Writing a Valid Will as an Expat: A Complete Guide for Internationally Mobile Individuals

For internationally mobile individuals, few financial planning topics are as important — or as frequently deferred — as writing a valid will. The cost of getting it wrong ranges from inconvenience and delay to assets passing in ways you never intended, significant additional tax liability, and prolonged family conflict.

This guide addresses the key legal and practical considerations for expats with assets in more than one country, focusing particularly on UK nationals living or working abroad.

Why Expat Wills Are More Complex

In a purely domestic scenario, writing a will is relatively straightforward. The testator's domicile determines which law governs the succession, and a single properly executed will normally deals with the entire estate.

For an expat, the complications multiply:

• Different countries apply different rules about which law governs succession to property within their borders.
• Forced heirship rules in many civil law countries can override wishes expressed in a foreign will.
• Assets are "sited" in different jurisdictions — UK bank accounts, Spanish property, a UAE investment account — each potentially governed by different law.
• Probate must typically be obtained (or its local equivalent) in each country where assets are held.
• Marriage abroad, new domicile, or acquiring additional assets may revoke existing wills or require updates.

The EU Succession Regulation (Brussels IV)

For UK nationals living in EU member states, the EU Succession Regulation (EU 650/2012), commonly known as Brussels IV, is significant. It applies to the succession of individuals who die resident in an EU member state, and it came into force in August 2015.

The default rule: Under Brussels IV, the law applicable to a person's succession is the law of their habitual residence at the time of death. So a British national habitually resident in France at death would, by default, have their entire estate governed by French succession law — including the French forced heirship rules (réserve héréditaire).

The election: Brussels IV allows individuals to elect, in their will, for the law of their nationality to apply instead. A British national living in France can therefore elect for English succession law to govern their estate, overriding French forced heirship rules. This election must be express — it should be stated clearly in the will.

Important: The UK did not implement Brussels IV into domestic law (it was EU law and the UK opted out). However, Brussels IV applies to deaths occurring in EU member states regardless of the nationality of the deceased — it is EU countries' courts that apply it. A British national dying in France can benefit from the nationality election even though the UK is not part of the regulation.

Post-Brexit complexity: The application of Brussels IV to UK-nationals living in EU states after Brexit has generally been maintained in the relevant EU countries' courts, but legal advice specific to your country of residence is essential.

Forced Heirship Rules: What They Mean for You

Several countries — particularly in continental Europe and the Middle East — have forced heirship rules that restrict the freedom to leave assets as you choose. They reserve a proportion of the estate for specified heirs (typically children, sometimes spouses or parents).

France: The réserve héréditaire gives children an indefeasible right to a portion of the estate. For one child: 50%; two children: two-thirds (one-third each); three or more children: three-quarters (equally divided). Only the remaining portion (quotité disponible) can be freely disposed of.

Spain: The legítima in Spanish law gives children rights to two-thirds of the estate in aggregate. One-third (legítima estricta) must be divided equally among children; one-third (mejora) can be distributed unequally among descendants; only one-third is freely disposable.

UAE and Middle East: Sharia law governs succession for Muslim nationals and may apply to the assets of non-Muslims in some situations. DIFC Wills Service in Dubai enables non-Muslims to register wills that apply UAE common law principles, protecting freedom of disposition for assets within the DIFC/UAE.

If you are British and living in one of these jurisdictions: A Brussels IV nationality election for EU countries, or a DIFC-registered will for UAE assets, can protect your freedom to dispose of assets as you choose. However, the forced heirship rules of some countries may still apply to locally-sited assets regardless of foreign law elections.

The Situs of Assets: Which Law Governs What

English private international law (and most other systems) applies different rules to different types of property:

• Immovable property (land, buildings): Governed by the law of the country where the property is situated (lex situs). A Spanish apartment is governed by Spanish succession law; a UK house by UK law.
• Movable property (bank accounts, shares, personal effects): Generally governed by the law of the deceased's domicile at death under English law.

