Cross-border succession · Brussels IV · Information, not legal advice — as at 28 June 2026
Can I choose English law for my Portuguese or Spanish estate? (Brussels IV)
Usually yes. Under the EU Succession Regulation (Brussels IV, Regulation 650/2012) the law that governs your estate defaults to the country where you were habitually resident when you die — so a British or Irish national living in Portugal or Spain can fall under local forced heirship by accident. But the Regulation lets you make an express choice, in your will, of the law of your nationality. A correctly drafted clause electing English law displaces the local reserved-share rules and restores full freedom to leave your estate as you wish; an Irish national can elect Irish law in the same way, but Irish law has its own protected share for a husband or wife, so the result differs. It decides who inherits — it does not change the tax.
This is the single most useful thing most British and Irish owners of a home in Portugal, Spain, Italy or France can do — and it is also the one most often missed. The whole point of Brussels IV is that it puts the choice back in your hands.
What is Brussels IV?
Brussels IV is the nickname for EU Regulation 650/2012 on succession. Its default rule is that your worldwide estate is governed by the law of the country where you were habitually resident at the date of death — one law for the whole estate, decided by where you were living, not by where your assets are.
Why does it matter for British and Irish expats?
Because Portugal, Spain, Italy and France all have forced heirship — a fixed share reserved for children and, in Portugal, Spain and Italy, the spouse. If you have made the Algarve or the Costa del Sol your home and said nothing, the default sends your estate to local succession law, and your children can become legally entitled to a share of your home regardless of what your English will intended. Many couples only discover this at the worst possible moment.
How do I choose English (or Irish) law?
By an express choice-of-law declaration in your will — a clause stating that you elect the law of your nationality to govern your succession under Article 22 of Regulation 650/2012. Done correctly it displaces the local forced-heirship rules entirely, so you can leave everything to your spouse, or divide the estate as you choose. (France has its own caveat, Article 913 of the French Civil Code: see where Article 913 stands in 2026.) We draft or check this clause and confirm it works across both your home country and the country where your property is.
Does choosing my national law change the tax?
No — and this is the key limit. Brussels IV decides who inherits, not what tax is paid. Inheritance tax is governed separately by each country’s own tax rules and by residence, so electing English law does not switch off Spanish or Portuguese tax. The succession tax in our four countries is part of our work — we compute it, prepare the return and file it. Your home-country tax is not ours, and we say early where an adviser there is needed.
Does the UK being outside the EU matter?
No. Brussels IV is applied by the EU country where the estate is dealt with, and it expressly lets you choose the law of your nationality even if that nationality is non-EU — so a British national can still elect English law for a Portuguese or Spanish estate after Brexit. Irish nationals can elect Irish law in the same way — remembering that Irish law itself reserves a share for a surviving spouse.
What if I don’t have a will?
Then there is no choice on record, and the default applies — the law of your country of habitual residence. For a long-term resident of Portugal or Spain that usually means local forced heirship. Making a will with the choice-of-law clause is what secures the outcome you actually want.