Why you need to make an international will if you own property abroad or work overseas
If you own property abroad, work overseas or have close family in another country, a UK will alone may not fully protect your estate. Here Amjed Zaman from LCF Law outlines what you need to know.
What looks straightforward on paper can become complicated after death. Assets can be frozen. Families face delays. Executors find themselves navigating lawyers and tax authorities across multiple jurisdictions. For business owners and high-net-worth individuals, the stakes are considerable.
A changing landscape
Since April 2025, the UK has changed how inheritance tax works. The old concept of domicile has been replaced by residence status, specifically, whether you qualify as a long-term UK resident under the statutory residence rules. For anyone who moves between countries, this is a significant shift.
But tax rules and inheritance rules do not always align. Even where the UK taxes your estate based on residence, another country may apply its own rules to determine who inherits your assets based on your nationality, where you live or where the asset itself is located. Someone residing in France who owns property in the UK may find that both countries have a say on tax, on inheritance or both.
One worldwide will: is it enough?
Where affairs are straightforward, a single worldwide will may suffice. But it is important to understand what it does and what it does not do.
A will governs who receives your assets. It does not automatically govern how those assets are taxed in each country. If you hold assets in multiple jurisdictions, more than one tax authority may seek to levy inheritance or succession tax, potentially on the same asset twice. Double taxation treaties can reduce this risk, but they are limited in scope and do not apply universally. A worldwide will address succession. It does not replace cross-border tax planning.
When separate wills make commercial sense
For those with property or substantial assets overseas, separate wills, one for the UK, one for each relevant jurisdiction, are often the more robust approach. A UK will might govern domestic bank accounts and property, while a Spanish will deals exclusively with assets held there. The critical factor is coordination: both documents must be carefully drafted to complement, not contradict, each other.
If you are connected to an EU country, the EU Succession Regulation 650/2012 may also apply, potentially allowing you to elect for the law of your nationality to govern your estate. Failing to make that election can leave your estate subject to the law of whichever country you were habitually resident in at the date of death, which may not reflect your intentions.
The cost of getting it wrong
Poorly coordinated international estates can result in wills rejected by foreign courts, assets distributed under forced heirship rules, probate running simultaneously across multiple countries and tax bills that were entirely avoidable.
At LCF Law, we review your worldwide assets, assess your residence position and consider the relevant legal and tax frameworks in each jurisdiction, putting a plan in place that protects both your family and your wishes.
To discuss your cross-border estate planning, contact Personal Law Partner and cross-border specialist Amjed Zaman email [email protected] visit www.lcf.co.uk or call 01274 386990.