International inheritances can become complicated when the deceased had real connections to more than one country. A common example is a Spanish national who was living in the Netherlands at the time of death, while still owning assets in Spain and having previously signed a will before a Spanish notary.
The first major question is which law applies to the inheritance.
Under the European Succession Regulation, the general rule is that the law of the country where the deceased had their habitual residence at the time of death governs the estate.
In practical terms, if the person’s main life was based in the Netherlands, Dutch inheritance law will usually apply, even if there is property or other wealth in Spain.
That said, an earlier Spanish will can still be highly relevant. If the will was made before the European Regulation came into force, by a Spanish national, and clearly follows Spanish legal principles, it may be possible to argue that the deceased implicitly intended Spanish law to apply. This is not automatic, but it can be an important factor when trying to handle the estate, fully or partly, through Spain.
Jurisdiction generally follows the same logic. In most cases, the authorities or courts of the country of habitual residence, often the Netherlands, will be responsible for the succession process. However, if there is a valid legal basis to support the use of Spanish law, European rules may allow the heirs to agree on Spanish jurisdiction instead.
This becomes especially important when one of the heirs is under guardianship, financial administration, or another legal protection measure. In those cases, the heir may not be free to make decisions independently, and a legal representative or administrator may first need court approval before accepting costs, signing documents, or participating in the inheritance process.
For that reason, a lack of cooperation from one heir does not always mean personal refusal. Sometimes the heir is simply legally restricted. In such situations, the administrator will usually need to present the court with a clear file that includes an inventory of assets, estimated costs, an explanation of the legal procedure, and evidence that participation is in the protected heir’s best interest.
Another frequent source of conflict arises when one heir pays expenses alone, such as funeral costs, burial expenses, translations, official certificates, taxes, legal fees, or maintenance of property. Necessary expenses directly linked to the death or the settlement of the estate are generally easier to justify. Costs related to renovations, improvements, or optional upgrades may be disputed if the other heirs did not approve them. This is why careful documentation and clear categorization of all expenses are essential from the beginning.
In addition, Spanish tax obligations still apply whenever there are assets in Spain, even if the main inheritance process takes place in the Netherlands. Spanish inheritance tax generally must be filed within six months of death, even if the estate has not yet been formally accepted or divided. Disagreements between heirs do not normally stop this deadline.
A sensible strategy therefore starts with structure and clarity: first identify all assets, debts, expenses, wills, tax obligations, residence factors, and the legal position of each heir. The next step is often to formally approach the administrator of any protected heir with a complete file, so court authorization can be requested if necessary. Only if cooperation fails should legal action be considered, and at that point, careful analysis is needed to decide whether Spain or the Netherlands offers the stronger legal route.
In short, an international inheritance should never be treated as a simple Spanish estate with foreign assets. Success depends on correctly identifying the applicable law, avoiding jurisdiction mistakes, meeting tax deadlines, and carefully documenting every cost and legal steps from the very start.
Maria D. García Santos