EU Succession Regulation (Brussels IV): A Guide for British Expats

Updated: 15 October 2026.

If you are a British expat living in Europe, have you considered which country’s inheritance laws will apply to your estate when you die?

You may already have a UK Will. You might own property in the UK and overseas. Your spouse, children or other beneficiaries may even live in different countries.

But having a Will does not necessarily answer one crucial question:

Which country’s succession law will actually determine how your estate is dealt with?

For British expats living in countries such as Spain, France, Portugal, Poland, Greece and Italy, the EU Succession Regulation, commonly known as Brussels IV, can play an important role.

Understanding how it works can help you identify whether your existing Will and wider estate-planning arrangements still reflect what you want to happen.

What Is the EU Succession Regulation (Brussels IV)?

The EU Succession Regulation is officially known as Regulation (EU) No 650/2012.

Its main provisions apply to the estates of people who died on or after 17 August 2015.

The Regulation was introduced to provide greater clarity in cross-border succession cases where someone has connections with more than one country.

This is particularly relevant to British expats.

For example, you could:

• Live permanently in Spain.
• Own a home in Spain and property in the UK.
• Have UK pensions and investments.
• Hold bank accounts in several countries.
• Have children or other beneficiaries living in the UK or elsewhere.

When someone with these international connections dies, determining which country’s succession law applies can become complicated.

Brussels IV provides a framework for answering that question.

Does Brussels IV Make Inheritance Laws the Same Across Europe?

No. This is an important distinction.

Brussels IV does not create one European inheritance law and it does not make the succession laws of EU countries identical.

Countries continue to have their own rules governing matters such as:

• Who can inherit.
• Protected rights of spouses and children.
• How estates are administered.
• What freedom someone has to choose their beneficiaries.

Instead, Brussels IV provides rules for determining which country’s succession law should apply in a cross-border case.

Which Countries Participate in Brussels IV?

The Regulation applies in most EU Member States, including popular destinations for British expats such as:

• Spain
• France
• Portugal
• Poland
• Greece
• Italy
• Germany
• Cyprus
• Malta

Ireland and Denmark do not participate in Brussels IV.

The United Kingdom also chose not to participate before leaving the European Union.

However, this does not mean that Brussels IV is irrelevant to British citizens.

If you are British and live in a participating EU country, its rules may still have an important effect on your estate.

How Does Brussels IV Work for British Expats?

There are two concepts British expats particularly need to understand:

1. Habitual residence.
2. Choosing the law of your nationality.

1. The General Rule: Habitual Residence

Under Brussels IV, the general rule is that succession is governed by the law of the country where the deceased was habitually resident at the time of death.

Habitual residence is not necessarily the same thing as nationality or tax residence.

Determining habitual residence can involve looking at the person’s circumstances, including their presence in a country and their personal and family connections.

In exceptional circumstances, a different country’s law may apply where the deceased was manifestly more closely connected with that country.

However, this is an exception rather than an alternative that someone can simply choose after death.

2. Choosing the Law of Your Nationality

This is where Brussels IV becomes particularly interesting for British expats.

The Regulation allows an individual to choose the law of a country whose nationality they possess to govern their succession.

Importantly, the country whose law is chosen does not have to be an EU Member State.

Therefore, a British citizen living in a participating EU country may be able to choose the relevant law associated with their British nationality rather than simply relying on the default habitual-residence rule.

Each has its own succession law.

Which UK legal system is relevant therefore needs to be considered carefully. This is one of the reasons why a British expat should obtain specialist cross-border legal advice rather than attempting to add their own choice-of-law wording to a Will.

3. What Happens if You Do Not Make a Choice of Law?

If you have not made a valid choice of law, the law of the country where you were habitually resident at death will generally apply, subject to the Regulation’s exceptions.

This could produce a very different result from the one you expected.

One particularly important issue is forced heirship.

What Are Forced-Heirship Rules?

British expats are often accustomed to having considerable freedom over who inherits their estate.

However, not every country approaches inheritance in the same way.

Some jurisdictions have forced-heirship rules that reserve part of an estate for particular family members.

Depending on the country and circumstances, protected heirs could include children, a spouse or other relatives.

