German inheritance law in the light of the EU Inheritance Regulation

The EU Inheritance Law Regulation has been in force in Germany for inheritance cases since 17.08.2015. Among other things, this regulates which law is to be applied in the event of inheritance. The basic rule is that the inheritance law of the country in which the deceased had their habitual residence is to be applied. However, it is possible to choose the law of the deceased's home country (nationality per will/decree of death). In this case, the testator's home law is applied. Special rules apply in cases where wills appear before the cut-off date.

To illustrate this, some examples of inheritance cases after the cut-off date of 17.08.2015 are given:

1. the testator, a German national, had his habitual residence in Germany and left no will. He owned a vacation property in Spain and in France. He dies in his vacation property in Spain.

• German inheritance law is applied

2. the testator, a Spanish national, had his last habitual residence in Germany and occasionally visited his relatives in Spain. He owned a property in Germany and a bank account in Spain. He leaves no will and dies in Germany.

• German inheritance law is applied

3. the testator, a German national, had his last habitual residence in Spain. He leaves a will from 2016 in which he stipulates a choice of law in favor of German inheritance law. He has assets in Germany and Spain and dies in Spain.

• German inheritance law is applied

4. the deceased, a German national, had his last habitual residence in Spain. He only owned assets in Spain. He leaves a will, which he drew up before a German notary in 2005. He dies in Spain.

• German inheritance law is applied

The term "last habitual residence" has not been clearly defined by the EU Succession Regulation. When determining habitual residence, for example, it does not matter in which country the deceased was officially registered with their place of residence. It is therefore all the more important, especially for persons whose last habitual residence cannot be clearly determined, to determine the application of inheritance law during their lifetime and to draw up a will. This applies in particular to Spanish pensioners, persons with foreign assets, persons in need of care who reside in a Spanish nursing home, entrepreneurs who work internationally, emigrants and international (patchwork) families.