MAKING AN INTERNATIONAL WILL
Amjed Zaman at LCF Law reports on how international assets can invalidate your will and how most people have no idea.
If you own property abroad, work overseas, or have close family in another country, your UK will alone may not fully protect your estate. What looks straightforward on paper can become complicated after death. Assets can be frozen, families face delays, and executors may have to deal with lawyers and tax authorities in multiple countries.
Each country has its own inheritance and tax rules, and they rarely fit neatly together. A will valid in England may not work in Spain, and a tax-efficient plan in one country could create an unexpected bill in another.
UK inheritance tax now based on residence
Since April 2025, the UK has changed how inheritance tax works. It’s no longer based on domicile but on whether you’re treated as a long-term UK resident under the statutory residence rules.
However, tax rules and inheritance rules aren’t always aligned. Even if the UK taxes your estate based on residence, a different country may apply its own rules to decide who inherits.
Is one worldwide will enough?
For straightforward affairs, a single worldwide will may suffice. But a will controls who receives your assets, it doesn’t automatically control how those assets are taxed in each country and if you own assets in multiple countries, more than one tax authority may claim inheritance or succession tax, meaning the same asset could be taxed twice.
When separate wills make sense
If you own property or substantial assets in another country, it’s often sensible to have separate wills, one for the UK and one for each relevant overseas country. A UK will might deal with your UK bank accounts and property, whilst a Spanish will deals only with your Spanish property.
EU succession rules
If you’re connected to an EU country, EU Regulation 650/2012 may apply. This allows you, in some cases, to choose the law of your nationality to govern your estate. Without a valid choice, the law of the country where you’re habitually resident at death will usually apply, which may not be what you expect.
Why proper planning matters
Without proper international planning, a will may not be accepted in another country, assets may be distributed under foreign forced heirship rules, executors may need to run probate processes in multiple jurisdictions, and families may face unexpected tax bills.
At LCF Law, we review your worldwide assets, consider the relevant inheritance and tax rules in each country, and put a plan in place that protects your family and your wishes.
Personal Law partner and Cross-border specialist Amjed Zaman at LCF Law has experience assisting clients with cross-border counsel. For
tailored advice, call 01274 386990 or email azaman@lcf.co.uk
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