This means that simply writing in your Will that you want one person to inherit everything may not necessarily produce that outcome if another country’s succession law applies.

Brussels IV Example: A British Expat Retiring in Spain

Consider a hypothetical example.

David is a British citizen who has retired permanently to Spain.

He has lived there for 12 years and owns:

• A home in Spain.
• A rental property in England.
• UK pensions.
• Investments and savings.
• Bank accounts in the UK and Spain.

David is married and has two adult children.

Before leaving the UK, he made a Will intending to leave most of his estate to his wife.

He has never reviewed that Will since moving to Spain.

What Could Happen Without a Valid Choice of Law?

If David dies while habitually resident in Spain, Spanish succession law would generally be the starting point under Brussels IV.

Depending on the applicable Spanish succession rules and his individual circumstances, protected inheritance rights could become relevant.

Spain also has regional differences in succession law, so the precise outcome cannot be determined simply by knowing that David lives in Spain.

His old UK Will should therefore not automatically be assumed to produce the result he intended.

What if David Makes a Valid Choice of Law?

David may be able to choose the relevant law associated with his British nationality to govern his succession.

If the applicable law is that of England and Wales, this may provide greater flexibility over how his estate is distributed.

However, choosing a succession law does not mean that every other Spanish legal or tax issue disappears.

Property registration, matrimonial property rights, taxation and other local legal requirements may still need to be considered separately.

What About David’s UK Pensions?

UK pension death benefits do not necessarily pass according to the instructions contained in a Will.

Depending on the type of pension and the scheme rules, trustees or providers may have discretion over death-benefit payments and may take account of beneficiary or expression-of-wish nominations.

Pension arrangements should therefore be reviewed alongside a Will and wider estate plan rather than simply being assumed to form part of it.

Does Brussels IV Protect British Expats From Forced Heirship?

Potentially, but it should not be treated as a blanket exemption from forced-heirship rules.

A valid choice of the applicable law of England and Wales may allow a British citizen to benefit from the broader testamentary freedom generally available under that legal system.

However, the outcome can depend on several factors, including:

• Whether the choice of law is legally valid.
• Which UK legal system applies.
• The countries involved.
• The nature and location of the assets.
• Matrimonial property rights.
• Potential family claims.
• Public-policy considerations.
• Other applicable national laws.

Brussels IV can therefore be an important part of cross-border estate planning, but it should not be presented as a guaranteed method of overriding every local inheritance rule.

Does Brussels IV Still Apply to British Citizens After Brexit?

Yes. Brexit did not make Brussels IV irrelevant to British expats.

The UK did not participate in the Regulation even when it was an EU Member State.

However, participating EU countries continue to apply Brussels IV.

This means a British citizen living in countries such as Spain, France, Portugal, Poland or Italy can still be affected by the Regulation.

Importantly, the ability to choose the law of nationality is not restricted to nationals of EU Member States.

British nationality can therefore still be relevant when considering which succession law should apply.

Does Brussels IV Apply to Property in the UK?

The Regulation is designed to identify a law governing succession as a whole, potentially including assets situated outside the participating country.

However, the UK is not bound by Brussels IV and UK courts and authorities apply their own relevant legal rules.

An estate containing both UK and EU assets can therefore still involve interaction between different legal systems.

Brussels IV should not be viewed as removing every complication associated with owning assets in several countries.

Does Brussels IV Affect UK or European Inheritance Tax?

No. Brussels IV does not determine how your estate is taxed.

This distinction is extremely important.

Brussels IV is principally concerned with succession matters, including determining which law governs the succession.

Inheritance Tax and other taxes are determined separately under the tax rules of the countries concerned.

UK Inheritance Tax Rules Changed in April 2025

This is particularly important for British expats following the changes introduced on 6 April 2025.

The UK replaced the previous domicile-based framework for determining the scope of Inheritance Tax on overseas assets with new rules based principally on long-term UK residence.

Broadly, an individual can become a long-term UK resident for these purposes after being UK tax resident for at least 10 of the previous 20 tax years.

However, the legislation contains detailed rules, transitional provisions and circumstances in which an individual can remain within the long-term residence framework for a period after leaving the UK.

Depending on previous UK residence history, that period can potentially extend for up to 10 tax years.

