ministry of Justice) – The choice of the law applicable to the succession (CJEU C-21/22)
- Aldricus – Clarifications on subsidiary jurisdiction
- Italian Revenue Agency – Inheritance tax return
- Italian Revenue Agency – Successions: legislation and practice
- Ministry of Justice – Civil mediation
- Normattiva – the portal of the law in force
- Supreme Court of Cassation
- Official Gazette
Informational content updated on September 26, 2026. It does not constitute legal advice.
Main page on the subject: Inheritance and gifts in Naples: all the guides and how to contact the firm →
The route that usually works best
The possible routes
- Let the law of the State of the deceased’s habitual residence apply.
- Choose in the will the law of the State of which you are a national.
- Apply for the European Certificate of Succession to manage assets and accounts abroad.
Which usually works best and why
It depends on the case. As a rule a single law governs the whole succession, normally that of habitual residence. The choice of the national law is made in the will, but it does not automatically remove the protections for children: it depends on what that law provides. The European Certificate of Succession serves to prove the status of heir in the other Member States.
What to do right away
- Reconstruct the deceased’s habitual residence with documents.
- Check whether there is a will containing a choice of law.
- List assets and accounts in the various countries and consider applying for the certificate.
Each situation must be assessed on the documents of the specific case: this indication is not a promise of outcome.
How Attorney Fiorentino can assist you
- Habitual residence does not necessarily coincide with registration in the population register: the duration of presence, family and social ties, and the centre of interests count.
- The Regulation does not concern taxes: double taxation may arise and must be checked case by case.
- In Italy the European Certificate of Succession is issued by a notary and is valid for six months, extendable.
The Firm also offers remote consultations, with documents sent online, and gives you a written quote before the engagement. I see clients by appointment in Naples, Rome and Bari.
Read also
- Gifts to children and collation: how what a child has already received is taken into account
- Division of the estate before a notary: how it works, how much it costs and which taxes are paid
- Tacit acceptance of the inheritance: which behaviours amount to it and which do not
Translated from the Italian original; updated on October 18, 2026.
(Read also): Legal guides from Studio Legale Fiorentino · Assets abroad in a succession: what to check · Division of an estate with a missing heir or one living abroad: how to proceed