Belgian and Dutch estates with assets in Spain

By René Dechamps Azanza, lawyer (Madrid Bar no. 21.297) · October 2026

Which law governs the estate

Spain, Belgium and the Netherlands all apply EU Regulation 650/2012. For deaths since 17 August 2015, one law governs the whole estate: as a rule, that of the deceased's last habitual residence, unless they chose the law of their nationality in a will. A European Certificate of Succession can prove who the heirs are in every member state.

Who taxes what

• Spain taxes the assets located in Spain, even if the deceased and the heirs are non-resident. Non-resident heirs can apply the rules of the Spanish region where most Spanish assets are; in Madrid that includes a 99% relief for spouses, children and parents.
• Belgium taxes the worldwide estate when the deceased lived there. In Flanders, Spanish inheritance tax paid is deducted on movable and immovable assets. In Brussels and Wallonia the deduction covers only real estate abroad; since a law of 28 December 2023, proof of the foreign tax can be provided within five years.
• The Netherlands levies erfbelasting when the deceased lived there, or was a Dutch national who had left less than ten years earlier. Double taxation is addressed in the Dutch return under its own rules.

Spain has no inheritance-tax treaty with Belgium or the Netherlands: relief depends on these domestic rules, so the order and timing of each return matter.

Documents and formalities

• Civil-status documents issued in another EU country (death, birth, marriage) no longer need an apostille under Regulation 2016/1191, which also offers multilingual forms.
• Wills and notarial deeds are outside that regulation and are handled under the Succession Regulation's own rules.
• The Spanish steps — NIE for each heir, notarial deed of acceptance, Spanish inheritance tax within six months, municipal capital gains tax and Land Registry — are set out in our guide Inheriting property in Spain as a non-resident.

How we coordinate

The founding partner, Belgian and Spanish, reads Belgian and Dutch deeds and certificates directly and coordinates the Spanish side with the Belgian notary or the Dutch notaris, in Dutch, French or English.

Frequently asked questions

Is there a tax treaty between Spain and Belgium for inheritances?

No. Spain has inheritance-tax treaties only with a few countries; with Belgium and the Netherlands, double taxation is reduced through each country's domestic rules.

Does the Belgian attest van erfopvolging work in Spain?

It is the starting point, but Spanish notaries and registries often ask for additional documents or a European Certificate of Succession. We check this at the outset.

Which return should be filed first?

It depends on the region and the assets. Because foreign tax relief usually requires proof of the Spanish tax, the Spanish return is often settled first.

General information, updated October 2026. It does not replace advice on your specific case.