Brussels IV: How to Choose Which Country's Law Governs Your Estate

If you are a UK national living in an EU country, there is a piece of European law that could save your family enormous complexity — and most expats have never heard of it.

It is called the EU Succession Regulation, or Brussels IV. It came into force in August 2015 and it applies to anyone who dies while habitually resident in an EU member state.

What Brussels IV does

Before Brussels IV, if a British expat died in Spain, their estate was governed by Spanish inheritance law — which includes forced heirship rules that require a set proportion of the estate to go to children, regardless of what the will says.

Brussels IV changed this. It allows EU residents to make a formal declaration in their will choosing the law of their nationality to govern their entire estate — including assets in EU countries.

For a British expat in Spain, this means you can choose English law to govern your estate. English law has no forced heirship rules. You can leave everything to your spouse, or to whoever you choose.

What it does not do

Brussels IV does not override local tax law. Spanish inheritance tax still applies to assets in Spain, regardless of which succession law governs your estate. It also does not apply to pension assets, which are typically governed by the pension scheme's own rules.

And since Brexit, the UK is no longer an EU member state — which means UK law is not automatically available as a choice under Brussels IV. However, British nationals living in EU countries can still make a Brussels IV declaration choosing UK law, and most EU member states continue to recognise it.

How to make a Brussels IV declaration

The declaration must be made in writing, typically in your will. It should state clearly: "I declare, pursuant to Article 22 of EU Regulation No 650/2012, that the law of England and Wales shall govern my succession."

This declaration should be included in your will in every country where you hold assets. A bilingual solicitor or local notary can help you draft it correctly.

Why this matters for your Legacy Vault

If you have made a Brussels IV declaration, your family needs to know about it. They need to know:

- Which will contains the declaration

- Where that will is stored

- Which solicitor or notary holds a copy

- Which country's law governs your estate

All of this information belongs in your Legal & Estate section — and in your Living Abroad section under "Tax & Inheritance."

If you haven't made a Brussels IV declaration yet, it is worth speaking to a cross-border estate planning specialist. The cost of getting this right is far less than the cost of getting it wrong.