Expat Wills and Estate Planning: A Complete Cross-Border Guide

Estate planning is complicated enough when your entire life is based in one country. When you live abroad, own property in multiple jurisdictions, and hold investments across different platforms and currencies, the complexity multiplies. Yet many high-net-worth expats postpone estate planning — often because the international dimension makes it feel overwhelming — and risk leaving their families in a genuinely difficult position.

This guide explains the key concepts and practical steps for expats who want their estates to be distributed according to their wishes, wherever in the world their assets happen to be.

The Problem of Dying Without a Will Overseas

Intestacy — dying without a valid will — is problematic in any country. Overseas, it can be catastrophic for families. If you die without a will that is valid in the country where an asset is located, that country's intestacy rules apply. These rules vary dramatically between jurisdictions and may produce outcomes that are entirely at odds with your wishes.

Under English and Welsh intestacy rules, the first £322,000 of the estate passes to a surviving spouse, with the remainder split equally between the spouse and children. That might seem reasonable. But in France, the rules differ: absent a will or certain other arrangements, your estate passes according to the French succession law, which imposes forced heirship rights on your children (see below). In the UAE, a Muslim decedent's estate is distributed under Sharia succession law by default, and even a non-Muslim expat may find their local assets distributed in ways they did not anticipate without the right legal structures in place.

The lesson is straightforward: every expat with assets in more than one country needs valid wills for each jurisdiction.

The Multiple Will Strategy

The most effective approach for internationally mobile individuals is to have a separate will for each country where significant assets are held. Each will should deal exclusively with the assets in that jurisdiction — the UK will covers UK assets, the French will covers the French property, and so on.

This approach has one critical requirement: each will must include a non-revocation clause confirming that it does not revoke the wills made in other jurisdictions. The default rule under English law is that making a new will revokes all previous wills. Without a carefully drafted non-revocation clause, signing a French will could inadvertently revoke your English will, leaving your UK estate intestate.

The practical steps are:

1. Instruct a specialist solicitor in each relevant jurisdiction to draft a will that deals with local assets.
2. Ensure each will expressly states which assets and jurisdictions it covers.
3. Ensure each will includes a non-revocation clause in relation to the other wills.
4. Review all wills whenever your asset holdings change significantly or local law changes.

A single all-encompassing will, drafted in the UK, is generally insufficient for internationally mobile individuals — even if the UK solicitor believes it covers overseas assets, local courts and land registries may not accept it without a grant of probate (or its local equivalent) from that country, which adds time and cost.

The EU Succession Regulation (Brussels IV)

For British nationals (or other non-EU nationals) who own assets in EU member states, the EU Succession Regulation (Regulation 650/2012, often called "Brussels IV") is one of the most useful tools in cross-border estate planning.

The Regulation allows a person to choose the law of their nationality to govern the succession of all their assets in EU member states. This election must be made explicitly in their will. The practical significance is enormous: by electing English law (for a British national), you can ensure that your French or Spanish or Greek estate is governed by English succession rules — which do not impose forced heirship — rather than the forced heirship rules of the country in question.

To use Brussels IV, the will must contain a clear declaration along the lines of "I declare that the succession to my estate shall be governed by the law of England and Wales." This declaration should appear in each relevant will (UK will and any EU-country wills).

Important note: the UK is not part of the EU Succession Regulation (having left the EU). However, non-EU nationals (including UK nationals post-Brexit) can still use Brussels IV to elect the law of their nationality within EU member states.

Forced Heirship: A Country-by-Country Overview

Forced heirship is the legal concept that certain close relatives — typically children — are entitled to a guaranteed share of a deceased's estate, regardless of what the will says. The testator cannot freely dispose of the "reserved share" (the protected portion). Attempting to do so via a will, or by gifts made during lifetime, may result in the share being "clawed back" after death.

