Definition
A European Certificate of Succession (ECS) is an optional EU document for a cross-border inheritance. It is designed for an heir, a legatee with direct rights in the estate, an executor or an estate administrator who needs to show their status, rights or powers in another participating EU Member State. It is created by Article 62 and its purpose is set out in Article 63 of Regulation (EU) No 650/2012.
For a family dealing with an international succession involving Spain, the ECS may be relevant, for example, where the succession is being handled in Spain and an heir needs to deal with estate assets in another participating Member State. It is not automatically needed in every Spanish succession, and it is not a general inheritance document for use anywhere in the world.
What the certificate can prove
Subject to the information established in the particular succession, an ECS can be used to demonstrate:
- who the heirs are and their respective shares;
- a legatee’s direct rights, including the allocation of specified estate assets where applicable; and
- the powers of an executor of a will or administrator of the estate.
Those are the uses identified in Article 63(2) of the Regulation. The certificate has evidentiary effect: it is presumed to accurately demonstrate matters established under the law governing the succession, or another law governing the specific matter. A person or body presented with a certificate issued in another participating Member State should not require a judgment, authentic instrument or court settlement instead of it. See Article 69.
This can make the document useful when a bank, land registry, notary, purchaser or other counterpart in another participating Member State needs reliable evidence of the person entitled to act. The Regulation also provides protections in defined circumstances for a person who makes a payment or transfers estate property in reliance on the certificate. The exact transaction and the law applicable to it still matter.
What it does not prove or replace
An ECS is not an enforceable title in itself. It does not, by itself, compel a bank, registry or other person to perform an act. Nor does it decide every issue that may arise after a death. The Regulation expressly excludes, among other matters, revenue and tax matters, matrimonial property regimes, the nature of property rights, and the registration requirements and effects of registering rights in national registers. See Article 1 and recital 71.
ECS and probate
“Probate” has different meanings across legal systems. An ECS may evidence the powers of an executor or administrator in a cross-border EU succession, but it does not replace national documents used for similar purposes. Whether a domestic probate grant, court order, notarial deed or other local document is also required depends on the jurisdiction, the asset and the facts of the estate. The Regulation makes the certificate optional and preserves those internal documents. Article 62.
ECS and inheritance tax
The ECS does not calculate inheritance tax, determine who must file a tax return, prove that tax has been paid, or provide tax clearance in Spain or elsewhere. Tax and other revenue matters are outside the Regulation’s scope. Tax obligations must be assessed separately under the relevant national, regional or local rules. Article 1(1) and recital 10.
When it can be used
The certificate is for use in another participating Member State, not as a mandatory first step in every estate. It may be appropriate where the person relying on it needs to establish their succession status or powers across an EU border. It can also be a valid document for recording succession property in a relevant register, but this is without prejudice to the receiving State’s rules on registration and its effects. Article 69(3).
The issuing authority must be a court with jurisdiction under the Regulation or another authority competent under the issuing State’s law to deal with succession. The precise authority and application route therefore depend on the jurisdictional facts and the country concerned. Article 64. The European e-Justice Portal provides a European Judicial Atlas to help identify competent authorities and national information.
Where a certificate is issued in Spain, Law 29/2015 on international legal cooperation in civil matters provides two routes. A court may issue the certificate where it is handling, or has handled, the succession. A notary may issue it where that notary has declared the succession or one of its elements. The application may use the form referred to in Article 65(2) of Regulation 650/2012; the standard forms made available for the Regulation are established by Commission Implementing Regulation (EU) No 1329/2014. The appropriate route still depends on the facts and on the authority competent for the succession.
An issuing authority should issue the ECS once the elements to be certified have been established under the applicable law. It should not issue it, in particular, if those elements are disputed or if it would conflict with a decision covering the same matters. Article 67. This is one reason why a disputed estate needs individual legal assessment before the certificate is treated as a solution.