Practical implication: You may need separate wills — or at least separate provisions — for:

• UK-sited assets (governed by English law of succession);
• Spanish property (governed by Spanish law, with potential Brussels IV election);
• UAE assets (DIFC will or separate UAE document);
• Other jurisdictions.

English Will vs Local Will: Can You Have Both?

Yes — and in many cases you should. Having a UK will and a separate local will for your Spanish property, French estate, or UAE assets is not only permissible but often the practical solution.

Critical rule: The wills must not revoke each other. By default in English law, marriage revokes a prior will, and some wills contain standard revocation clauses that would revoke all prior wills. Where you intend to maintain multiple jurisdictional wills, each will should be drafted to apply only to assets in the relevant jurisdiction and expressly not revoke wills dealing with assets elsewhere.

Failure to coordinate multiple wills is one of the most common (and expensive) mistakes in expat estate planning.

Does Marriage Abroad Revoke an English Will?

Under English law, marriage revokes a will (unless the will was made in contemplation of the specific marriage). If you married abroad after making your English will, and did not subsequently update the will, your English will may have been revoked — leaving you intestate under English law for UK assets.

The rules vary by jurisdiction. Some civil law countries treat marriage differently. If you have married since making your last will, review it urgently.

Appointing UK and Local Executors

An executor (or administrator) is responsible for obtaining probate and administering the estate. For multi-jurisdictional estates, consider appointing:

• A UK executor for UK assets — typically a trusted individual or a professional (solicitor or bank);
• A local executor or equivalent in each country where you hold significant assets.

Local executors are particularly important where local language, local legal knowledge, or physical presence is required. Professional trustees and trust companies in many jurisdictions can act as executor.

Proving a foreign will in England: If you die abroad with a will made under local law, your family can apply for a Grant of Representation in England in respect of your UK assets. This typically requires an official copy of the foreign will with an apostille, a certified translation if required, and legal submissions by a solicitor.

Apostille Requirements

Where a will made in one country must be recognised in another, it typically requires an apostille — an official authentication under the Hague Convention that confirms the document is a genuine legal document. In the UK, apostilles are issued by the Foreign, Commonwealth and Development Office (FCDO).

If you have a UK will that may need to be used in a foreign probate, get an apostille-ready copy. Similarly, foreign wills to be used in English probate may require apostilles and certified translations.

Trusts as an Alternative to Multiple Wills

Where you hold assets in multiple jurisdictions, an offshore trust or an English law trust can hold assets across multiple countries under a single legal structure. On death, the trust assets do not form part of the estate and are not subject to probate in each jurisdiction — they pass according to the trust deed and letter of wishes.

This can significantly simplify the administration of an international estate, though it requires proper trust establishment and ongoing governance.

Practical Steps for Expat Will Planning

1. Take stock of all assets and their locations. Make a complete asset list, noting where each asset is legally sited.
2. Determine your domicile (this affects which country's law governs movable property under English private international law and may affect IHT).
3. Review forced heirship rules in each country where you hold immovable property.
4. Consider a Brussels IV nationality election if you are UK national resident in an EU state.
5. Co-ordinate your wills — ensure they do not revoke each other, and that the combined effect achieves your intentions.
6. Update on major life events: marriage, divorce, birth of children, acquisition of property in a new country, change of residence.
7. Keep originals safe and accessible — your executors need to locate your wills quickly. Register with the National Will Register in the UK.

Succession law is complex and varies significantly between jurisdictions. This article is a general guide only and is not a substitute for legal advice tailored to your personal circumstances and the jurisdictions in which you hold assets. Seek advice from a solicitor qualified in both English law and the law of any other relevant jurisdiction.

How Global Investments Can Help

International estate planning — including ensuring your will and succession planning are effective across multiple jurisdictions — is a core service for our HNW clients. We work with specialist private client solicitors and international trust lawyers in the UK, Cyprus, UAE, Spain, and other jurisdictions to ensure your wishes are properly reflected and legally valid wherever your assets are held. Contact us to begin a review of your estate planning arrangements.