Understanding Cross-Border Inheritance in Romania: Key Legal Tools

Understanding Cross-Border Inheritance in Romania: Key Legal Tools

This article focuses on cross-border succession, covering inheritance and estate planning in Romania under EU Regulation No. 650/2012. The default succession law is that of the deceased’s habitual residence, unless a will designates their national law. Romanian cases may involve applying foreign laws, while still respecting local public policy and forced heirship rules. Heirs must provide translated and legalized documents to access Romanian assets. The European Certificate of Succession (ECS) helps heirs assert rights across EU countries. Early estate planning and legal guidance are crucial for managing international inheritance involving Romania.

Estate Planning: Understanding Inheritance and Succession under EU Legislation

The death of a person with international ties often triggers a complex legal landscape, particularly when the estate includes property or interests spanning multiple EU countries. To address these challenges, EU legislation aims to unify succession rules and reduce conflicts between jurisdictions. A key piece of this framework is EU Regulation no. 650/2012. It has applied in Romania since 2015, even though the choice of the law applicable to succession under the Regulation’s provisions was permitted even before its official entry into force. This law streamlines the procedures for inheritance by ensuring that a single applicable law governs the entirety of the deceased’s assets. This typically corresponds to the law of the defunct’s habitual residence, which is determined by the succession authority based on a case-by-case assessment, taking into account factors such as the duration and regularity of the deceased’s stay in a country, the reasons for their residence, the location of their family and social life, the country where most of their assets are held, and their citizenship.

Importantly, individuals can also choose the national law of their citizenship to apply to their entire estate, through a formal testamentary disposition — a declaration often made in a will.

Determining Applicable Rules in Cases Involving Assets Situated in Other Countries

While the default rule in EU succession cases is to apply the law of the deceased’s last habitual residence, some exceptions apply, particularly when it comes to immovable property (e.g. land or houses) or specific business assets (e.g. a farm) located in a particular country. Even if the law of the last habitual residence or citizenship governs the overall inheritance, the country where such assets are found may enforce mandatory local rules based on economic or social interests, such as preserving farmland or protecting forced heirs. In such situations, the competent authority in the EU Member State handling the succession is required to apply these national rules to the relevant assets, regardless of the otherwise applicable succession law.

For instance, a Romanian citizen residing permanently in France may be subject to French inheritance rules unless they previously selected Romanian law. If the estate includes assets located in Romania, local notaries must apply French law. This often involves interpreting unfamiliar legal constructs such as trusts or lifetime gifts, especially those originating from common law jurisdictions. If certain rules conflict with fundamental local values, such as protection for forced heirs like ascendants or children, notaries may limit their application on public policy grounds.

Key Legal Principles of Inheritance Procedure in Romania

In Romania, civil-law notaries and courts can carry out this process. Nevertheless, responsibility to provide proof of the foreign law lies with the parties involved. The civil-law notary first investigates who the heirs are and who is authorized to arrange the practical matters of the estate (also known as a testamentary executor). When this information is available and clear, the civil-law notary draws up a European Certificate of Succession.

Certified translations, official documents, and legal opinions must be submitted. These documents need to be apostilled or super-legalized, depending on the country of origin. Only an heir, executor or administrator of the inheritance can apply for a European Certificate of Succession. A legatee (this is someone who is entitled to – part of – the inheritance according to the will) cannot do this.

Inheritance Taxes and Cross-Border Estates in Romania

When dealing with cross-border inheritance in Romania, it’s crucial to understand that EU Regulation No. 650/2012 does not cover tax matters. All inheritance-related taxes – such as notary fees, property taxes, land registry costs, and court duties – are governed by Romanian law, regardless of the applicable succession law. If the estate includes assets abroad, only Romanian-based assets are subject to local tax assessment. Heirs must handle foreign tax obligations separately, based on the laws of the countries where those assets are located. Notably, Romania’s double taxation treaties do not apply to inheritance tax, making professional tax planning essential.

