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Brussels IV Regulation

Also known as: EU Succession Regulation, Brussels IV

Definition

Brussels IV Regulation is an EU law that determines which country's inheritance rules apply when someone dies with connections to multiple EU countries, based on where they lived at death.

Understanding Brussels IV is essential for UK nationals with EU property or residence, as it affects which succession law governs their estate regardless of Brexit.

What Does Brussels IV Regulation Mean?

The Brussels IV Regulation—officially Regulation (EU) No 650/2012—came into force on 17 August 2015 across all EU member states except the UK, Ireland, and Denmark. Its primary purpose is to eliminate legal conflicts when someone dies with connections to multiple countries, such as a UK national living in France with property in Spain and beneficiaries in the UK. Brussels IV establishes clear rules for which country's courts have jurisdiction and, most importantly, which country's succession law governs the distribution of the entire estate.

By default, Brussels IV applies the succession law of the country where you were habitually resident at the time of death to your entire estate. Habitual residence means the country where you live permanently with close and stable connection—not just temporary residence or a holiday home. This default rule can have significant consequences. For example, Sarah, a UK national who retired to Portugal and lived there for 10 years, dies without making a Brussels IV election. Portuguese succession law (including forced heirship provisions requiring two-thirds of her estate to go to her parents) would govern her entire estate—even her UK bank accounts and pension—simply because Portugal was her habitual residence at death.

However, Brussels IV Article 22 provides a crucial planning tool: you can elect for the law of your nationality to apply instead. UK nationals can include a choice of law clause in their will stating that UK succession law should govern their entire estate, including assets in EU countries. James, a UK national with a holiday villa in Spain, includes this clause in his UK will: "I elect that the succession to my estate shall be governed by the law of England and Wales pursuant to Article 22 of Regulation (EU) No 650/2012." When he dies, UK succession law (which allows complete testamentary freedom) governs both his UK assets and his Spanish villa, avoiding Spanish forced heirship rules that would have restricted how he could distribute his property.

The UK's opt-out from Brussels IV means UK courts don't apply Brussels IV rules when determining succession matters. However, this doesn't protect UK nationals from Brussels IV's reach—if you own property in participating EU countries or die habitually resident in an EU country, Brussels IV will determine which succession law applies in those countries. Brexit hasn't changed this position because the UK never participated in the first place. Importantly, Brussels IV governs only succession law (who inherits and how much), not inheritance tax—you may still face tax in multiple countries regardless of your choice of law election. For complex international estates, professional cross-border estate planning advice is essential to navigate both succession law and tax implications.

Common Questions

"Does Brussels IV still affect UK nationals after Brexit?" Yes, Brussels IV still affects UK nationals who own property in EU countries or who are habitually resident in EU countries at death. The UK never opted into Brussels IV (even before Brexit), but the regulation still determines which country's succession law applies to UK nationals' estates in participating EU countries.

"Can I choose which country's law applies to my estate under Brussels IV?" Yes, Brussels IV allows you to elect for the law of your nationality to apply to your entire estate instead of the law of your habitual residence. UK nationals can include a choice of law provision in their will stating that UK succession law should govern their entire estate, including assets in EU countries.

"What happens if I don't make a choice of law election?" Without a choice of law election, Brussels IV applies the succession law of the country where you were habitually resident at the time of death to your entire estate. This means if you're a UK national living permanently in Spain when you die, Spanish succession law (including forced heirship rules) would govern your entire estate unless you elect UK law.

Common Misconceptions

Myth: Brexit means Brussels IV no longer affects UK nationals

Reality: Brussels IV continues to affect UK nationals who own property in EU countries or who are habitually resident in EU countries at death. The UK opted out of Brussels IV before Brexit, so leaving the EU didn't change the UK's relationship with the regulation. However, participating EU countries still apply Brussels IV rules when determining succession to assets located in their territory or when someone dies habitually resident there—regardless of the deceased's UK nationality.

Myth: I need separate wills in each country where I own property

Reality: Brussels IV was specifically designed to allow one jurisdiction's succession law to govern your entire estate across borders through a choice of law election. A properly drafted UK will with a Brussels IV choice of law clause can govern succession to property in participating EU countries without needing separate local wills. However, there may be practical or tax reasons to have additional local wills in some cases—professional advice is essential for complex estates.

  • European Certificate of Succession: The standardized document created by Brussels IV that proves inheritance rights across participating EU countries without needing separate probate grants in each jurisdiction.
  • Succession Law (International): The broader framework governing which country's inheritance rules apply in cross-border situations—Brussels IV is the EU's specific approach for participating member states.
  • Renvoi: The doctrine where a chosen law refers back to another country's law—Brussels IV explicitly excludes renvoi, simplifying the choice of law analysis.
  • EU Assets: Bank accounts, real property, investments, and personal property located in participating EU countries that fall under Brussels IV's scope when someone dies with cross-border connections.
  • International Estate Planning: The broader practice area that includes Brussels IV choice of law provisions alongside tax planning, asset location strategies, and coordination of multiple jurisdictions' legal requirements.
  • Choice of Law: The legal election to choose which country's succession law governs your estate—Brussels IV Article 22 provides the legal basis for UK nationals to elect UK law.
  • Habitual Residence: The country where you live permanently with close and stable connection—Brussels IV's default rule applies the succession law of your habitual residence at death.

Need Help with Your Will?

If you own property in EU countries or live abroad, understanding Brussels IV is essential for protecting your estate and ensuring your wishes are respected. A properly drafted choice of law clause can preserve your testamentary freedom and avoid forced heirship complications.

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Legal Disclaimer:

This article provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.