Is my German will automatically invalid in Mallorca?

No, it remains formally valid. However, without an explicit choice of law, it will be interpreted under Balearic inheritance law, and the process will take considerably longer due to translations and apostilles.

As a German, can I choose German inheritance law in Mallorca?

Yes. Under Art. 22 of the EU Succession Regulation, you can choose the law of your nationality, but this choice of law must be explicitly stated in the will. Without a choice of law, habitual residence applies, meaning Balearic regional law (Foralrecht) for Mallorca residents.

How much does a Spanish notarial will cost?

A simple testamento abierto often costs between 40 and 80 euros as a rough guide, considerably less than the later additional work and extra costs of around 300 to 800 euros without a Spanish will.

What deadline applies for Spanish inheritance tax?

Six months from the date of death. Within the first five months, an extension of a further six months can be requested – the deadline applies even if no tax is due thanks to a bonification.

Do I need a NIE number as an heir?

Yes. Every heir of Spanish assets needs a NIE for the tax return and land registry entry, even if they never move to Spain.

What is the European Certificate of Succession?

An EU-wide recognised proof of inheritance issued by the competent probate court. It facilitates cross-border processing but does not replace Spanish formalities such as the notarial acceptance of inheritance.

Does the EU Succession Regulation also apply in Denmark and Ireland?

No. These two EU states do not participate in Regulation (EU) No. 650/2012.

What happens if I have no will and no choice of law?

Statutory succession under Balearic regional law (Foralrecht) applies: children inherit as priority heirs, the spouse receives a usufruct instead of co-ownership, and children are entitled to a compulsory portion (Pflichtteil) of one third of the estate.

EU Succession Regulation: Choice of Law for Mallorca 2026

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Spanish will: process and costs

The basic rule of the EU Succession Regulation: one law for the entire estate

The EU-ErbVO follows the principle of unity of the estate: for the entire estate – property, bank accounts, securities, household contents, regardless of where in the EU they are located – only a single law of succession generally applies. The connecting factor is not the nationality of the deceased, but their habitual residence at the time of death. Anyone whose centre of life is in Mallorca will therefore generally be treated under Spanish inheritance law – even if they hold a German passport and their entire assets are located in Germany.

Habitual residence is not merely a registered address. It results from an overall assessment: the duration and regularity of the stay, family and social ties, centre of life, reasons for the stay, and professional or economic connections. Tax residency can be an indicator, but it is not automatically identical – anyone who has looked more closely into the 183-day rule for tax residency for the sake of distinction should know: this is a separate concept with its own criteria.

Feature	Habitual residence (inheritance law)	Tax residency (183-day rule)
Purpose	Determines applicable inheritance law under the EU-ErbVO	Determines unlimited tax liability in Spain
Criteria	Centre of life, family/social ties, duration, reasons for the stay	Physical presence for at least 183 days in the calendar year
Proof	Overall assessment by probate court/notary	Empadronamiento, Certificado de Residencia Fiscal, among others

Note: Spain has several civil-law territorial legal systems (regional/foral laws). Even once it is established that "Spanish law" applies, it must also be clarified which territorial civil law specifically applies – on Mallorca, this is generally the Balearic foral law.

Without a choice of law: What Balearic foral law means for heirs

If a Mallorca resident makes no choice of law and dies after 17 August 2015, Balearic inheritance law automatically applies – regardless of whether a German will exists. Balearic foral law differs from the German BGB in key respects, particularly regarding the compulsory portion (Pflichtteil).

Aspect	German inheritance law	Balearic foral law (without choice of law)
Children's compulsory portion	Compulsory portion as a monetary claim, amount depending on the statutory share	One third of the estate; with more than four children, one half
Position of the spouse	Co-ownership share of the estate alongside the children	Usufruct over half of the estate instead of co-ownership
Nature of the compulsory portion	Purely a monetary claim against the heirs	A share of the estate assets themselves (in kind, "legítima")
Statutory succession without a will	Children, then parents, then siblings before grandparents	Children, then parents, then ancestors of the nearest degree

Caution: A will drawn up in Germany remains formally valid, but without an express choice of law it will be interpreted under Balearic law. The intention of "my wife shall become sole heir" can thus be thwarted by the Spanish compulsory portion rules.

The choice of law under Article 22 of the EU Succession Regulation: How to secure German law for yourself

The good news: the EU Succession Regulation gives you a choice. Under Article 22 of the EU Succession Regulation you can choose the law of the state whose nationality you hold to govern your entire succession – if you hold several nationalities, one of them. This choice of law must be expressly declared in a testamentary disposition; a mere reference or implied acceptance is not sufficient.

In your will, formulate a clear sentence such as: "For my entire succession upon death, I choose the law of the Federal Republic of Germany pursuant to Art. 22 of the EU Succession Regulation."
Have the wording checked by a notary or a specialist lawyer for international inheritance law – especially in the case of blended families or assets in several countries.
Store the will in such a way that it can reliably be found in the event of death (in Spain: the central wills registry held by the notariat).
Review the choice of law again at every significant life change (marriage, divorce, moving house, new property).

Note: The choice of law concerns exclusively the applicable inheritance law (who inherits, forced heirship shares, order of succession). It changes nothing about the Spanish tax, land registry and registration formalities – these continue independently of it.

Spanish will vs. only a German will: the practical difference

Even with the correct choice of law, an additional Spanish notarial will (testamento abierto) is recommended for Mallorca residents with Spanish assets. The reason lies not in the applicable law, but in the procedure: a Spanish will is centrally registered with the notary and directly usable by Spanish authorities. A purely German will must first be "translated" across borders – with noticeable consequences for the time and costs involved for the heirs.

