Estate planning for expats is more complex than for those who live, own assets, and die in a single country. A UK will may be invalid in, or fail to cover assets situated in, another country. A foreign will may not be recognised in the UK or may create unintended tax consequences. Local inheritance law in some countries imposes forced heirship rules that override your expressed wishes. Jointly held assets may not pass as you assume. Power of attorney documents may be unrecognised abroad.
The consequences of inadequate estate planning for expats are not merely administrative inconvenience — they can include the wrong people inheriting assets, significant avoidable tax bills, prolonged estate administration, and real family distress at an already difficult time. This guide covers the essential documents and structures every expat should have in place.
Why a UK will alone is not enough
A UK will covers assets situated in England and Wales (or Scotland/Northern Ireland under their respective laws). For assets situated in another country, local probate and succession law typically applies.
Immovable property (real estate)
In most legal systems, the succession of real estate (immovable property) is governed by the law of the country where it is situated (lex situs). A UK will directing that your Spanish apartment passes to your children may be unenforceable in Spanish courts if Spanish succession law requires otherwise.
Movable property
For movable assets (cash, investments, personal possessions), the governing law is usually the law of the deceased's domicile at the time of death — which for long-term expats may be uncertain if they have acquired a domicile of choice in another country.
Multiple wills for multiple jurisdictions
The practical solution for most expats with assets in multiple countries is a set of coordinated wills — one UK will covering UK assets, and one or more foreign wills covering assets in specific countries, each drafted by a local lawyer and consistent with local legal formalities.
The wills must be drafted to be complementary, not contradictory. Each will should specify its geographic scope explicitly — for example, "this will governs all assets situated in Spain" — to avoid the foreign will being interpreted to revoke the UK will or vice versa.
The EU Succession Regulation (Brussels IV)
For expats with assets in EU member states, EU Regulation 650/2012 (commonly called Brussels IV or the EU Succession Regulation) is important.
The regulation provides that, by default, the law of the country of habitual residence at the time of death governs the succession. However, the individual can elect for the law of their nationality to apply instead.
For a UK national habitually resident in France, Spanish law or Italian law, this means:
- Default: local EU country succession law governs (including any forced heirship rules of that country).
- Election: the individual can elect UK law to govern their succession — typically done in the will itself.
This election is particularly valuable because:
- England and Wales succession law has no forced heirship — you can leave your estate to whoever you choose.
- France, Germany, Spain, and Italy all have forced heirship (réserve héréditaire, Pflichtteil, legítima) rules that give children (and in some countries spouses) a guaranteed share of the estate.
A properly drafted will making the nationality election (election of English law) avoids forced heirship in many EU countries — though its recognition in relation to immovable property in specific countries has been subject to some judicial challenge and should be reviewed with a specialist lawyer in the relevant country.
Post-Brexit note: The UK is not bound by Brussels IV. However, UK nationals can still elect UK succession law to govern their EU-situated assets within a will, and this election is generally recognised in EU courts for movable property.
Essential documents for every expat
1. UK will
Every UK national should have a valid, up-to-date UK will, regardless of where they live. The UK will should:
- Be drafted by a solicitor qualified in England and Wales (or Scots law if relevant).
- Name executors who are capable of acting (willing, available, not conflicted).
- Address the scope of the will explicitly (UK assets, or all assets if no foreign will exists).
- Be reviewed on any major life change: marriage, divorce, birth of children, acquisition of foreign assets, significant change in wealth.
- Include a survivorship clause (e.g., a gift to your spouse applies only if they survive you by 28 or 30 days).
2. Foreign will (for each country where significant assets are held)
A foreign will should be drafted by a local lawyer in each country where you hold real property or significant assets. Requirements differ by country:
- Some countries require notarisation before a public notary.
- Some require witnesses of specific categories.
- Some have form requirements (e.g., the Spanish holographic will must be entirely handwritten).
- Some require translation and apostille of foreign wills if produced in a foreign jurisdiction.
3. Lasting Power of Attorney (UK)
A Lasting Power of Attorney (LPA) allows a person you appoint (your attorney) to manage your financial affairs and/or your health and welfare decisions if you lose mental capacity.
For expats:
- Property and Financial Affairs LPA: allows your attorney to manage UK bank accounts, UK investments, UK property, and other UK financial matters.
- Health and Welfare LPA: allows your attorney to make healthcare and care decisions for you.
Both should be registered with the Office of the Public Guardian (OPG) in advance of any incapacity. Registration takes several weeks and cannot be done in an emergency.
An LPA is recognised in the UK only. For foreign assets, foreign equivalent instruments are needed.
4. Foreign powers of attorney
Most jurisdictions have their own instruments equivalent to the UK LPA — general powers of attorney for financial matters, and healthcare advance directives. If you own property or hold bank accounts in another country, a local power of attorney is advisable to allow a trusted person to act in an emergency.
Key points:
- UK LPAs are not automatically recognised abroad.
- Some countries require specific notarised formats.
- In some EU countries, the EU Regulation on Powers of Attorney (Regulation 2016/1191) facilitates cross-border recognition of certain documents, though practical recognition varies.
