In today’s increasingly interconnected world, it is not uncommon for individuals to possess property and financial interests across different countries. Whether it’s a holiday home in Spain, investment property in Canada, or bank accounts in Singapore, holding assets in separate jurisdictions raises unique challenges in estate planning. Given the differences in legal systems, probate processes, taxes, and inheritance laws, crafting an effective estate strategy requires more than a one-size-fits-all approach.
One recommended solution for managing an international estate is the creation of separate wills tailored to the rules and regulations of each specific jurisdiction. While this may sound daunting at first, it can be a powerful tool for ensuring clarity, reducing administrative delays, and protecting the interests of heirs. However, drafting wills for multiple countries is not a simple duplication of content, and doing it improperly can lead to conflicts, invalid provisions, and lengthy litigation. In this article, we explore the reasons, benefits, considerations, and potential pitfalls associated with creating multiple wills for assets located in various parts of the world.
The concept of using more than one will for an individual’s estate often arises when assets are situated in countries with differing legal frameworks. Laws governing property, succession, probate procedures, and taxation can differ dramatically between jurisdictions. In some countries, legal systems may be based on common law (as in the UK, Canada, or Australia), while others follow civil law (such as France, Japan, or Brazil), or religious law (as seen in some Middle Eastern nations). These differences can significantly impact how an estate is administered and how beneficiaries receive their inheritance.
For instance, consider a person domiciled in England who owns a villa in Italy and a bank account in the United States. The UK, Italy, and the US have distinct probate rules, inheritance tax systems, and foreign domicile recognition. Administering one global will that encompasses all these assets may lead to delays, additional costs, and confusion among executors and legal professionals. In such cases, a carefully coordinated set of separate wills can make administration smoother and more legally efficient.
The main advantage of preparing multiple wills is the potential for streamlined administration. Probate — the legal process of validating a will and distributing assets — must often be initiated in the jurisdiction where the assets are located. By having a valid will specific to that region, written in alignment with local law, probate can often be expedited and managed by local legal counsel without awaiting outcomes in a different country.
Moreover, separate wills can be strategically structured to align with the tax provisions and inheritance rules of each jurisdiction. For example, some countries impose forced heirship laws (such as in France or Saudi Arabia), requiring specific portions of the estate to go to predetermined heirs. Others may have substantial inheritance tax rates that can be mitigated through careful local planning. Local wills allow estate planners to optimise the distribution in a tax-efficient and lawful manner.
Another benefit is linguistic and legal familiarity. A will drafted in the local language, using locally accepted legal terminology, will be more easily understood by courts, notaries, and executors in that region. This reduces the likelihood of misinterpretation, miscommunication, or challenges during probate.
A central challenge in international estate planning arises from the conflict of laws principles — the rules determining which jurisdiction’s laws apply to the distribution of assets. These rules vary depending on whether the asset is movable (such as cash or shares) or immovable (such as land or buildings). Immovable assets are generally governed by the law of the country where they are located, regardless of the testator’s domicile or nationality. In contrast, movable assets can often be governed by the law of the deceased’s domicile or habitual residence.
For this reason, an estate might be subject simultaneously to multiple legal jurisdictions. This intersection of legal principles increases the risk of contradiction between local inheritance laws and the provisions of a “universal” will. By having a separate will prepared for each jurisdiction, and ensuring these documents are mutually exclusive and carefully coordinated, individuals can reduce the risk of overlapping bequests or inadvertently revoked clauses.
While multiple wills offer many advantages, they carry the risk of doing more harm than good if not meticulously drafted. One common mistake is creating wills that unintentionally cancel or override one another. In many jurisdictions, a later will automatically revokes earlier wills unless explicitly stated otherwise. If a new will makes no reference to the existence of other wills or contains a general revocation clause, it can nullify prior documents — potentially disinheriting intended beneficiaries or complicating the administration of assets abroad.
To avoid such issues, each will must include clear wording that identifies its scope and limits its jurisdiction. For example, the UK will may begin with a statement such as: “This will is made in respect of my property situated in the United Kingdom only and is not intended to revoke any will I have made concerning assets located elsewhere.” This type of clause makes it explicit to courts and executors that the document is part of a global estate plan.
Coordination among legal advisers in each jurisdiction is also essential. Lawyers responsible for foreign wills should communicate with each other to ensure consistency, avoid duplicative bequests, and harmonise executor appointments. Without this coordination, there is a risk of appointing different executors in conflicting roles or assigning incompatible powers.
