When a life has been builtin more than one country,succession becomes a questionof international law.

An international succession is not resolved simply by applying Spanish law to the assets located in Spain.

First, every relevant international element must be identified.

The question is not only which law exists. It is which law connects to the case.

This is where an apparently simple succession can become enormously complex.

We analyse the rules on:

Where the European framework applies, Regulation (EU) 650/2012 (the Succession Regulation) lays down rules on jurisdiction, applicable law, choice of law and the recognition of certain decisions and documents.

But not every international succession is subject to the same regime.

Where non-EU States are involved, we must also examine the applicable international conventions and the private international law rules of the States connected with the succession. The Hague Conference on Private International Law (HCCH) maintains a number of relevant instruments on succession and international legal cooperation.

The States involved determine the legal framework.

One of the points most easily oversimplified is the residence of the deceased.

Within the European framework, habitual residence is in principle the central criterion for determining jurisdiction and applicable law, but establishing it can be complex for people who have lived between several countries, moved shortly before their death or maintain particularly close ties with another State.

That is why we analyse the reality of the deceased’s life, not merely a formal address.

Nationality may be legally relevant, but it does not necessarily resolve the succession on its own.

In certain situations, moreover, the applicable rules may allow a choice of law linked to the nationality of the deceased. Under the European regime, that choice must be made in the form required by the applicable rules.

This makes succession planning far more decisive:

Some international succession questions can be addressed before the succession exists.

It is not enough to ask: “Is there a will?”

We must also ask:

A poorly coordinated international will can create more uncertainty than it was meant to avoid.

And this is where some of the scenarios requiring the closest attention arise:

This is one of the questions most easily overlooked.

Before determining what an heir receives, it may be necessary to establish what actually belonged to the deceased.

That is why, in certain cases:

The succession cannot be analysed without first understanding the asset.

The deceased may leave:

The succession may then require coordinated action in several jurisdictions.

And not only to determine who inherits. Also to give effect to the transfer of the estate.

The analysis may require recourse to specific international instruments.

The Hague Conference, for example, has conventions on the form of testamentary dispositions and on the international administration of estates.

But the existence of a convention does not automatically mean that it applies.

It is necessary to determine:

International law is not a list of treaties. It is knowing which one actually governs the case.

The succession itself and the taxation of the inheritance are separate questions. But in an international succession they may be closely linked.

The succession law may tell you who inherits. The tax rules may determine the cost of doing so.

That is why, where circumstances require, succession planning must also address the wealth and tax dimensions, without confusing the two.