The line of succession can be altered by means of a will or contract of inheritance.

This is the case, for example, under German civil law meaning that German citizens can also benefit from the Ibicencan agreement as to succession.

In 1703, the Habsburgs responded to this situation by forging a mutual pact of succession – initially kept secret – for the Habsburg dominions in their entirety.

In our opinion, it should be, and therefore, if there is an inheritance agreement between first-order relatives, in Ibiza the inheritance would be taxed only at 1%.

Because the young ruler had no offspring, provisions of the treaty of Vienna of 1515, concluded by the Jagiellons and the Habsburgs, came into force.