Germany

Spanish Inheritance Law for Berlin Families

Published April 2025 · 8 min read · By International Inheritance Spain

Berlin's international population includes many families with holiday properties or financial connections to Spain. For Berlin-based heirs, the Spanish inheritance process runs in parallel with the German Erbschaft process, and the bilateral 1966 Germany-Spain inheritance tax treaty must be carefully applied to avoid double taxation.

Signing Documents from Berlin

Berlin residents can sign a Spanish power of attorney at the Spanish Consulate General in Berlin — at Lichtensteinallee 1, 10787 Berlin. Alternatively, a Berlin Notar can witness the signature on a document that is then apostilled by the Berlin Senate.

The Germany-Spain Double Taxation Treaty

Germany and Spain have a bilateral inheritance and gift tax treaty (1966) — one of very few in existence globally. For Berlin families inheriting Spanish property:

• Spain has primary taxing rights on Spanish real estate
• Germany grants a credit for Spanish inheritance tax paid against German Erbschaftsteuer
• In regions like Andalucía where Spanish tax is near zero, Germany effectively taxes the full German share with no credit offset
• In Cataluña where Spanish tax is higher, the credit reduces German tax substantially

EU Succession Regulation for German Nationals

Berlin residents who are German nationals benefit from EU Succession Regulation 650/2012. They can choose German law (professio iuris) for their estate and use the European Certificate of Succession to prove heirship in Spain. This streamlines the Spanish process significantly — no apostille or translation of the German succession document is needed.

Common Situations for Berlin Families

• Creative professionals and artists who bought property in Barcelona or the Costa Brava
• German retirees with property in Mallorca or the Canary Islands
• International Berlin families with one partner from Spain
• Investment properties held in Spanish holding structures

Timeline for a Berlin-Managed Spanish Estate

• Week 1–2: Contact us, NIE applications, power of attorney at Berlin consulate or notary
• Week 3–6: Registry searches, asset inventory, European Certificate of Succession from German notary
• Month 2–4: Tax calculation (Spanish and German), deed preparation
• Month 4–6: Spanish tax filed, notarial deed signed, assets registered