International inheritance in 2026: habitual residence, professio iuris and proof of foreign law
International successions have become an area of great technical complexity in 2026. The Court of Justice of the European Union, in its judgment in Isergartler, C‑618/24, of 26 March 2026, has once again given a broad interpretation to the concept of succession under Regulation (EU) 650/2012, reinforcing its vocation as a comprehensive body of rules. In parallel, a Decision of the “Dirección General de Seguridad Jurídica y Fe Pública” —the DGSJFP, the directorate-general responsible for land registry and notarial matters— of 29 December 2025, published on 27 April 2026, has dealt with a cross-border estate and has insisted on the correct determination of the deceased's habitual residence, of the law applicable to the succession and of proof of foreign law, drawing a careful distinction between the European Certificate of Succession and national certificates of succession. For Catalonia, the combination of the European Regulation, foreign nationality, residence in Catalonia and Catalan “vecindad civil” —regional civil-law status— adds a further level of complexity.
1.The concept of succession in Regulation 650/2012 and the Isergartler judgment
The reference framework for international successions in the European Union remains Regulation (EU) 650/2012, on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession and on the creation of a European Certificate of Succession. That Regulation, applicable since August 2015, introduced a general connecting factor based on the deceased's habitual residence at the time of death, with the possibility of a professio iuris in favour of the law of the State of his or her nationality. The judgment in Isergartler, C‑618/24, of 26 March 2026, once again underlines the breadth of the concept of succession within the meaning of the Regulation, confirming that it covers the whole of the transfer of the deceased's estate upon death, irrespective of the domestic categories of the Member States, and that the Regulation seeks to provide a global and coherent solution for successions with cross-border elements.
The Isergartler judgment insists that the concept of succession under the Regulation is not confined to the transfer of specific assets or to particular institutions, but rather encompasses all succession matters, including the determination of the heirs, their shares in the estate, legacies, charges on the estate and the relations between successors. That broad interpretation reinforces the idea that, once the applicable law has been determined in accordance with the Regulation, that law governs the succession as a whole, save for the matters expressly excluded, such as the nature of rights in rem or entry in registers of property. For legal practitioners, this means that the succession may not be split between different laws by reason of the nature of the assets, save in the cases of renvoi allowed by the Regulation itself.
2.The deceased's habitual residence as the central connecting factor
The Decision of the “Dirección General de Seguridad Jurídica y Fe Pública” —the DGSJFP, the directorate-general that rules on appeals against land registrars' decisions— of 29 December 2025, published on 27 April 2026, given in the field of land registration and notarial practice, deals with a cross-border estate and provides a practical example of the application of the Regulation. The DGSJFP requires, first of all, that the deceased's habitual residence at the time of death be correctly determined, as the general connecting factor. Habitual residence is not to be equated with mere administrative residence or with nationality, but with the deceased's centre of life, having regard to the duration and regularity of his or her presence in a State, to the conditions and reasons for that presence and to family and social ties.
The Decision stresses that habitual residence must be assessed globally, weighing all the circumstances, and that it cannot be based solely on formal data such as registration on the municipal roll —the “empadronamiento”— or entry in registers. International mobility, alternating periods of residence in different States, the existence of second homes and professional or economic links with several countries make the determination of habitual residence more difficult. The DGSJFP insists that the analysis must be case-by-case and that the notary and the land registrar must give reasons for their conclusion as to habitual residence, particularly where the application of one law of succession or another depends on it.
3.The law applicable to the succession and professio iuris
Once habitual residence has been determined, the DGSJFP goes on to identify the law applicable to the succession in accordance with the Regulation. If the deceased has not made use of the professio iuris, the applicable law will be that of the State of his or her habitual residence. If he or she has exercised the professio iuris in favour of the law of his or her nationality, by means of a disposition of property upon death, the applicable law will be that of that State, provided that it is a Member State or a third State whose law allows such a choice. The Decision insists that the professio iuris must be express and must satisfy the formal requirements of the Regulation, and that it cannot be presumed.
In the case examined, the DGSJFP draws a careful distinction between the law applicable to the succession and the law applicable to the form of the documents, recalling that the Regulation contains specific rules on the formal validity of dispositions of property upon death. The professio iuris takes on particular importance in international succession planning, in that it allows the deceased to opt for the law of his or her nationality when residing in a different State. That choice may be decisive in avoiding the application of mandatory rules of the law of the State of residence, such as forced shares (“legítimas”), or in maintaining consistency with the property and succession regime of his or her country of origin.
The professio iuris may not, however, be used to circumvent the public policy rules of the forum. The Regulation provides for the possibility of excluding the application of provisions of the foreign law which are manifestly incompatible with the public policy of the Member State of the authority seised of the succession. Succession planning must take this limit into account, particularly where the chosen law permits certain family members to be deprived of rights or lays down succession regimes very different from those of Spanish law.
4.Proof of foreign law in cross-border successions
The Decision also addresses proof of foreign law. Where the law applicable to the succession is that of a foreign State, the notary and the land registrar must know its content in order to apply the succession and to assess the instruments of title submitted to them. The DGSJFP recalls that proof of foreign law falls on the party invoking it, but that the Spanish authorities may and must assist in obtaining it, by turning to expert reports, to the authorities of the foreign State or to legal databases.
