09
Mar
Making an international will: getting it right across borders
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International assets can invalidate your will - and 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 several 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 is now based on residence rather than domicile, using the statutory residence rules to decide who is a long-term UK resident.
However, tax and inheritance rules do not always align. Even if the UK taxes your estate based on residence, another country may apply its own rules to decide who inherits. Someone living in France but owning property in the UK could find that both countries have a say on tax, inheritance or both.
Is one worldwide will enough?
For straightforward affairs, a single worldwide will may be sufficient. But a will only controls who receives your assets. It does not automatically control how those assets are taxed in each country.
If you hold 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 significant assets in another country, it is often sensible to have separate wills, one for the UK and one for each overseas country. A UK will might cover your British bank accounts and property, while a Spanish will deals with Spanish assets.
EU succession rules
If you are connected to an EU country, 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 your habitual residence at death will usually apply, which may not reflect your wishes.
Why proper planning matters
Without coordinated international planning, a will may not be accepted abroad, assets may be distributed under forced heirship rules, executors may need to handle probate in several jurisdictions, and families may face unexpected tax bills.
At LCF Law, we review your worldwide assets, assess the relevant rules in each country and create a plan that protects your family and your wishes.
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