It is quite common for Spanish citizens to inherit assets located in France, especially when the deceased left a will executed in Spain. Many people assume that the Spanish will is sufficient to manage the inheritance, but in practice additional legal procedures must be carried out in France.
Below we explain the main steps required to inherit assets in France when a will exists in Spain.
Is a Spanish will enough to inherit in France?
No, a will executed in Spain is not sufficient by itself to finalize an inheritance in France.
In these situations, heirs must obtain a European Certificate of Succession (ECS), which is usually issued through a French notary.
The European Certificate of Succession allows heirs and beneficiaries to prove their legal status and rights in cross-border inheritances within the European Union.
To obtain the certificate, several documents must be provided, including:
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The death certificate of the deceased
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The will
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Documentation proving the relationship between the deceased and the heirs
An important advantage is that the European Certificate of Succession does not need an apostille to be valid within EU member states.
What should you do after obtaining the European Certificate of Succession?
Once the certificate has been obtained, the next step is to file the inheritance tax in France.
Like Spain, France applies an inheritance tax, but the tax rules are different and can sometimes be significantly higher.
The tax is progressive and depends on the family relationship between the heir and the deceased.
Inheritance tax in France between siblings
For example, when siblings inherit from each other, the following tax rules apply:
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Tax allowance of €15,932
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From this amount up to €24,430 → 35% tax rate
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Above €24,430 → 45% tax rate
This system differs significantly from some Spanish regions, such as the Community of Madrid, where a 99% tax reduction may apply in certain cases.
Example of inheritance tax in France
For example, if someone inherits a bank account in France valued at approximately €31,000:
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In France, the tax would be approximately €5,000
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In Madrid, the tax would be approximately €1,500
If the inherited amount were €60,000:
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In France, the tax would be around €23,000
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In Madrid, the tax would be around €5,000
However, if the assets are located in France and the deceased lived or died there, the inheritance will generally have to be taxed in France.
What happens after paying inheritance tax in France?
Once the inheritance tax in France has been paid, the bank can proceed with transferring the inherited funds to the heir’s Spanish bank account.
Inheriting assets in France as a Spanish citizen requires legal procedures in both Spain and France, including obtaining the European Certificate of Succession and paying French inheritance tax.
Professional advice in international inheritance law can help ensure the process runs smoothly and avoid unnecessary tax costs.