The Decision distinguishes between proof of the content of the foreign law and proof of the facts, and stresses that the lack of sufficient proof of foreign law may prevent registration or the authorisation of certain instruments by a notary, but does not authorise the automatic application of Spanish law. The residual application of Spanish law would be possible only in wholly exceptional cases, and the general rule is that, where the applicable law is foreign, it must be ascertained and applied. For notarial and land registration practice, this entails the need to develop stable channels for obtaining foreign legal information and to have access to experts in comparative law.
5.The European Certificate of Succession and national certificates of succession
A significant aspect of the Decision is the distinction between the European Certificate of Succession and national certificates of succession. The European Certificate of Succession, created by the Regulation, is an instrument intended to facilitate proof of the status of heir, legatee or administrator of the estate in other Member States, allowing successors to exercise their rights in different States without the need for further procedures. The DGSJFP recalls that the European Certificate of Succession does not replace national certificates of succession or domestic instruments of succession, such as deeds of acceptance and division of the estate or declarations of heirs on intestacy (“declaraciones de herederos ab intestato”), but rather coexists with them.
The European Certificate has specific evidential effects within the scope of the Regulation, but it does not alter the domestic rules on the acquisition of the estate or on registration. For the registration of assets in Spanish registers, such as the “Registro de la Propiedad” —the Land Registry— or the “Registro Mercantil” —the Commercial Registry—, domestic instruments of succession remain necessary, even though the European Certificate may serve as supplementary proof of the status of heir. The correct interplay between the European Certificate and national instruments is essential in order to avoid duplication and to ensure that cross-border successions are effective.
6.Catalan “vecindad civil”, the European Regulation and the applicable law
For Catalonia, the combination of the European Regulation, foreign nationality, residence in Catalonia and Catalan “vecindad civil” —the regional civil-law status that determines which Spanish civil-law system applies to a person— adds a further level of complexity. Catalan “vecindad civil” determines the application of the “Código Civil de Cataluña” —the Catalan Civil Code, the CCCat— in matters of succession where the applicable law is Spanish law and the deceased has Catalan regional civil status. Art. 441‑2 CCCat provides that, on intestacy, the estate is devolved to relatives by blood and by adoption and to the surviving spouse or the surviving cohabiting partner in a stable partnership, on the terms and within the limits laid down by the Code, without prejudice to forced shares. Art. 442‑1 calls to the succession in the first place the children and descendants, and art. 442‑3 attributes the estate to the surviving spouse or to the cohabiting partner in a stable partnership in the absence of descendants, the parents retaining their forced share.
In an international context, this means that, if the Regulation leads to the application of Spanish law and the deceased has Catalan regional civil status, the succession will be governed by the Catalan Civil Code and not by the common Spanish Civil Code. The habitual residence in Catalonia of a foreign deceased therefore makes it necessary to reconcile the Regulation with regional civil status. If the deceased is a national of a Member State or of a third State and is habitually resident in Catalonia, the law applicable to the succession will in principle be Spanish law, in accordance with the Regulation, save where there is a professio iuris. Within Spanish law, the determination of the deceased's regional civil status will be decisive in ascertaining whether the Catalan Civil Code or the common Spanish Civil Code applies.
The DGSJFP, in its Decision, insists that the determination of the applicable law must be complete, including the identification of the internal civil-law system that applies, and that notaries and land registrars must take regional civil status into account in their registration assessments. Proof of regional civil status in international successions may be complex, particularly where the deceased has resided in several autonomous communities or has maintained links with several civil-law systems. Succession planning must take this dimension into account, and legal practitioners must be aware that the choice of residence and the acquisition of a given regional civil status may have significant consequences for the succession.
7.International succession planning and Catalan practice
Against this background, notarial and land registration practice in Catalonia must integrate the European Regulation, Catalan regional civil status and domestic legislation coherently. Determining the deceased's habitual residence, identifying the applicable law, considering the professio iuris, proving foreign law and making proper use of the European Certificate of Succession are essential steps in the handling of international estates. The Isergartler judgment and the DGSJFP Decision of 29 December 2025 provide guidance on interpretation which reinforces the need for a systematic and rigorous approach.
For court practice and for succession planning, international estates in 2026 call for particular attention to habitual residence and to the professio iuris. The deceased's habitual residence, within the meaning of the Regulation, may not coincide with his or her nationality or with his or her regional civil status, and its determination requires a detailed factual analysis. The professio iuris offers a planning tool, but it must be exercised deliberately and on an informed basis. The combination of the European Regulation, foreign nationality, residence in Catalonia and Catalan regional civil status may give rise to complex situations, in which the law applicable to the succession is not self-evident and in which proof of foreign law becomes a decisive factor.
In short, international successions in 2026 stand at a crossroads between the European Regulation, the case law of the Court of Justice, the decisions of the DGSJFP and the domestic civil-law systems, such as the Catalan Civil Code. Habitual residence, the professio iuris and proof of foreign law are the three pillars on which the legal solution to these estates is built. For Catalonia, the challenge lies in reconciling these elements with Catalan regional civil status and with its own succession institutions, while at the same time ensuring the legal certainty of the successors and consistency with the European framework.