France is the most significant jurisdiction for British expats. Under French law, the réserve héréditaire protects children: one child receives a minimum of 50% of the estate; two children together receive 66%; three or more children together receive 75%. The remaining quarter (or less, if there are three children or more) — the quotité disponible — can be freely disposed of. Making a Brussels IV election of English law in your French will is the most straightforward way to sidestep this for British nationals.

Spain also applies forced heirship. Two-thirds of the estate are designated as "legitimarios" (forced shares) for children. One third (the "tercio de legítima estricta") is divided equally among children; another third (the "tercio de mejora") can be left to children and grandchildren at the testator's discretion, but not to others; only the final third is freely disposable.

Greece provides for a forced share (νόμιμη μοίρα) of between 25% and 50% of the estate for the surviving spouse and children, depending on the composition of the family.

UAE/Dubai: for non-Muslim expats, the UAE has historically applied Sharia succession law to the local assets of any deceased person. However, the DIFC Courts (Dubai International Financial Centre) and the ADJD (Abu Dhabi Judicial Department) both offer foreign will registration services that enable non-Muslim expats to register a will that will be respected by local authorities. A DIFC-registered will can cover assets in Dubai, and an ADJD will covers Abu Dhabi assets. These services are widely used by the international community and are strongly recommended for any expat owning UAE property or maintaining significant UAE-based accounts.

Thailand: Thailand does not have forced heirship in the Western sense, but the succession law is complex and wills made under foreign law are not always straightforward to enforce in relation to Thai-located assets. A Thai will for Thai assets is advisable.

Powers of Attorney for Property Abroad

A lasting power of attorney (LPA) or its international equivalent is as important as a will. An LPA gives a trusted person the authority to manage your financial affairs if you lose mental capacity. Without one, a court-appointed process (in England, the Court of Protection; in other countries, an equivalent guardianship or curatorship process) is required — which is expensive, slow, and gives you no choice over who is appointed.

For overseas assets, a UK LPA is not automatically recognised. A French property typically requires a French poder notarial; a Spanish property requires a Spanish poder notarial. The overseas PoA must be:

• Drafted to meet local legal requirements.
• Signed before a local notary (or before a UK notary with an apostille).
• Translated into the local language if required.

Many internationally mobile individuals discover the need for an overseas PoA only when they are already incapacitated or when an overseas property needs to be managed urgently. The solution is to create the PoA in advance, for each jurisdiction where you hold significant assets, at the same time as you instruct local wills.

Note that a general UK LPA may not be accepted by overseas banks or land registries even if apostilled. Some jurisdictions require a local equivalent. Take specialist advice for each jurisdiction.

Practical Checklist

For an expat estate planning review, the following should all be addressed:

• A UK will dealing with UK assets, including a clear non-revocation clause.
• A separate will for each EU/overseas jurisdiction where you own real property, with a Brussels IV nationality election where relevant.
• DIFC or ADJD will registration for UAE assets.
• A UK LPA (Property and Financial Affairs) registered with the Office of the Public Guardian.
• Separate local PoAs for each jurisdiction where you hold significant assets.
• A review of beneficiary nominations on pensions, life insurance, and international investment bonds (these pass outside the will).
• A letter of wishes for any discretionary trust.
• A review every three to five years, or whenever your asset position or family circumstances change materially.

Important Considerations

Succession law and estate planning requirements vary significantly between jurisdictions, and the legal landscape evolves. This article provides a general overview only and does not constitute legal advice. The application of Brussels IV, forced heirship rules, and local PoA requirements depend on your specific circumstances and the jurisdictions involved. Always instruct qualified local legal advisers in each relevant country, as well as a UK-based specialist in cross-border succession.

How Global Investments Can Help

Global Investments provides internationally mobile clients with coordinated estate planning across the countries that matter to them. We work alongside specialist private client solicitors and notaries in the UK, Spain, France, Greece, Cyprus, the UAE, and Thailand to ensure that your estate planning is coherent, current, and enforceable in each relevant jurisdiction. We can also review your existing structures — trusts, offshore bonds, pension death benefit nominations — to ensure they align with your will arrangements and your wider wealth plan. Contact our team to arrange a private consultation.