Making a Will When You Own Assets in Multiple Countries

For internationally mobile individuals with property, investments, and financial accounts spread across multiple countries, estate planning is substantially more complex than for someone whose entire estate is situated in one jurisdiction. A single UK will, however carefully drafted, may not provide the intended result for assets situated in France, Spain, or the UAE — because succession law is primarily territorial, and each country's courts may apply their own rules to assets within their borders.

This guide explains the legal framework for international succession, the key risks to avoid, and the practical approach to ensuring your estate passes according to your wishes regardless of where your assets are located.

Why One Will Is Often Not Enough

A will is a legal document that must be valid under the law of the jurisdiction in which it is enforced. A will drafted in England under English law will be recognised and enforced by the English probate courts. But if you own property in France, the French notary system will primarily apply French succession law to that French property.

The key principle: moveable assets (bank accounts, investments, personal property) are generally governed by the law of the country where the deceased was domiciled. Immoveable assets (land and buildings) are generally governed by the law of the country where they are situated (the lex situs rule).

This creates the fundamental problem for the internationally mobile: your UK will governs your UK moveable assets (and UK immoveable assets). Your French property is governed by French law. Your Spanish apartment by Spanish law.

Forced Heirship: The Hidden Risk

Many civil law countries impose forced heirship rules that override the testator's wishes. These rules reserve a portion of the estate for "forced heirs" — typically children and sometimes spouses — regardless of what the will says.

France: the réserve héréditaire reserves a portion of the estate for children. If there is one child, they must receive at least 50%; two children: 66%; three or more children: 75%. Only the remaining "disponible" portion can be freely willed to anyone else.

Spain: Spanish law reserves two-thirds of the estate for children (legítima). This applies to Spanish-sited property regardless of the testator's nationality.

Italy: forced heirship reserves 50% for a spouse or 50% for children (or 25% for a spouse and 25% for children where both survive).

Greece, Portugal, Germany: each has forced heirship rules of varying scope.

UAE: Sharia law principles apply to Muslim testators (and, in some interpretations, to non-Muslims for UAE-sited assets absent a valid registered will). Non-Muslims should register a will with the DIFC Wills Service or Abu Dhabi Judicial Department to ensure UAE assets pass according to the testator's wishes.

The UK (England, Wales, Scotland) does not have forced heirship for adults (though the Inheritance (Provision for Family and Dependants) Act 1975 allows certain family members and dependants to make claims against the estate if inadequately provided for). This makes the UK an outlier among major developed nations.

The EU Succession Regulation (Brussels IV)

Regulation EU No 650/2012 (Brussels IV) fundamentally changed succession law across the EU member states from August 2015. It applies to estates of individuals who die after 17 August 2015 where the estate involves cross-border elements.

The key rule: under Brussels IV, the default rule is that the law of the country where the deceased was habitually resident at the time of death governs the succession to the entire estate — including property situated in other EU member states.

The choice of law: a testator can elect in their will for the law of their nationality to apply instead of their habitual residence. For example, a British citizen habitually resident in France can elect for English law to govern their entire succession — including their French property.

Why this matters: if a British citizen living in France has assets in France, Spain, and Germany, without a choice of law they may face French succession law applying to the whole estate (including French forced heirship). By electing English law in their will, they can potentially apply English law (no forced heirship) to the entire EU-sited estate.

UK's position: the UK did not participate in Brussels IV. It is not bound by it and has not adopted equivalent domestic legislation post-Brexit. This means a UK will with an English law choice of law election under Brussels IV may be recognised by French, Spanish, or Italian courts — but a UK court will not apply Brussels IV in return.

Practical advice: any UK citizen with assets in multiple EU countries should take specialist advice on whether a Brussels IV choice of law election in their will is appropriate and how it will be treated in each relevant country.