Moving abroad or making a choice of succession law under Brussels IV therefore does not automatically remove UK Inheritance Tax exposure.

Could an Estate Face Tax in More Than One Country?

Potentially, yes.

An estate or its beneficiaries may have tax obligations in the UK and another country.

The outcome can depend on:

• The countries involved.
• The location and nature of the assets.
• The deceased’s residence history.
• The residence of beneficiaries.
• Domestic tax legislation.
• Any applicable treaties or mechanisms for relieving double taxation.

This is another reason why succession planning, tax planning and financial planning should be considered together rather than in isolation.

International Life Assurance Investment Bonds and Estate Planning

International life assurance investment bonds are sometimes used as part of the financial and estate planning of internationally mobile individuals.

Depending on the product and jurisdiction, these arrangements can provide features such as investment flexibility and beneficiary planning.

However, their legal and tax treatment varies between countries.

Can Investment Bonds Avoid Forced-Heirship Rules?

Not automatically.

It would be misleading to suggest that placing investments within an international life assurance bond guarantees that the proceeds will fall outside local forced-heirship rules.

Different countries can have specific rules concerning:

• Life assurance contracts.
• Beneficiary nominations.
• Premium payments.
• Rights of protected heirs.
• Taxation of policy proceeds.

The result may also depend on how and when the policy was established and funded.

Similarly, life assurance proceeds should not automatically be assumed to avoid probate or inheritance-related taxation in every jurisdiction.

What About Assurance Vie in France?

French assurance vie arrangements can have particular succession and tax characteristics.

However, their treatment depends on factors including the policyholder’s circumstances, beneficiary arrangements, premiums and applicable French law.

For British expats, UK tax considerations may also need to be examined.

An international investment bond may form part of an appropriate financial plan, but it should not be treated as a standard solution for avoiding forced heirship, probate or Inheritance Tax.

Common Brussels IV Mistakes British Expats Make

Brussels IV can be extremely useful, but misunderstanding what it does can create a false sense of security.

Here are some of the most common mistakes British expats should avoid.

1. Assuming Brussels IV Applies Everywhere in the EU

It does not. Ireland and Denmark do not participate.

You therefore need to consider the countries actually connected with your estate rather than simply assuming that the same rules apply throughout Europe.

2. Believing Brexit Made Brussels IV Irrelevant

The UK never participated in Brussels IV, but British citizens living in participating EU countries can still be affected by it.

Brexit did not remove that possibility.

3. Assuming Your Existing UK Will Contains a Valid Choice of Law

A Will prepared before you moved overseas may not contain an appropriate choice-of-law provision.

Even where a Will refers to English or UK law, its wording and legal effect should be professionally reviewed rather than assumed to be sufficient.

4. Confusing Nationality With Habitual Residence

Being British does not automatically mean that British succession law governs your estate.

Without a valid choice of law, your habitual residence at death will generally be the starting point under Brussels IV.

5. Assuming English Law Eliminates Every Forced-Heirship Issue

A valid choice of the law of England and Wales may provide greater testamentary freedom, but it should not be assumed to resolve every issue involving protected family rights, property or other applicable laws.

6. Believing Brussels IV Determines Inheritance Tax

It does not.

Succession law and taxation need to be considered separately.

7. Having Multiple Wills That Have Not Been Coordinated

Some British expats may have separate Wills covering assets in different countries.

This can sometimes be appropriate, but poorly coordinated documents can conflict or potentially revoke one another.

Multiple Wills should therefore be prepared and reviewed by appropriately qualified legal professionals who understand the jurisdictions involved.

8. Failing to Review Your Estate Planning After Moving Country

A Will that was suitable while you lived in the UK may no longer reflect your circumstances after an international move.

Moving country, buying overseas property, marriage, divorce, retirement and significant changes to your financial arrangements are all sensible triggers for reviewing your estate plan.

What Should British Expats Do About Brussels IV?

If you live in a participating EU country or have assets across several jurisdictions, there are several practical steps worth considering.

Review Your Existing Will

Check when your Will was prepared and whether it has been professionally reviewed since you moved abroad.

Identify Where Your Assets Are Located

Make a clear record of your property, investments, savings, pensions and other significant financial arrangements.

