In short
In the EU, the law of the country where the person habitually lived usually decides the inheritance. The European Certificate of Succession can prove who the heirs are across borders. Inheritance tax isn’t set by the EU at all: each country has its own rules, and some have none.
Which country’s law applies
Since 17 August 2015, the EU Succession Regulation (No 650/2012) has decided which country’s inheritance law applies to an estate with links to more than one EU country (EUR-Lex).
- The default is the law of the country where the person had their habitual residence at death.
- A person can instead choose the law of their nationality, but the choice has to be made in a will or similar document, either expressly or clearly from its terms.
- Denmark and Ireland don’t take part (Your Europe).
For crypto this matters mostly when someone lived abroad, or holds accounts with an exchange in another country. The applicable law decides who the heirs are and how the estate is handled.
The European Certificate of Succession
The European Certificate of Succession is an optional document that proves someone’s status as heir, executor or administrator. The other EU countries bound by the Regulation (so not Denmark or Ireland) accept it without any special procedure (Your Europe). You can use a national document instead, such as a certificate of inheritance from a notary, but the European certificate saves arguments when an exchange is based in a different country from the heirs.
Exchanges’ help pages mostly list US and UK documents. If you’re an EU heir, send your national certificate or the European one, and ask support to confirm what they need before you post originals.
Inheritance tax is national
The EU succession rules “do not determine” the inheritance taxes heirs pay (Your Europe). Each country sets its own:
- Some tax heirs according to how closely related they are, with allowances that differ a lot between countries.
- Some have no inheritance tax at all. Sweden abolished it for deaths from 17 December 2004, and Austria stopped charging it in August 2008 (oesterreich.gv.at), though transfers of property there can still be taxed in other ways.
- When two countries are involved, both may claim tax. Tax treaties sometimes prevent double taxation, often they don’t.
Crypto is valued at the date of death in the same way as other investments. Ask a local tax adviser how your country treats the heir’s later gains.
New rules for crypto platforms
- DAC8. Since 1 January 2026, crypto service providers in the EU collect information about their customers’ transactions for the tax authorities, which exchange it with each other from 2027 (European Commission). Undeclared holdings are becoming visible.
- MiCA. Crypto service providers serving EU customers need an authorisation under the Markets in Crypto-Assets Regulation. The transition period for existing firms ended on 1 July 2026 at the latest (ESMA). If the exchange that holds the funds has since stopped serving EU customers, contact it anyway through its official website and ask how it handles estates.
Checklist for EU heirs
- Establish which country’s law applies, and get the national certificate or a European Certificate of Succession through the notary or court.
- List every exchange account and wallet, using Finding crypto.
- Value each holding on the date of death.
- Check inheritance tax in the country that taxes you, which may not be the country of the estate.
- Send claims to exchanges with the certificate and a translation if they ask for one.
Not legal or tax advice. EU rules as of September 2026; national rules differ widely.