From both a Belgian and a German perspective, the applicable law for inheritances occurring on or after August 17, 2015, is determined by the rules of the European Succession Regulation (EU Succession Regulation). According to Article 21 of the EU Succession Regulation, the habitual residence of the deceased is the determining factor. This is the place where the deceased actually resided and intended to reside at the time of death and where they were socially integrated.
However, a possible choice of law by the testator would take precedence, which would have to be examined specifically. Further information - with examples - can be found in our Article on the applicable law under the EU Succession Regulation.
Example: Spouses M (man) and F (woman) live under the statutory matrimonial property regime of community of acquired property in Belgium. They have two children together, K1 and K2. M also has a child, K3, from a previous marriage.
The assets consist of a bank account in Germany and a property in Belgium.
M died on August 1, 2020, in Belgium. He was habitually resident in this country before his death. No will exists.
In this case, the nationality of the deceased is irrelevant. Since the case arose after the entry into force of the EU Succession Regulation, the deceased's habitual residence or a prior choice of law is decisive. There is no will and no separate choice of law. Therefore, only the habitual residence is relevant. This is in Belgium. Consequently, Belgian inheritance law applies. For any questions, please contact your specialist lawyer for inheritance law in Düsseldorf and Krefeld, Dr. Michael Gottschalk.