Expat Guide to Wills and Estate Planning in 2026

Estate planning is the financial planning task that people most consistently defer. It feels morbid, it requires confronting uncomfortable questions about mortality, and the immediate consequences of inaction — unlike missed pension contributions or overlooked tax reliefs — are invisible until it is too late to remedy them. But for internationally mobile individuals with assets in multiple countries, the consequences of inadequate estate planning are particularly severe: assets locked in foreign courts, family members facing expensive and slow probate processes in jurisdictions they do not understand, and wealth distributed according to rules that bear no resemblance to the deceased's actual wishes.

This guide covers the key estate planning actions for UK nationals living abroad.

You need a will in every country where you have significant assets

This is the foundational rule of international estate planning and it is frequently violated. Many UK nationals living abroad have a UK will — perhaps made before they left the country — but nothing covering property, bank accounts, or investments in their current country of residence.

A UK will deals with the UK estate (UK property, UK bank accounts, UK investments) according to UK law. It does not automatically govern what happens to assets in Spain, the UAE, France, or Thailand. Each jurisdiction has its own succession rules, and without a local will, the local intestacy rules apply — which may distribute your assets very differently from your wishes.

The practical requirement: if you have significant assets in more than one country, you need more than one will. This means:

• A UK will (covering your UK estate)
• A will in your country of current residence (covering local assets)
• Potentially additional wills in any other jurisdiction where you own real estate or significant assets

These wills must be carefully coordinated with each other to avoid conflict — a poorly coordinated international will structure can inadvertently revoke an earlier will or create ambiguity that leads to litigation.

What happens without a will: intestacy

Dying without a valid will (dying "intestate") means your assets are distributed according to the intestacy rules of the relevant jurisdiction — not according to your wishes. In most countries, intestacy rules favour spouses, civil partners, and children. But the specifics matter enormously.

In the UK: under the current intestacy rules, if you are married with children, your spouse inherits the first share of your estate plus personal possessions, with the remainder split between the spouse and children. Unmarried partners receive nothing under intestacy, regardless of how long the relationship has lasted or what the deceased's intentions were. Stepchildren who have not been formally adopted receive nothing.

In many civil law countries (France, Spain, Germany, much of Europe and beyond): forced heirship rules apply. These rules require a defined proportion of the estate — the "réserve héréditaire" in France, the "legítima" in Spain — to be distributed to certain family members (typically children and sometimes spouses) regardless of what the will says. You cannot disinherit a child completely under these rules. For investors in French or Spanish property who may have complex family arrangements, this is important.

In UAE/Islamic law jurisdictions: for Muslim individuals, Sharia inheritance rules may apply, distributing assets according to fixed proportions among heirs. For non-Muslims resident in the UAE, separate rules apply — and expatriates can register a foreign will to govern their UAE assets. The rules have evolved and specific legal advice in the UAE is essential.

Types of will for international situations

UK will. A straightforward English law will, executed before two witnesses, covers UK assets. It should be reviewed after every significant life change and every move.

Local will. A will made in the country of residence, conforming to local legal requirements. In most countries, this requires the assistance of a local notary or lawyer.

International will. Under the Hague Convention on the Law Applicable to Succession (to which a number of countries are party), it is possible to elect that a single will governs succession to your estate according to the law of your nationality (for UK nationals, English law). EU Succession Regulation (Brussels IV) similarly allows EU residents who are non-EU nationals to elect the law of their nationality to govern their estate. These mechanisms can simplify multi-country estate planning for those who qualify, but require specialist advice to use correctly.

Lasting Power of Attorney (LPA)

A will only operates after death. But estate planning also needs to address what happens if you are alive but incapacitated — unable to manage your affairs because of an accident, illness, or cognitive decline.

A Lasting Power of Attorney (LPA) is a legal document that appoints a person (the "attorney") to make decisions on your behalf — either for property and financial affairs, or for health and welfare decisions, or both. An LPA can only be made while you have capacity; it cannot be created after capacity is lost.

For UK nationals living abroad, the UK LPA covers UK assets — property, bank accounts, investments. If you have assets in another country, a separate power of attorney conforming to local legal requirements is likely needed for those assets.

Without an LPA, if you lose capacity, your family may need to apply to the Court of Protection for a Deputyship Order before they can manage your UK affairs. This is expensive, slow, and stressful. Making an LPA now — when you are healthy and do not need it — avoids this outcome.

Beneficiary nominations: the assets that fall outside your will

Several important assets do not pass under your will at all — they pass directly to nominated beneficiaries or according to their own rules:

UK pension funds. Uncrystallised pension funds currently pass directly to nominated beneficiaries, outside your estate — but this is changing. From 6 April 2027, unused pension funds will be brought within the scope of UK inheritance tax under Finance Act 2026, making pension nominations and overall IHT planning considerably more important. The nomination should be kept up to date — nominating an ex-spouse, for example, could result in an unintended inheritance. Review your pension nominations regularly, especially after relationship changes and in light of the 2027 IHT change.

Life insurance. Group life insurance through employment and personally held life policies can be written in trust or include a nomination of beneficiaries, avoiding the death benefit entering your estate (and potentially being subject to IHT). Check whether your policies have appropriate trust arrangements.

Offshore portfolio bonds. Many offshore bonds allow nomination of beneficiaries. Keeping nominations current is important.

Joint assets. Property or bank accounts held in joint names with a right of survivorship pass automatically to the surviving joint owner, outside the will. This can be intentional or can cause unexpected outcomes for blended families or complex ownership arrangements.

The digital estate

An increasingly significant but often overlooked element of estate planning is the "digital estate" — online accounts, subscriptions, digital assets, and cryptocurrency holdings.

Cryptocurrency presents the most significant challenge. If no one knows the wallet addresses or holds the private keys, the assets may be permanently inaccessible after death. Ensuring that a trusted person has access to the information needed to recover digital assets — held securely, not in the will itself which becomes a public document on probate — is becoming an important element of estate planning.

Online accounts, domain names, digital businesses, and subscription services should also be addressed. Who has the passwords? Who has the two-factor authentication devices? An "emergency information document" held securely and known to your executor is a practical starting point.

Who should have your will and documents

• Your executor(s) — the people responsible for administering your estate — should know where the original will is held (typically with a solicitor or in a safe place at home)
• Your LPA attorneys should hold certified copies of the LPA or know where to access the registered version
• Key family members should know where your important documents are held
• Consider registering your will with Certainty, the national will register, so that it can be located if the original is lost

When to review your estate plan

Estate planning is not a one-time exercise. Review your will and related documents when:

• You marry or form a civil partnership (note: marriage revokes an existing will in England and Wales)
• You divorce or separate
• A child is born or adopted
• You make a significant property purchase or sale
• You move to a new country
• A significant illness diagnosis (yours or a key beneficiary's)
• A beneficiary named in your will dies or loses capacity
• The law changes materially (as it frequently does for IHT, domicile, and pension succession)

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This article is for general information purposes only. Estate planning law varies significantly between jurisdictions and changes frequently. Nothing in this article constitutes legal or tax advice. You should seek qualified independent legal advice in every relevant jurisdiction. Global Investments can connect you with estate planning specialists experienced in international situations — contact us to discuss your circumstances.