Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 11 MARCH 2015

Brussels IV

Withers LLP
Withers LLP
Contributor
Withers LLP

Withers LLP

Withers is an international law firm focused on the personal, business and philanthropic interests...

View firm profile
Explore more from Withers LLP

Many private client professionals will be wearily familiar with the problems where their UK clients own property in continental Europe.

United KingdomFamily and Matrimonial
Filippo Noseda
Filippo Noseda
Lucy Johnson
Lucy Johnson
Charlie Tee
Charlie Tee
Alessia Paoletto
Alessia Paoletto
Author LinkedIn connections

Many private client professionals will be wearily familiar with the problems where their UK clients own property in continental Europe. 'Forced heirship' rules are imposed so a surviving spouse or civil partner cannot control the property; the property may pass to children of a former marriage despite the client’s wishes; there may be inheritance tax on the death of the first spouse/civil partner; and the UK tax effects of an SCI, usufruit or other civil law concepts have to be considered.

From 17 August 2015, however, the European Succession Regulation (made 4 July 2012, no. 650/2012), better known as Brussels IV, comes into effect and means that nationals of any State - including non-EU States, and EU States such as the UK which have opted out of the Regulation - can make a choice in their will to apply their national law to assets in another EU state. UK nationals therefore can elect for UK law, so their properties on the Continent will pass on death without the

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Couples Are Divorcing Later Than Ever — What The Latest ONS Statistics Mean For Families

New ONS statistics reveal that couples are now staying married for an average of 13 years before divorcing, the longest duration since records began in 1963. With no-fault divorce now the standard process and divorce rates remaining below historical levels, what do these trends mean for families navigating separation, and why do longer marriages often involve more complex financial and practical considerations?
United KingdomFamily and Matrimonial
Brabners
Brabners
Article

Gaslighting In Relationships And How It May Form Part Of Coercive Control

Gaslighting can undermine your sense of reality and form part of coercive control in relationships. This guide explains how gaslighting works as psychological manipulation, when it may constitute emotional abuse or coercive control under UK law, and what legal protections are available through family courts when dealing with narcissistic behaviour during relationships and separation.
United KingdomFamily and Matrimonial
JMW Solicitors LLP
JMW Solicitors LLP
Article

How Are Finances Divided On Divorce? A Guide To Financial Settlements In England And Wales

When a marriage ends, one of the most pressing questions is how finances will be divided. The courts in England and Wales have broad discretion to redistribute assets, guided by principles developed over decades of case law. Understanding how computation and distribution work, and the key principles of needs, sharing, and compensation, can help explain why different families receive different financial outcomes.
United KingdomFamily and Matrimonial
Weightmans LLP
Weightmans LLP
Article

Divorce Costs In 2026 - What You Need To Know

Divorce in the UK is often described as "no fault" and more straightforward than it used to be, but cost remains a major concern in 2026. This comprehensive guide examines the main elements that influence divorce costs in the UK, from court fees and solicitor charges to property valuations and pension reports. Understanding what drives expenses and how to manage them effectively can help separating couples navigate the financial realities of divorce while minimizing unnecessary costs.
United KingdomFamily and Matrimonial
Taylor Rose
Taylor Rose
Article

What Do The New Statistics Published By The Office For National Statistics Tell Us About Family Life In England And Wales?

The Office of National Statistics has released new data on divorce and civil partnership dissolution in England and Wales through 2025, revealing that the average relationship ends after approximately 13 years. With over 105,000 couples legally ending their relationships in 2025 and cohabitation rates rising to 24.3% of coupled households, these statistics highlight the urgent need for comprehensive legal frameworks that address both married and unmarried partnerships.
United KingdomFamily and Matrimonial
Weightmans LLP
Weightmans LLP
Article

A 5% Wealth Tax? Preparing Clients For California's Billionaire Tax Act

California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.
United StatesTax
Withers LLP
Withers LLP
Article

Navigating Florida’s New Trust, Probate And Series LLC Statutes

Florida has enacted significant statutory changes affecting trust administration, probate procedures, and business entity formation. These reforms introduce streamlined nonjudicial processes for trustee discharge, expand access to simplified probate administration, and establish a new framework for protected series LLCs that offers enhanced asset protection and operational flexibility for estate planners and business owners.
United StatesWealth Management
Withers LLP
Withers LLP
Article

Flexible Working In 2027: The UK Government Reveals Further Details Of Upcoming Reforms

The UK government has published its response to consultation on flexible working reforms, introducing a new reasonableness test for employers refusing requests from 2027. The reforms will require employers to meet with employees before rejecting applications and explain why refusal is reasonable, while consultation data reveals significant gaps between employer and employee perceptions of the current system.
United KingdomEmployment and HR
Withers LLP
Withers LLP
Article

Subscription Contracts: What Businesses Need To Know About The New UK Cancel Culture

The UK government has accelerated the implementation of new subscription contract rules under the Digital Markets, Competition and Consumers Act 2024, moving the enforcement date to January 2027. These regulations introduce stricter transparency requirements at sign-up, mandatory cooling-off periods including a new renewal cooling-off window, and simplified cancellation processes designed to eliminate 'subscription traps' that lock consumers into unwanted recurring payments.
United KingdomConsumer Protection
Withers LLP
Withers LLP
Article

Navigating Japan's Foreign Investment Rules: Key Requirements And The 2026 Reform Update

Japan's Foreign Exchange and Foreign Trade Act amendments, promulgated in June 2026, introduce significant changes to foreign direct investment screening procedures. These modifications expand regulatory oversight to include indirect acquisitions, mandate reporting of risk mitigation measures, and grant authorities enhanced powers to address national security concerns even after transactions are completed.
JapanGovernment, Public Sector
Withers LLP
Withers LLP