If you are dealing with an estate that includes assets in another EU country, or if a family member lived abroad, the EU Succession Regulation is likely to affect how the estate is administered. For a broader overview of international estate issues, see our guide to cross-border inheritance and international estates.
This article explains what the regulation is, why Ireland opted out, how it still affects Irish families, and the practical steps you can take to protect your estate.
What is the EU Succession Regulation?
The EU Succession Regulation is formally known as Regulation (EU) No 650/2012 and is often called “Brussels IV”. It was adopted on 4 July 2012 and applies to the succession of persons who died on or after 17 August 2015.
The regulation covers jurisdiction, applicable law, recognition of court decisions, and the creation of a European Certificate of Succession. Its purpose is to simplify cross-border succession within the EU by ensuring that, in most cases, a single country's law governs the entire estate.
The regulation applies in 25 EU member states — all current members except Ireland and Denmark. The United Kingdom participated before it left the EU but is no longer bound by it. Ireland and Denmark chose not to opt in when the regulation was adopted.
Why did Ireland opt out?
Ireland declined to participate because opting in would have interfered with the way estates are administered under Irish law. Ireland has an individual opt-in choice on matters within the EU's Area of Freedom, Security and Justice under Protocol 21 of the EU Treaties, and chose not to exercise it for this regulation.
The Succession Act 1965 governs Irish succession law, taking a different approach from the regulation. Under Irish law, the rules that apply to an estate depend on both the deceased's domicile (the country the deceased considered their permanent home, which may differ from where they lived) and where the assets are physically located. The regulation, by contrast, applies one country's law to the entire estate based on where the deceased habitually lived.
How Irish law handles cross-border estates
Ireland operates what lawyers call a “scission” system. This means the estate is split into movable property (bank accounts, shares, personal possessions) and immovable property (land, buildings), and different rules apply to each.
In practice, this means an Irish person who dies domiciled in Ireland with a holiday home in France will have their Irish bank accounts governed by Irish law, but the French property governed by French law. This creates complexity because two different legal systems apply to the same estate.
The EU Succession Regulation takes a different approach. Under Article 21, the law of the country where the deceased was habitually resident governs the entire estate — movable and immovable alike — unless the deceased made a different election in their will.
How the regulation differs from Irish law
The table below summarises the key differences between the EU Succession Regulation and the Irish approach under the Succession Act 1965.
Which law applies
Law of the deceased’s habitual residence at death (Article 21)
Movable property: law of domicile. Immovable property: law of the country where it is situated (lex situs)
Can you choose which law applies?
Yes — you can elect the law of your nationality in your will (Article 22)
No general choice-of-law provision for succession
Does it cover the whole estate?
Yes — one law governs the entire estate (movable and immovable)
No — movable and immovable property may be governed by different laws
Participating states
25 EU member states (all except Ireland and Denmark)
Ireland only
European Certificate of Succession
Available — proves heir/executor status across all participating states
Not available — separate grants needed in each jurisdiction
Forced heirship
Depends on the applicable law (many EU states have forced heirship rules)
Legal right share for spouse/civil partner (Succession Act 1965, section 111)
This comparison covers succession law only. Tax obligations are separate and may apply in both jurisdictions regardless of which succession law governs.
| Factor | EU Succession Regulation (Brussels IV) | Irish Law (Succession Act 1965) |
|---|---|---|
| Which law applies | Law of the deceased’s habitual residence at death (Article 21) | Movable property: law of domicile. Immovable property: law of the country where it is situated (lex situs) |
| Can you choose which law applies? | Yes — you can elect the law of your nationality in your will (Article 22) | No general choice-of-law provision for succession |
| Does it cover the whole estate? | Yes — one law governs the entire estate (movable and immovable) | No — movable and immovable property may be governed by different laws |
| Participating states | 25 EU member states (all except Ireland and Denmark) | Ireland only |
| European Certificate of Succession | Available — proves heir/executor status across all participating states | Not available — separate grants needed in each jurisdiction |
| Forced heirship | Depends on the applicable law (many EU states have forced heirship rules) | Legal right share for spouse/civil partner (Succession Act 1965, section 111) |
How the regulation still affects Irish families
Even though Ireland opted out, the regulation affects Irish families in two main scenarios: when an Irish person owns assets in a participating EU state, and when an EU national owns assets in Ireland.