Separate Wills for Separate Jurisdictions

Many international estate planners recommend separate wills for different jurisdictions — one for UK assets, one for French assets (perhaps drawn up by a French notaire), one for UAE assets (registered with the DIFC Wills Service), and so on.

Advantages:

• Each will is drawn up by a local professional who understands local formalities
• Local probate/succession processes can proceed in parallel without waiting for a foreign grant
• Specific local rules (e.g., DIFC will requirements for UAE) can be addressed correctly
• Reduces the delay and cost of obtaining a UK grant and having it recognised abroad

The critical danger — revocation: UK law provides that a new will revokes all previous wills (and codicils) unless the new will contains a specific provision limiting its scope. A UK will that begins with the standard clause "I hereby revoke all former wills and testamentary dispositions made by me" will revoke any previously executed foreign wills.

Similarly, a new French will with an equivalent revocation clause will revoke the UK will. Multiple wills must each contain carefully drafted limitation clauses specifying the jurisdiction or assets to which each will applies.

The wording is critical and must be drafted by a lawyer who understands the intersection of the relevant legal systems.

Mirror Wills for Couples

Mirror wills — where each spouse makes an identical (or near-identical) will leaving everything to the other and then to the children — are common for couples. They are practical for straightforward estates in a single jurisdiction.

For internationally mobile couples with assets in multiple countries:

• Mirror wills should cover only the assets they are intended to cover
• Each spouse's will should specify its geographic scope
• The wills should be consistent across jurisdictions (a French notaire can advise on consistency with the UK mirror will)
• Updating mirror wills after divorce, remarriage, or the death of a beneficiary is essential — and more complex across jurisdictions

The Governing Law Clause

Any will for an internationally mobile individual should include a specific clause stating:

• The law that governs the will (the applicable law)
• The geographic scope of the will (which assets it covers)
• Any Brussels IV choice of law election (for EU assets)

Without this, the will may be interpreted under the law of the wrong jurisdiction, or two wills may inadvertently apply to the same assets (or none).

Letter of Wishes

A letter of wishes is a document accompanying the will that provides guidance to executors and trustees on how to exercise their discretions. It is not legally binding but is taken into account.

For internationally mobile families, a letter of wishes may cover:

• Guidance on exercising discretionary trust distributions
• Wishes regarding specific personal items
• Preferences for how property should be dealt with (retained, sold, or transferred)
• Context for the distribution decisions (explanation of why a child received less, or why a particular asset was directed in a particular way)

Letters of wishes should be updated regularly and should not contain anything that could be used to challenge the will.

Updating Wills After Major Life Events

Any will involving multiple jurisdictions becomes stale faster than a domestic will. Trigger events requiring review:

• Marriage or civil partnership (can revoke an existing will in English law unless the will was made "in contemplation of marriage" — verify the position in each jurisdiction)
• Divorce (removes a former spouse as beneficiary under English law but may not do so under other legal systems)
• Birth of children (may be required heirs in civil law jurisdictions)
• Death of a beneficiary (alternative beneficiaries should be specified)
• Acquiring new property in a new country
• Major change in asset values (property appreciation may shift the estate's centre of gravity)
• Change of domicile or habitual residence (alters the governing law)
• Change in the law (forced heirship rules, Brussels IV, or local succession law changes)

The internationally mobile individual should review their will arrangements whenever any of the above events occur — and as a matter of routine every three to five years even without a specific trigger.

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Succession law varies significantly by jurisdiction and changes over time. This article provides a general overview and does not constitute legal advice in any jurisdiction. Always seek qualified legal advice from practitioners in each relevant country before finalising your estate planning.

How Global Investments can help

Global Investments coordinates the estate planning process for clients with assets across multiple jurisdictions — working with local legal specialists in each relevant country to ensure wills, powers of attorney, and trust structures work coherently across borders. We help clients identify the risks they face (forced heirship exposure, uncoordinated wills, revocation errors) and put coordinated solutions in place. Contact our team to discuss your international estate planning requirements.