	Only a German will	Additional Spanish will
Necessary steps in Spain	Opening of the will in Germany, apostille, certified translation, certificate of inheritance or European Certificate of Succession	Notary reviews the existing Spanish will directly
Additional duration	often 2–4 months	significantly shorter, as it is centrally registered
Additional costs	at least approx. 300–800 euros (indicative value, depending on the case)	approx. 40–80 euros at the notary (indicative value)
Recognition in Germany	–	generally recognised (EU Succession Regulation)

A notarial will drawn up in Spain is, thanks to European regulations, generally also recognised as valid in Germany. In addition, Spanish notary fees are usually significantly lower than German ones – a double benefit for owners with property in Mallorca.

How drawing up a Testamento Abierto at the notary works

Arrange an appointment with the notary in Palma or your municipality (cita previa depending on the notary's office).
Bring your passport and NIE number – without a NIE number no notarial deed can proceed in Spain.
Discuss inheritance-related wishes and the desired choice of law with the notary and have them included in the will.
Have the will signed – the notary automatically registers it in the central Spanish register of wills.
Take a copy for your own records and inform relatives of its existence (not necessarily its content).

Note: A simple testamento abierto typically costs, as a rough guide, between 40 and 80 euros (as of 2026, check current rates and depending on the notary) – a manageable expense compared with the extra work involved later without a Spanish will.

The European Certificate of Succession (ENZ)

In addition to the choice of law, the EU Succession Regulation creates another practical instrument: the European Certificate of Succession. It is an EU-wide recognised proof of inheritance issued by the competent probate court, and it facilitates cross-border processing, for example with banks or land registries in several countries. Important in practice: the ENZ does not replace the Spanish formalities such as the notarial acceptance of inheritance (aceptación de herencia) before a Spanish notary – it complements them.

Inheritance tax in Mallorca: deadlines run regardless of the choice of law

The choice of law under Art. 22 EU Succession Regulation only determines the applicable civil law (forced heirship shares, order of succession) – not the inheritance tax. This is governed by Spanish or Balearic tax law respectively and runs on its own strict deadlines, regardless of which inheritance law applies.

Deadline/formality	Regulation
Deadline for the inheritance tax return (Modelo 650)	6 months from the date of death
Extension of deadline	Application possible within the first 5 months, extension by a further 6 months
Does the deadline also apply with a 0-euro tax liability?	Yes, even with a 100% tax relief for close relatives
NIE number for heirs	Required for the tax return and land registry entry

Note: The six-month deadline also applies even if, due to the Balearic tax exemptions for close relatives, no tax is actually due. Anyone who misses the deadline risks late-payment surcharges – regardless of the actual tax amount. Details on tax rates and allowances can be found in our guides on taxing inheritance from Germany and on inheritance tax for residents.

Every heir to Spanish assets also needs their own NIE number for the tax return and land registry entry – even if they themselves never move to Spain.

Choice of law and Mallorca property: what owners should pay attention to

Anyone who owns a finca, apartment or villa in Mallorca should not consider the choice of law in isolation. The EU Succession Regulation does not change anything about the Spanish land registry and registration formalities – after the inheritance case, the property still has to be re-registered in the ordinary way in the Spanish land registry, regardless of whether German or Balearic inheritance law applies. In the case of assets held in two countries or patchwork family situations (second marriage, children from a first marriage, joint ownership), it is worth seeking advice beforehand from a lawyer familiar with both legal systems.

Most common mistakes with choice of law and wills

Choice of law only discussed verbally, but not explicitly set out in the will.
German will never updated or supplemented with a choice-of-law clause after moving to Mallorca.
Assumption that a German passport alone automatically secures German inheritance law – without an EU Succession Regulation choice of law, habitual residence applies.
Confusing habitual residence (inheritance law) with tax residence (183-day rule) as if they were identical concepts.
Missing the 6-month inheritance tax deadline because of thinking "no tax is due anyway".
No Spanish will drawn up despite owning a property or having a bank account on Mallorca – heirs then pay extra in time and translation costs.

What happens after a death? The practical process for heirs

Once the inheritance case arises, several Spanish formalities follow regardless of the choice of law: the notarial acceptance of the inheritance, applying for the NIE number for each heir, filing the inheritance tax return (Modelo 650) within the six-month deadline, and re-registration in the Land Registry. You can find an overview of the first steps after a death on the island – from the death certificate to communicating with the authorities – in our guide on death on Mallorca. Anyone needing documents from Germany also can hardly avoid an apostille and a certified translation.

Checklist: choice of law and will for Mallorca residents

Realistically assess habitual residence: centre of life, family ties, length of stay.
Explicitly and in writing set out the choice of law under Art. 22 of the EU Succession Regulation in the will.
Have an additional Spanish will (testamento abierto) drawn up by a notary.
Clarify or apply for the NIE number in good time for yourself and potential heirs.
Have an existing German will reviewed and updated after moving to Mallorca.
Keep an eye on the inheritance tax deadlines (6 months, extension possible within the first 5 months).
For property or assets in several countries: consult a specialist lawyer for international inheritance law.

Conclusion

The EU Succession Regulation has changed a great deal for Germans on Mallorca: since 2015, it is no longer nationality but habitual residence that determines which inheritance law applies – for most residents, this means Balearic regional law (foral law) with notably different forced-heirship rules than in Germany. This can be deliberately steered through the choice of law under Article 22, provided it is explicitly and timely anchored in the will. Anyone who additionally draws up a Spanish notarial will spares their heirs months of translation and apostille effort – at manageable cost. Regardless of the choice of law, the Spanish tax deadlines and formalities remain in place, so comprehensive estate planning should always take both levels into account: the applicable civil law and the tax obligations on Mallorca.

EU Succession Regulation: Choosing German or Spanish inheritance law for Mallorca