Understand Your Habitual Residence

Recognise that where you are habitually resident can be central to determining the succession law that applies in the absence of a valid choice of law.

Discuss Whether a Choice of Law Is Appropriate

A cross-border legal professional can advise whether making a choice of the law of your nationality is appropriate and how that choice should be documented.

Review Your Pension and Beneficiary Nominations

Do not assume your Will determines who receives every pension, insurance policy or other financial benefit after your death.

Review Your Tax Position Separately

Do not assume that the succession law governing your estate determines where Inheritance Tax or other taxes will be payable.

Make Sure Your Advisers Work Together

Cross-border estates can involve legal, tax and financial issues simultaneously.

Where appropriate, your legal, tax and financial advisers should work together so that one part of your planning does not undermine another.

The Bottom Line

The EU Succession Regulation (Brussels IV) can be extremely important for British expats living in Europe because it helps determine which country’s succession law applies when an estate has international connections.

For some British citizens, making a valid choice of the law of their nationality can provide greater certainty and flexibility over how their estate is dealt with.

However, Brussels IV does not automatically make an existing UK Will suitable for life abroad, eliminate every forced-heirship issue or determine how your estate will be taxed.

The objective should be to ensure that your Will, succession planning, pensions, investments, beneficiary arrangements and wider financial plan work together across all of the countries relevant to you.

Frequently Asked Questions About Brussels IV

What is Brussels IV?

Brussels IV is the commonly used name for the EU Succession Regulation, Regulation (EU) No 650/2012. It provides rules for determining jurisdiction and the law applicable to succession in participating EU countries. Its main provisions apply to the estates of people who died on or after 17 August 2015.

Does Brussels IV apply to British citizens?

Yes. Although the UK did not participate in the Regulation, British citizens can still be affected when succession matters fall within the rules applied by participating EU countries.

Does Brussels IV still apply after Brexit?

Yes. Participating EU countries continue to apply Brussels IV after Brexit. British citizens living in those countries can therefore still be affected by the Regulation, including its provisions concerning a choice of the law of nationality.

Which EU countries do not participate in Brussels IV?

Ireland and Denmark do not participate in Brussels IV. The UK also chose not to participate before leaving the European Union.

Can a British expat choose English law under Brussels IV?

A British citizen may be able to choose the law of their nationality to govern their succession. However, the UK contains separate legal jurisdictions, so identifying the relevant UK succession law requires careful consideration. Specialist legal advice should be obtained when making or reviewing a choice of law.

What happens if I do not choose a succession law?

The law of the country where you were habitually resident at death will generally apply, subject to the Regulation’s exceptions. Depending on the country, this could mean local forced-heirship provisions become relevant.

Does Brussels IV override forced-heirship rules?

Not automatically. A valid choice of succession law can change which inheritance rules apply, but other legal considerations may remain relevant. The outcome depends on the circumstances, assets and jurisdictions involved.

Does Brussels IV affect Inheritance Tax?

No. Brussels IV does not determine inheritance-tax liability. UK Inheritance Tax and any relevant overseas inheritance, estate or succession taxes need to be considered separately.

Does my existing UK Will still work if I live in the EU?

It may remain valid and relevant, but you should not assume that it deals effectively with every aspect of your international estate. Moving abroad is a sensible trigger for having your Will professionally reviewed.

Can I have separate Wills in different countries?

Yes, separate Wills may be appropriate in some circumstances. However, they must be carefully coordinated to reduce the risk of conflicts or one Will unintentionally revoking another.

Can international investment bonds avoid forced-heirship rules?

Not automatically. The legal and tax treatment of international life assurance investment bonds varies between jurisdictions. They should not be treated as guaranteed methods of avoiding forced-heirship rules, probate or inheritance taxation.

Do I need professional advice about Brussels IV?

If your estate involves more than one country, obtaining appropriate cross-border legal advice is sensible. A financial adviser can separately help you consider how your pensions, investments, life insurance, retirement planning and other financial arrangements fit alongside your legal estate planning.

Further Reading

Wills for Expats: 10 Reasons You Should Have a Will

Global Assets, Local Laws: Navigating Wills Across Borders

How Can Marriage or Divorce Affect Your Will?

Why Leaving Without a Will Is Like Playing Russian Roulette With Your Legacy