1. Irish person with property in an EU country
If an Irish person owns a property in France, Spain, Italy, or any other participating state, that country's courts will apply the EU Succession Regulation to determine which law governs the succession of that property. Without a choice-of-law clause in the will, the default rule under Article 21 applies: the law of the country where the deceased was habitually resident at death.
For an Irish person habitually resident in Ireland, this creates an unusual situation. Ireland is not a participating state, so the regulation treats it as a “third state”. This means the question of renvoi (whether the EU court refers the case back to Irish law, which may then refer it back again) can arise, creating uncertainty.
2. EU national with assets in Ireland
If a French or German national owns property in Ireland, Irish law applies to that property. Under the Irish scission system, Irish immovable property is always governed by Irish law regardless of the deceased's domicile. However, the EU national may have made a choice-of-law election in their will under Article 22, which complicates the position.
Since Ireland is not bound by the regulation, Irish courts are not obliged to recognise a choice-of-law election made under Article 22. In practice, this can mean that two different countries claim jurisdiction over the same asset, and professional legal advice is essential to navigate the conflict.
The choice-of-law election: protecting your estate
Article 22 of the EU Succession Regulation allows a person to elect the law of their nationality to govern their entire succession, instead of the default habitual residence rule. This election must be made expressly in a will or demonstrated through the terms of a testamentary disposition (any legal document that sets out how property should pass on death).
Crucially, the election works even if the person's country of nationality is not a participating state. An Irish national with property in France can include a clause in their will electing Irish succession law to govern the entire estate, including the French property. This election is binding on courts in all 25 participating member states.
Forced heirship rules in EU countries
Many EU countries have forced heirship rules that reserve a minimum portion of the estate for close relatives, regardless of the deceased's wishes in their will. These rules differ significantly from Irish law, where the spouse or civil partner has a legal right share under section 111 of the Succession Act 1965, but children do not have an automatic right to a fixed share.
France
Children
½ of the estate (one child), ⅔ (two children), ¾ (three or more children)
Germany
Spouse, children, and parents (if no children survive)
Half of the intestate share for each forced heir
Spain
Children and descendants
⅔ of the estate reserved for children
Italy
Spouse, children, and parents
½ to ¾ depending on number of heirs
Ireland
Spouse or civil partner
½ if no children, ⅓ if there are children (legal right share, section 111)
Forced heirship rules vary by country and may change. Always verify current rules with a local legal advisor.
| Country | Who Is Protected | Minimum Reserved Share |
|---|---|---|
| France | Children | ½ of the estate (one child), ⅔ (two children), ¾ (three or more children) |
| Germany | Spouse, children, and parents (if no children survive) | Half of the intestate share for each forced heir |
| Spain | Children and descendants | ⅔ of the estate reserved for children |
| Italy | Spouse, children, and parents | ½ to ¾ depending on number of heirs |
| Ireland | Spouse or civil partner | ½ if no children, ⅓ if there are children (legal right share, section 111) |
If you own property in a country with forced heirship rules and do not include a choice-of-law clause in your will, the local rules may apply to that property. This could mean your intended beneficiaries receive less than you planned.
The European Certificate of Succession
The European Certificate of Succession is a standardised document created under the regulation. It allows heirs, executors, and estate administrators to prove their status in any participating member state without needing a separate local grant of probate or letters of administration (the court document authorising someone to manage an estate where there is no will).
The certificate is issued by the court or notary handling the succession in the participating state. The issuing authority keeps the original and provides certified copies to those who need them. Each copy is valid for six months and can be renewed.
Since Ireland opted out, the European Certificate of Succession is not issued by Irish courts and is not directly recognised in Ireland. This means an Irish estate with assets in an EU country may need both an Irish Grant of Probate (for Irish assets) and a European Certificate of Succession or local grant (for EU assets).
Practical steps for Irish families with EU assets
If you or a family member owns property or other significant assets in an EU country, there are practical steps you can take now to reduce complexity later.
When to get professional help
Cross-border estates are significantly more complex than domestic ones. Irish succession law, the EU Succession Regulation, forced heirship rules, and cross-border tax obligations all interact. Mistakes can be costly and difficult to reverse.
Professional advice is particularly important when the estate includes immovable property in an EU country, when the deceased was habitually resident in a participating state, or when there are beneficiaries in multiple countries. It is also essential where the estate may be subject to forced heirship rules in one or more EU jurisdictions. For guidance on what professional help an estate may need, see our guide to probate costs and fees in Ireland.