The original remains with the issuing authority. Certified copies are generally valid for six months from their issue date, unless the authority exceptionally decides on a longer period for duly justified reasons. A new certified copy may be needed for a later transaction. Article 70. A certificate may also be rectified, modified, withdrawn or have its effects suspended in the circumstances set out in Articles 71 to 73.
Territorial limits: Spain, Ireland, Denmark and the UK
The Regulation applies to deaths on or after 17 August 2015. Spain participates in the Regulation. The current European e-Justice guidance states that Denmark and Ireland do not participate; cross-border succession procedures handled by their authorities continue under national rules. European e-Justice Portal: Succession.
The United Kingdom did not take part in the Regulation and, since 1 February 2020, is a third country for this purpose. The EU’s own summary identifies the UK, Ireland and Denmark as outside the Regulation’s application. EUR-Lex summary. An ECS therefore does not carry the Regulation’s automatic recognition mechanism in the UK, Ireland or Denmark. Whether it may be accepted as foreign evidence in a particular process there is a matter for the relevant national law and procedure.
The Regulation also does not turn an ECS into a universal document for non-EU jurisdictions. If an estate includes assets, heirs or procedures outside the participating area, separate advice may be needed.
A practical cross-border example involving Spain
A person dies with their habitual residence in Spain and leaves assets in Spain and another participating Member State. If the competent authority establishes who the heirs are and what shares or powers they have, an ECS may allow an heir or estate representative to demonstrate that position in the other participating State without starting from scratch there.
That example does not determine the applicable law, the competent authority, ownership of a specific asset, registry formalities or tax exposure. A will, nationality, habitual residence, matrimonial property position, asset location and any disagreement can each change the analysis.
Frequently asked questions
Is a European Certificate of Succession compulsory?
No. Its use is optional under Article 62(2). It is intended for cross-border use; in some cases another document or process may be more suitable.
Can I use an ECS to pay inheritance tax in Spain?
No. The certificate may help show succession status, but inheritance tax and other revenue matters are outside Regulation 650/2012. The tax position must be dealt with separately under the applicable tax rules.
Will an ECS be accepted in the United Kingdom, Ireland or Denmark?
It does not benefit from the Regulation’s recognition regime in those territories. Denmark and Ireland do not participate in the Regulation; the UK did not participate and is a third country. The usefulness of the document in a particular local procedure should be checked under the relevant national law and practice.
Can a certificate be issued if the heirs disagree?
Not normally for the disputed elements. Article 67 says the issuing authority shall not issue the certificate in particular where the elements to be certified are being challenged. The right procedural route will depend on the dispute and the competent jurisdiction.
Need advice on an international estate involving Spain?
If you need to assess whether an ECS is useful alongside Spanish succession, registry or tax steps, contact Zabalgo Abogados’ inheritance and succession team for advice based on the countries, assets and family circumstances involved.
This dictionary entry is general information, not legal or tax advice. The appropriate route depends on the facts, the applicable law and the authorities involved.
Official sources
- Regulation (EU) No 650/2012 of the European Parliament and of the Council, EUR-Lex. Primary source for the Regulation’s scope, the ECS, its issue, effects, copies and territorial recitals. Accessed 14 October 2026.
- European Certificate of Succession, European e-Justice Portal. European Commission information on the ECS, its users, recognition and the competent-authority route. Accessed 14 October 2026.
- Succession, European e-Justice Portal. Current Commission guidance on participating States, cross-border succession and tax exclusion. Accessed 14 October 2026.
- Jurisdiction and applicable law in succession matters and European Certificate of Succession, EUR-Lex. Official EU summary, including the UK, Ireland and Denmark position. Accessed 14 October 2026.
- Law 29/2015 on international legal cooperation in civil matters, BOE. Spanish provisions on judicial and notarial issue of the European Certificate of Succession. Accessed 14 October 2026.
- Commission Implementing Regulation (EU) No 1329/2014, EUR-Lex. Standard forms referred to in Regulation (EU) No 650/2012. Accessed 14 October 2026.