El blog de Maria

Q- Thank you so much Maria for your tips on probate. I still have a question though. My mother, British national, residency in Spain, lived and died recently in Spain. She has a non-moveable asset (house) only in Spain but moveable assets in Uk (bank account) and Spain (bank account) but also Austria (bank account). My question refers to the Austrian bank account: do we apply for Probate in UK or is Spain the competent authority in order to release money in the Austrian bank account? It would be really helpful to me if you could answer my question. Sorry I don't speak Spanish, except - muchas, muchas Gracias.

A-Both Spanish and Asustrian inheritance law follow the rule of nationality.

Even when your mother had residency in Spain and a real estate here, even when the UK Law ( your mother´s nationality) forwards Inheritance Law on real estates to law of territory of the real estate, the Spanish Supreme Court following the principle of international solutions harmony, and considering the restriction that Spanish law and the forced heirs system would impose on your mother´s inheritance will deffend the application of UK Law to the whole inheritance, Austrian Bank account included.

Inheritance Tax on the acquisition of the Spanish property by whoever are the heirs is subject to Spanish Inheritance Law.

I do hope this clarifies you!

More questions?

Tarifa by Janine Owen at Flickr.com