My mother was Lithuanian but lived in Spain for the last fifteen years. Does Lithuanian law apply?

Probably not, unless she chose Lithuanian law in a will. Her habitual residence was in Spain, so Spanish law governs the whole estate, including property in Lithuania, and the Spanish authorities are the main ones dealing with it.

What counts as habitual residence?

The country that was the centre of the person's life at death, judged on all the facts: how long and how regularly they lived there, why they were there, where their family and social life was, and where their assets were. It is not decided by registration alone.

Can someone have two habitual residences?

No. For the Regulation, a person has only one habitual residence at the time of death. When someone split their time between two countries, deciding which one it was can be the main point of dispute.

Does the Regulation decide what happens to our joint property as a married couple?

No. Matrimonial property is outside the Regulation. First the surviving spouse's share of joint property is worked out under the law that governs the marriage, and only the rest forms the estate.

Does the Regulation apply to inheritance tax?

No. Tax is outside its scope. Each country applies its own tax rules, so an inheritance can be taxable in more than one country.

The deceased died before August 2015. What then?

The Regulation does not apply. Lithuanian authorities use the older rules in the Civil Code, under which real estate follows the law of the country where it is located and other assets follow the law of the deceased's last permanent residence.

Which law applies to an inheritance? EU rules and Lithuania

The basic rule: habitual residence

Before 2015, every EU country had its own conflict rules. Some looked at nationality, some at domicile, some split movable and immovable property. The same estate could be governed by two or three laws at once.

The EU Succession Regulation (No 650/2012) replaced this for deaths on or after 17 August 2015. Its main rule is that the law of the country where the deceased had their habitual residence at the time of death governs the succession as a whole. That law decides:

who the heirs are and what share each gets;
the surviving spouse’s inheritance rights;
the reserved share that cannot be taken away by a will;
how and by when the inheritance is accepted or refused;
the heirs’ liability for debts;
how the estate is divided.

The same country’s authorities deal with the estate. In Lithuania, that is normally the notary at the deceased’s last place of residence, and the district court if there is a dispute.

What habitual residence means

The Regulation does not define it. The authority looks at the person’s life in the years before death: how long and how regularly they lived in a country, why they were there, where their family and friends were, and where their property was. Registration, tax residence and nationality are relevant but not decisive.

There can be only one habitual residence. In a case that came from Lithuania (E.E., C-80/19, 2020), a Lithuanian woman lived in Germany with her German husband and died there. Her estate was essentially real estate in Lithuania. A Lithuanian notary refused to give her son a certificate of inheritance because she had lived in Germany. The Court of Justice confirmed that a person has only one habitual residence for the purposes of the Regulation. It also held that a Lithuanian notary issuing a national certificate of inheritance is not a “court” under the Regulation, so its jurisdiction rules do not by themselves prevent the notary from acting. And because she had made her will before a Lithuanian notary before 2015, Lithuanian law was treated as chosen.

The exception

If it is clear from all the circumstances that the deceased was manifestly more closely connected with another country, that country’s law applies instead. This is meant for rare cases, for example someone who moved abroad shortly before death but whose life remained in their home country.

Choosing the law of your nationality

A person can choose, in a will, the law of the country of their nationality to govern their whole estate. Someone with two nationalities can choose either.

This matters for Lithuanians abroad. A Lithuanian living in Ireland can choose Lithuanian law in a will, so that Lithuanian rules on heirs, the spouse’s share and the reserved share apply wherever they die. Without that choice, the law of wherever they live at death applies, and that may change if they move.

The choice must be made in a will, or be clear from its terms. More on this in wills for international families.

If the deceased chose the law of an EU country, the heirs can agree in writing that the courts of that country deal with the estate. This can bring the case to Lithuania even when the deceased lived elsewhere.

When the deceased lived outside the EU

The Regulation applies whether or not the law it points to is the law of an EU country. So a Lithuanian notary applies it even when the deceased lived in the UK, Norway or the US.

Lithuanian authorities may still deal with the estate

If the deceased’s habitual residence was outside the EU but they left assets in Lithuania, Lithuanian authorities can deal with the whole estate if the deceased:

was a Lithuanian national at death, or
had their previous habitual residence in Lithuania and moved away no more than five years before the case started.

Otherwise, Lithuanian authorities can still deal with the assets located in Lithuania.

Sent back to Lithuanian law

When the Regulation points to the law of a non-EU country, it applies that country’s conflict rules too, if they send the case back to the law of an EU country. A common example: the law of England and Wales generally lets real estate follow the law of the country where it is located. So if a British person living in England dies with a flat in Vilnius, English law may send the flat back to Lithuanian law, while the rest of the estate follows English law.

This is a technical area, and the result depends on the exact rules of the other country. If an estate involves the UK, Norway, the US or another non-EU country, get advice before acting on assumptions.

Ireland and Denmark

Ireland and Denmark do not take part in the Regulation. The UK did not take part either and has since left the EU.

For a Lithuanian notary, these countries are treated like any other non-EU country: the Regulation still applies in Lithuania. But Irish, Danish and British authorities follow their own rules, which may point to a different law. The same estate can therefore be dealt with differently in Lithuania and in Ireland. A European Certificate of Succession issued in Lithuania is also not recognised there, so assets in those countries need a local procedure.

What the Regulation does not cover

Some questions close to inheritance follow other rules:

Matrimonial property. The surviving spouse’s share of joint property is decided first, under the law governing the marriage. Lithuania does not apply the EU Regulation on matrimonial property, so Lithuanian authorities use the Civil Code. See dividing property when assets are in several countries.
Joint accounts, life insurance and pensions. Assets that pass by contract, not by inheritance, follow their own rules.
Companies. What happens to shares is partly governed by company law and the articles of association.
Trusts. Creating and running a trust is outside the Regulation.
Tax. Each country taxes under its own rules. See inheritance tax in Lithuania.

Practical checklist

Establish where the deceased had their habitual residence at death, and be ready to show why.
Look for a will and check whether it chooses a law.
List the assets by country, including bank accounts, pensions and insurance.
If the deceased lived outside the EU, check whether Lithuanian authorities can deal with the whole estate.
For each country with assets, find out which procedure releases them there.

Which country's law applies to an inheritance