5. Advance directive / living will
An advance directive (or "living will") records your wishes about end-of-life medical treatment in the event that you cannot communicate them yourself — for example, whether you want resuscitation attempted, or how long you wish aggressive treatment to be maintained.
The legal status of advance directives varies by country. In the UK, an Advance Decision to Refuse Treatment (ADRT) is legally binding under the Mental Capacity Act 2005. In many other countries, advance directives are advisory rather than binding. Nevertheless, having clear documented wishes — even if not strictly legally binding — provides healthcare providers and family members with important guidance.
6. Letter of wishes
A letter of wishes accompanies your will but is not legally binding. It provides guidance to your executors and trustees on how you wish discretionary decisions to be exercised — for example, the welfare of children, the management of a family business, or the distribution of personal possessions. It is also an appropriate place to record practical information: location of documents, banking login details (sealed in an envelope), funeral preferences.
Letters of wishes should be updated regularly and kept with or near your will, but not forming part of it (to preserve its flexibility and keep it private from public probate records).
Inheritance tax considerations for expats
UK inheritance tax (IHT) has a territorial scope that does not disappear when you move abroad. The key rules as of 2026:
Long-term UK residence (the new basis for IHT)
From 6 April 2025, UK inheritance tax moved from a domicile-based system to a residence-based one. The old concept of "deemed domicile" (broadly, having been UK-resident for 15 of the past 20 tax years) no longer applies. Instead, you are a "long-term UK resident" — and so exposed to UK IHT on your worldwide estate — if you have been UK-resident for at least 10 of the previous 20 tax years. The estate is charged at 40% above the nil-rate band (currently £325,000, with an additional residence nil-rate band of £175,000 for qualifying residential property passing to direct descendants).
If you are not a long-term UK resident, UK IHT generally applies only to UK-situated assets.
The 2025–2026 IHT reforms
The UK government has made significant changes to IHT in recent years, including reforms to the treatment of pension funds (bringing them within IHT from April 2027) and changes to agricultural and business property reliefs. Domicile-based rules have also been reformed to a residence-based system from April 2025. Check current rules with an adviser.
Foreign inheritance tax
In addition to UK IHT, assets in other countries may be subject to foreign inheritance or succession tax in the hands of the beneficiaries, or estate tax in the hands of the estate. France, Germany, Spain, Belgium, and many other countries have their own inheritance taxes. Where applicable DTAs between the UK and those countries provide credit provisions, double taxation can be reduced — but the interaction is complex.
Beneficiary nominations: the overlooked planning tool
Many assets pass outside your will entirely — through beneficiary nominations, joint ownership, or scheme rules. These are sometimes called "non-estate assets" and their destination is determined by the designation, not the will.
Common examples:
- UK pension funds: most DC pension funds allow you to nominate beneficiaries. The trustees have discretion (which keeps the pension outside the estate for IHT purposes) but will follow your wishes in most circumstances. Ensure your nomination is up-to-date with your pension provider.
- Life insurance policies: policies held in trust pass to the trust beneficiaries, not the estate. Placing life insurance in trust is an important estate planning step.
- US retirement accounts (IRAs, 401(k)s): these pass by beneficiary designation and bypass the will.
- Australian superannuation: passes by binding death benefit nomination (if made) or at the trustee's discretion.
Review beneficiary nominations every few years and after any major life change. An outdated nomination naming an ex-spouse can override a carefully drafted will.
Practical estate planning checklist for expats
- UK will in place, current, and professionally drafted
- Foreign will(s) for each country where significant assets are held
- UK Lasting Power of Attorney (financial and health) registered with the OPG
- Foreign power(s) of attorney for each country where significant assets are held
- UK pension nomination up to date with correct beneficiaries
- Life insurance in trust (where appropriate)
- EU succession law election made in relevant will (if applicable)
- Letter of wishes drafted and kept with will
- Advance directive for healthcare in place
- Estate reviewed for IHT exposure and planning undertaken where appropriate
- Executors and trustees briefed and willing to act
Compliance caveat
Estate planning law is complex, jurisdiction-specific, and subject to legislative change. UK IHT rules in particular have changed significantly in 2025–2026 and further changes are possible. EU succession law recognition of nationality elections has been subject to judicial challenge in some countries. Foreign probate processes can be lengthy and expensive. Always take professional legal advice from solicitors and lawyers qualified in the relevant jurisdictions before preparing or relying on estate planning documents.
How Global Investments Can Help
Global Investments works with internationally mobile clients to ensure their estate is properly structured, cross-border wealth passes efficiently to the right people, and unnecessary tax is avoided. We coordinate with specialist solicitors and estate lawyers in the UK and internationally, helping clients build a coherent estate plan that reflects their circumstances.
From coordinated multi-jurisdiction wills and LPAs to IHT mitigation strategies and beneficiary nomination reviews, our advisers cover the full breadth of what internationally mobile individuals need. To speak with an adviser about your estate planning, contact Global Investments today.
This guide is for general information only and does not constitute financial, legal or tax advice. Rules, fees and regulations change frequently; verify current requirements with a qualified adviser before acting.