Wills and Estate Planning When Living Abroad: A Cross-Border Guide

For most people, writing a will is already on the to-do list — perpetually deferred, slightly uncomfortable, and easy to rationalise delaying for another year. Moving abroad makes this procrastination genuinely dangerous. When you live in one country with assets in another, where family members may be in a third, and where the legal systems governing succession can conflict with each other, the consequences of dying without an appropriate estate plan can be severe: assets frozen, families in conflict across borders, tax liabilities that could have been avoided, and estates distributed in ways you never intended.

This guide explains the cross-border estate planning considerations every expat needs to understand.

Why Standard UK Wills Are Not Enough

A UK will — valid and well-drafted as it may be — may not be the most efficient or even valid document for assets held in other countries. Each jurisdiction has its own rules about:

• Which law governs succession to assets located there
• Whether a foreign will is recognised
• What formalities are required for a will to be valid
• Who inherits if there is no valid will (intestacy rules)
• Whether forced heirship rules override will provisions

A UK will that says "I leave everything to my spouse" may function perfectly for UK assets but have limited effect on your Spanish apartment, no bearing on your UAE bank account, and potentially conflict with forced heirship rules in France or Cyprus that require a portion of the estate to go to children regardless of what the will says.

Key Concepts in Cross-Border Estate Planning

Domicile vs Residence

Domicile is a legal concept distinct from residency. Your domicile of origin (usually your country of birth and upbringing) persists until you positively acquire a new domicile of choice by demonstrating an intention to live in another country permanently and indefinitely. Most expats, even those who have lived abroad for many years, retain their UK domicile because they have not definitively cut ties with the intention of never returning.

Why domicile matters: domicile remains central to succession — it helps determine which country's law governs the inheritance of your moveable (non-real-estate) assets. Note, however, that domicile no longer drives UK inheritance tax. Since 6 April 2025 the UK has applied a residence-based IHT system: worldwide IHT exposure now depends on long-term UK residence (broadly, UK-resident for at least 10 of the previous 20 tax years), not on domicile, and the old "deemed domicile" rules for tax no longer apply. A long-term UK resident living in Singapore would still be within the scope of UK IHT on their global estate (40% above the nil-rate band); someone who has been non-UK-resident long enough to fall outside the long-term-resident definition is generally within scope only on UK-situs assets.

Establishing a new domicile of choice is possible but legally complex. It requires more than just living abroad — it requires demonstrable and permanent intent. Seek specialist legal advice before making any assumption about your domicile or your IHT residence position.

The EU Succession Regulation (Brussels IV)

For estates with assets in EU member states, EU Regulation 650/2012 (Brussels IV) generally provides that succession is governed by the law of the country where the deceased was habitually resident at the time of death, unless they made an explicit election in their will to apply the law of their nationality instead.

For UK nationals living in EU countries: EU member states will apply local law by default (e.g. Spanish succession law for a UK national habitually resident in Spain). You can elect in your will that UK law applies to your estate — this may be advisable if you want to avoid forced heirship rules that would apply under local law. The UK is no longer an EU member, so UK courts do not apply Brussels IV, but EU courts do. This creates an asymmetry that a specialist lawyer can navigate.

Practical implication: If you are a UK national living in Spain, France, Italy, or other EU countries with assets there, taking legal advice on whether to make a Brussels IV election is important.

Forced Heirship

Several countries — including France, Spain, Italy, many Arab nations, and others — have forced heirship rules that mandate a portion of the estate pass to close relatives (typically children) regardless of the will's contents. In France, for example, one child is entitled to 50% of the estate; two children together 66%; three or more 75%.

If your will leaves everything to your spouse, and French forced heirship rules apply, your children (including adult children from a previous relationship) may have a legal right to a share of your French assets over your spouse's objection.

Understanding which forced heirship rules apply — based on domicile, habitual residence, nationality, and the location of assets — is one of the most complex and important aspects of cross-border estate planning.

Strategies for Cross-Border Estates

Multiple Jurisdiction-Specific Wills

One common approach is to have separate wills for each jurisdiction where you hold significant assets:

• A UK will covering UK assets and appointing UK executors
• A Spanish will covering Spanish property and assets, drafted under Spanish law
• A UAE will registered with the DIFC Courts or UAE notary system

Each will should be clear about which assets it covers and should explicitly not revoke wills in other jurisdictions. The wills should be consistent with each other.

Advantage: Each will is drafted in the local language, in accordance with local formalities, and can be administered efficiently by executors in each country without the need for foreign grant of probate recognition.

Risk: Inconsistency between wills, unintended revocation (a later will may inadvertently revoke an earlier one if drafted without care), and coordination failure if the wills are not updated consistently.

Single Comprehensive Will with Cross-Border Clauses

An alternative is a single will (often drafted by an international private client lawyer) that addresses assets in multiple jurisdictions, makes explicit elections under EU regulations, appoints executors with authority in relevant jurisdictions, and contains jurisdiction-specific provisions for different asset classes.