Creating an international estate plan requires a multi-disciplinary approach. Solicitors and estate planners should not only be experienced in local laws but should also understand how foreign legal systems interplay with domestic arrangements. In most cases, you will need to engage separate lawyers for each jurisdiction where you hold assets. These professionals can advise on the intricacies of local estate laws, give guidance on formalities such as notarisation or translation, and help draft language that meets legal standards.
In the UK, professionals regulated by the Solicitors Regulation Authority or members of the Society of Trust and Estate Practitioners (STEP) are often best placed to handle such complex arrangements. Likewise, in other jurisdictions, you should look for qualified practitioners with relevant estate planning experience and a strong grasp of cross-border issues.
Crafting a global estate plan requires an understanding of how domicile, residence, and nationality influence succession laws. Though often used interchangeably, these terms have distinct legal meanings.
Domicile, particularly in common law countries like the UK, refers to the place you consider your permanent home. You can acquire a new domicile by moving to a country and intending to reside there indefinitely. Domicile determines which country’s laws govern the succession of movable assets and influences liability to inheritance tax.
Residence relates to where you actually live, and different countries apply varying thresholds to define residency for tax and legal purposes. Nationality refers to your legal citizenship, which may dictate rights in certain jurisdictions but is usually less influential in succession law.
Understanding these classifications matters because many countries use them to determine which laws apply to an estate. For example, Spain may apply local succession rules to foreigners who are habitual residents in the country, even if their will was created elsewhere. Choosing your applicable law under the EU Succession Regulations (Brussels IV) — where available — can therefore be an important part of international planning.
Inheritance tax can significantly reduce the value of an estate passed on to heirs. Different countries apply differing thresholds, exemptions, and tax rates based on the connection between the deceased and the jurisdiction, and the location and type of asset.
In the UK, inheritance tax is typically levied on the worldwide estate of someone who is deemed domiciled in the country at the time of death. For long-term expatriates, this can present unexpected tax exposure. On the other hand, countries like the US apply estate tax based not only on residency and citizenship but also on the value of assets situated within the country, sometimes regardless of the testator’s domicile.
By engaging local tax advisers when drafting separate wills, individuals can take advantage of tax allowances, exemptions, spousal relief, and gifting strategies offered under each country’s laws. In doing so, they can reduce the erosion of wealth across generations and preserve assets for their intended beneficiaries.
Upon the testator’s passing, the practical administration of a cross-border estate can be a logistical feat without proper planning. Probate may need to be initiated independently in each jurisdiction where assets are located, and courts typically require locally valid documents. This process can be delayed if legal professionals have to translate a single, foreign-language will, authenticate notarial seals, or verify authority with overseas courts.
Where local wills exist, probate lawyers can begin proceedings promptly using the correct legal template. Executors appointed under those wills can manage debts, taxes, and distributions with greater expedience.
It is also critical to maintain updated records of where each will is held, who the appointed executors are, and how the asset inventory is distributed. All executing parties must understand the structure of the estate plan to avoid any duplication of duties, misapplication of law, or accidental contests to the estate’s validity.
International estate plans, like any legal documents, must be reviewed regularly to reflect changes in personal circumstances, asset holdings, laws, and family dynamics. Marriage, divorce, relocation, or the acquisition of new property can all impact a will’s effectiveness or legality — especially in cases where laws have automatic implications upon such life events.
Major legislative changes in any of the relevant jurisdictions may also prompt a review. For example, tax reforms, changes to succession law, or entry into new international agreements can alter the applicability of existing documents.
Staying proactive and ensuring that updates to one will do not unintentionally revoke or contradict the others is vital. Each time a change is made in one jurisdiction, legal advisors across all relevant countries should be consulted to ensure harmony across the entire estate plan.
Owning assets in multiple countries adds complexity to estate planning, but it also presents an opportunity to create a more tailored, efficient, and protective strategy. Multiple wills — when drafted thoughtfully and coordinated across jurisdictions — can provide clarity for executors, ease administrative burdens, reduce tax exposure, and safeguard beneficiaries.
However, the process demands expert legal guidance, cross-border coordination, and ongoing diligence. With the right team of professionals and a commitment to regular review, international individuals can achieve peace of mind knowing that their global legacy is well-structured and legally sound.
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