Applying the European Certificate of Succession (ECS)

The European Certificate of Succession is a useful legal tool designed to make inheritance matters easier across EU. According to Article 62 of the Regulation, it is optional. It may be used alongside national certificates of succession or other similar domestic documents, without replacing them. According to Article 64f the Regulation, the ECS may be issued not only by judicial authorities [as defined in Article 3(2) of the Regulation], but also by any other authorities competent in matters of succession under national law. Consequently, notaries in Romania are also authorized to issue the certificate.

This requires an application submitted by the interested party (e.g. heir, legatee, executor of the will, or administrator) accompanied by various supporting documents (e.g. identity documents, birth, marriage or death certificates, matrimonial agreements, the will itself, and declarations of acceptance or renunciation of the inheritance). These must be submitted either in original or as certified copies and must include relevant information regarding the applicant, the deceased and their family, as well as key details concerning the succession.

The Regulation allows access to public registers through this certificate. According to Article 69(5), the certificate is recognized as a valid title (in the Romanian, Italian, and Spanish versions) or a valid document (in the French, English, German, and Portuguese versions) for the registration of the transfer of succession assets in the appropriate registers of a Member State (such as land registers, commercial registers, or intellectual property registers), without the need for a specific procedure.

However, this rule should be understood together with Article 1(2)(l) of the Regulation, which states that issues related to entries in public registers are not covered by the Regulation. This means that each country can still apply its own rules, especially when it comes to how documents must look or be presented – and these rules can sometimes be quite strict. In practice, this could mean that certified translations, official copies, or legal explanations may be required. Depending on the country, documents might also need to be apostilled or super-legalized. As a result, in some cases, authorities may need to check whether the European Certificate matches the type of documents normally required under national law.

Nevertheless, once issued, it allows heirs and testamentary executors to assert rights in other countries without needing further formal recognition. In Romania, the certificate simplifies actions such as property registration and bank access abroad. However, it does not replace domestic inheritance certificates or directly establish ownership. Its effectiveness lies in easing the procedural burdens often encountered during transnational estate administration.

Resolving Intestate Succession: Forced Heirship, Will-related Dispositions, And Legal Strategy

Cases involving international estates often lead to inheritance disputes, especially when local forced heirship laws conflict with foreign inheritance regimes. Disinheriting a child or spouse, or a joint will for example, may be acceptable in one country but unenforceable under Romanian principles, according to the Romanian Civil Code. Also, in Romania certain heirs (e. g. the surviving spouse, who is entitled to inherit irrespective of the category of heirs they come into concurrence with, whether they are descendants or ascendants), have certain special rights such as the right of residence after the spouse's death, which may not be the case according to the law of other EU country.

Therefore, early planning is essential to avoid legal complications. Consulting with inheritance lawyers or a law firm that specializes in cross-border succession helps ensure everything is in line with national civil law and the broader legal framework that applies. Legal guidance is especially valuable for heirs, helping them understand and manage the inheritance process. Especially in countries like Romania, where the law tends to prioritize relatives who are more closely related to the deceased.

Conclusion: Benefit of Strategic Planning for Managing Inheritance in Romania

Effectively managing a cross-border inheritance in the EU requires a solid understanding of both local inheritance laws – in this case Romanian inheritance laws – and EU regulations, especially tools like the ECS and professio juris declarations. For legal professionals or heirs unfamiliar with comparative succession systems, this can make the whole process particularly complex.

Taking a proactive approach to estate matters especially by seeking legal assistance can significantly reduce potential delays and legal challenges. With the support of experienced legal professionals, anyone can successfully navigate the law framework of EU succession, protecting the rights of all parties and minimizing the risk of disputes. Working with a specialized law firm is crucial. Whether you're dealing with foreign wills, cross-border assets, or liability issues, legal experts can simplify the administrative process, ensure regulatory compliance, and provide peace of mind throughout the succession procedure.

Author: Simona Oniu

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