Trusts and Corporate Structures

For high-value cross-border estates, discretionary trusts (typically offshore) and corporate holding structures can:

• Remove assets from the estate for succession purposes (assets held in trust are not part of the personal estate)
• Provide flexibility in distribution timing and beneficiary allocation
• Potentially reduce inheritance tax exposure (specialist advice essential)
• Protect assets from forced heirship claims (this is legally complex and jurisdiction-dependent)

UK-domiciled individuals using offshore trusts to avoid UK inheritance tax face specific anti-avoidance rules. Seek specialist international private client advice before establishing any such structure.

Country-Specific Issues

UAE

The UAE uses a mix of Islamic law (Sharia) and civil law depending on the nationality of the deceased. For non-Muslim expatriates, the position has significantly improved:

• The DIFC Courts (Dubai International Financial Centre) provide a will and probate registry specifically for non-Muslims with assets in Dubai or Abu Dhabi. Registering a will with the DIFC Courts ensures it is enforceable under the deceased's national law without needing UAE Sharia succession to apply.
• Abu Dhabi also has a non-Muslim will registry.
• Strongly recommended for all non-Muslim expats with UAE assets: Register a will with the DIFC or Abu Dhabi Courts. Without registration, the default position on death may be the application of Sharia succession rules, which distribute assets in prescribed proportions regardless of your wishes.

Spain

Spanish succession law applies to Spanish-located assets by default. Forced heirship applies; regional variations exist (Catalonia and the Basque Country have different rules from the Spanish Civil Code). UK nationals living in Spain can elect UK law under Brussels IV — whether this is advantageous depends on family structure. A Spanish notarial will is advisable for Spanish property.

Spanish Inheritance Tax: Spain charges regional inheritance tax on beneficiaries receiving Spanish assets. Rates vary by region and by relationship between deceased and beneficiary. Some regions offer near-total exemptions for spouses and direct descendants; others do not. Take specific advice on Spanish inheritance tax planning.

Cyprus

Cyprus has no inheritance tax (abolished 2001). Succession is governed by the Administration of Estates Law; forced heirship rules apply (spouse and children have protected shares). A Cyprus will covering Cyprus-located assets — registered with the District Court — is advisable.

Thailand

Foreign nationals cannot own freehold land in Thailand (condominium units are an exception up to building quotas). Succession to Thai assets is governed by Thai law. Thai wills are recommended for condominium holdings and other Thai-located assets; engage a Thai lawyer.

UK Assets

Standard UK wills and probate apply. UK inheritance tax at 40% on estates above the nil-rate band (currently £325,000, with a residence nil-rate band of £175,000 for main residences passing to direct descendants — verify current thresholds with a UK adviser). Potentially exempt transfers (PETs), business property relief (BPR), agricultural property relief, and trust planning are all tools available within the UK framework.

Practical Steps: What Every Expat Should Do

Step 1: Take Stock of Your Assets by Jurisdiction

List all significant assets and the country in which they are located:

• UK property, bank accounts, pensions, investments, business interests
• Overseas property
• Overseas bank accounts
• Business interests in other countries
• Pension schemes by location

Step 2: Understand Your Domicile Position

Seek legal advice on whether you are UK-domiciled or have acquired a new domicile. This fundamentally affects UK inheritance tax exposure and which law governs succession to your moveable assets.

Step 3: Engage Appropriate Advisers

For a meaningful cross-border estate, you need:

• A UK solicitor or international private client lawyer for the overall structure
• Local lawyers in jurisdictions with significant assets (Spain, UAE, Cyprus etc.)
• A tax adviser familiar with cross-border inheritance tax

Step 4: Review and Update Regularly

Wills become outdated. Review after:

• Any change in assets (new property, business sale, inheritance received)
• Any change in family circumstances (marriage, divorce, birth of children or grandchildren, death of beneficiary)
• Any change in country of residence
• Any change in relevant tax law or succession law

Step 5: Communicate with Executors

Your executors need to know: where your wills are located, what assets exist and where, and what professional advisers to contact. Store this information in a secure but accessible location — and tell your executors where it is.

A Note on Digital Assets

Cryptocurrencies, online accounts, digital businesses, and similar digital assets present particular estate planning challenges. Private keys are needed to access cryptocurrency; account access credentials are needed for online accounts. Plan for digital asset succession specifically — it is easy to overlook and the assets can be permanently lost without proper arrangements.

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This guide provides general information only. Estate planning and succession law are highly jurisdiction-specific and subject to change. Nothing in this guide constitutes legal or tax advice. Always seek advice from qualified lawyers and tax advisers with expertise in the relevant jurisdictions for your specific circumstances. Information reflects the general position as of 2026.

How Global Investments Can Help

Clients of Global Investments often hold assets across multiple countries. Our network includes international private client lawyers and tax advisers with expertise in cross-border estate planning for UK nationals and internationally mobile individuals across all of our core markets.

If you have assets or family spread across jurisdictions, contact us to arrange a conversation about how to approach your estate planning.