What is inheritance with an international element?
We refer to a case of international inheritance or inheritance with an international element when, for example, part of the deceased's estate is located in one country (an EU member state, such as a property in Germany or a vessel in Croatia) and the remaining part is in another country (e.g., another property, monetary assets in Slovenia). It can also occur when the testator specifies in the will that the inheritance should be governed by the law of a specific country, such as Austria, based on the testator's citizenship at the time of making the will.
Cases of inheritance with an international element and the legal rules that need to be applied in these cases are highly complex and involve various national legal systems of the countries involved.
Questions arise, such as:
- Which court(s) have jurisdiction to handle the probate proceedings, e.g., German, Austrian, Slovenian, or all of them?
- Which country's law should the court apply (German, Austrian, Slovenian, etc.) if the assets in the estate are located in different EU member states or even third countries, etc.?
EU Regulation on Succession, No. 650/2012, dated July 4, 2012
Cross-border inheritance within the EU is regulated by the EU Regulation on Succession (EU) No. 650/2012, which has significantly facilitated and ensured that:
One single court, applying the law of a single EU member state (even if the assets are located in different countries), handles cross-border inheritance matters.
Citizens can choose the law of the country of which they are citizens at the time of making the will to govern their inheritance.
Judicial decisions and public documents on inheritance issued in one EU country are recognized and enforced in other EU member states without the need for a special recognition procedure, etc.
The regulation does not address the obligation to pay inheritance tax, the existence of marriage or registered partnership, nor the issues of marital property and property of unmarried partners. For these matters, the provisions of private international law or the legal rules of national legislation still need to be applied.
The regulation applies to inheritance cases where the person died on or after August 17, 2015.
Competent Authority and Applicable Law
According to the Regulation, the general authority to decide on the inheritance of all the deceased's assets (within the entire EU) lies with the courts of the EU member state (or other competent authorities, such as notaries in Croatia) in which the deceased had their habitual residence at the time of death.
The court will decide on the entire estate in the probate proceedings, including both movable and immovable property, regardless of where the assets are located (whether in one or multiple EU member states or even third countries). The court will apply its own national law, namely the law of the deceased's habitual residence at the time of death, as the governing law for inheritance.
Choice of Applicable Law for the Entire Estate: Agreement among Heirs on Choice of Court
The testator can choose the law of the country of which they are a citizen to govern the inheritance of their entire estate (within the entire EU).
By agreement among the heirs on the choice of court, the heirs can agree that all inheritance-related matters are exclusively under the jurisdiction of the courts of the EU member state whose law the testator has chosen.
European Certificate of Succession
The regulation introduces the European Certificate of Succession as proof with which heirs (legatees, executors, and estate administrators) establish their status (e.g., as heirs) and assert their rights in other EU member states. This eliminates the need for a separate recognition and enforcement procedure for foreign documents or probate judgments.
The certificate is issued, upon request of the heir or their authorized representative (e.g., attorney), by the authority that issued the probate judgment. In Slovenia, these are the probate and district courts, while in Croatia, for example, municipal courts or notaries act as authorized representatives of the courts.
The European Certificate of Succession is effective in all EU member states, and there is no need for a special recognition procedure for foreign documents.
The certificate also serves as a document allowing the registration of the heir's property rights in the relevant register of each EU member state. For example, the registration of property rights in the land registry in Slovenia can be based on the European Certificate of Succession (and the probate judgment) issued by the German court that conducted the probate proceedings!
In the certificate of succession and the European Certificate of Succession, the property must be appropriately identified, including all the required data, as demanded by the Land Register Act.
While the regulation does not explicitly require the heir to submit a translation of the European Certificate into the Slovenian language to the land registry court, it is advisable to do so to avoid complications in the registration process. However, the courts' positions regarding the submission of translations into the Slovenian language are not uniform.
For more detailed information about inheritance with an international element, please refer to the articles and questions and answers below.
Attorney Jurij Kutnjak from Slovenia, Maribor offers comprehensive legal assistance in inheritance and handling all inheritance law issues: from drafting wills and concluding contracts with inheritance law elements (contract for life interest, contract for lifetime support, handing over contract) to representation in probate proceedings and possible litigation related to the estate or inheritance throughout Slovenia.
To schedule a consultation regarding inheritance and representation in the probate process, call attorney Jurij Kutnjak during business hours at the phone number 00 386/2/25-23-780 or send an email to info@odvetnik-kutnjak.si.
Legal Documents:
e-forms
authorization for representation
will, revocation of will, inheritance statement, renunciation of inheritance, proposal for the issuance of a European certificate of inheritance
Legislation:
- Inheritance Act - ZD, http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO317
- Inheritance of Agricultural Holdings Act - ZDKG, nhttp://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO383
- Financial Operations, Insolvency Proceedings and Compulsory Winding-up Act - ZFPPIPP, http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4735
- Court Fees Act - ZST-1, http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4729
- EU Inheritance Regulation, https://eur-lex.europa.eu/legal-content/SL/TXT/PDF/?uri=CELEX:32012R0650...
- and others ...
Judicial Practice:
- Supreme Court of the Republic of Slovenia, https://www.sodnapraksa.si/