Germany

Spanish Inheritance Law for Frankfurt Families

Published April 2025 · 9 min read · By International Inheritance Spain

Frankfurt is Germany's financial centre, and its international population includes many families with property or investment ties to Spain. Whether you are dealing with a holiday property on the Costa Brava, a bank account in Barcelona, or shares in a Spanish company, the process of settling a Spanish estate from Frankfurt requires expertise in both legal systems.

Frankfurt's International Community and Spanish Inheritance

Frankfurt's large expat and international professional community means that many Frankfurt residents have connections to Spain — including Germans who retired or bought holiday properties in Spain, and international professionals whose families have Spanish assets. When someone dies, the Frankfurt-based heir must simultaneously navigate German probate and Spanish inheritance administration.

The Germany-Spain Inheritance Tax Treaty

The 1966 bilateral treaty between Germany and Spain remains one of the few such treaties in existence in the inheritance tax field. Its key provisions:

• Spanish real estate: Taxed primarily in Spain; Germany grants a credit
• Spanish bank accounts and securities: If held through a Spanish branch or institution, taxed in Spain; Germany credits
• German assets: Taxed in Germany
• The credit mechanism: German inheritance tax on the worldwide estate is reduced by the Spanish inheritance tax already paid — but the credit cannot exceed the German tax attributable to the Spanish assets

This means that if the Spanish inheritance tax is higher than the German equivalent, the excess Spanish tax is not refunded — it is simply the effective total tax. Careful planning (particularly regarding which German deductions and allowances are applied) can optimise the outcome.

Using the European Certificate of Succession from Frankfurt

Germany is an EU member state. A Frankfurt resident who qualifies as an heir can obtain a European Certificate of Succession (ECS) from the German Nachlassgericht. This certificate is valid throughout the EU, including Spain, without need for apostille or translation. The Spanish notary and Land Registry will accept it directly.

This is a significant practical advantage compared to the UK (which no longer participates in the EU system) and gives German heirs a streamlined route to proving their entitlement in Spain.

Power of Attorney from Frankfurt

Frankfurt residents can grant a Spanish power of attorney at the Spanish Consulate General in Frankfurt, located at Lyoner Strasse 15, 60528 Frankfurt am Main. Alternatively, the document can be notarised by a Frankfurt Notar and apostilled by the Hessian state authority.

We prepare all documents in advance. Once you have signed and the document is apostilled (if needed), we act on your behalf throughout the entire Spanish process.

Spanish Inheritance Tax: What Frankfurt Families Actually Pay

For Frankfurt families with property in popular Spanish regions:

• Costa del Sol / Andalucía: Children and spouse inherit with very low effective tax after regional reductions — often near zero
• Costa Blanca / Valencia: Moderate reductions; effective rates depend on estate value
• Cataluña (Barcelona / Costa Brava): Higher rates, less generous regional reductions — the most expensive region for non-residents
• Balearic Islands: Generous reductions comparable to Andalucía

Coordinating German Probate and Spanish Inheritance

Frankfurt families often run two processes in parallel: the German probate (obtaining the Erbschein, dealing with German assets) and the Spanish inheritance administration. We coordinate with your German Notar or Rechtsanwalt to ensure the two processes proceed on the same timeline and that the treaty credit is correctly applied in Germany.