Powers of Attorney Across Borders: Planning for Incapacity

Why Incapacity Planning Is the Neglected Part of Estate Planning

Most people, when they think about estate planning, focus on what happens after death: wills, trusts, succession. Far fewer consider what happens if they lose the capacity to manage their own affairs during their lifetime — through illness, accident, or cognitive decline.

For internationally mobile high-net-worth individuals, the consequences of failing to plan for incapacity can be severe. Without a valid, recognised authority in place, family members may be unable to access bank accounts, manage investments, sell property, or make healthcare decisions — even in an emergency. Courts in multiple countries may need to appoint deputies or administrators, at significant cost and delay. Different jurisdictions may each require separate proceedings.

A power of attorney (POA) is the primary instrument for addressing this risk. But where assets and interests span multiple jurisdictions, a single document signed in one country may not be sufficient. This guide explains the landscape of international powers of attorney, the Hague Convention mechanisms that facilitate cross-border recognition, and the planning steps internationally mobile individuals should take.

All information reflects the position as of 2026. Laws differ significantly between jurisdictions and change frequently — always seek qualified local legal advice.

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What Is a Power of Attorney?

A power of attorney is a legal document by which one person (the "donor" or "principal") authorises another person (the "attorney" or "agent") to act on their behalf in specified or general matters.

A standard or general power of attorney is effective while the donor has capacity but lapses automatically if the donor loses mental capacity. This makes it unsuitable for long-term incapacity planning.

A lasting power of attorney (LPA) — or its equivalent in other jurisdictions (enduring power of attorney, durable power of attorney, general mandate) — continues to operate even after the donor has lost mental capacity. It may be used to:

• Manage financial affairs: bank accounts, investments, property transactions, tax affairs
• Make personal and healthcare decisions: medical treatment, care home placement, where to live

Separate instruments are typically needed for financial and health matters (see the dedicated guide on lasting powers of attorney for health and property for UK-specific details).

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The Challenge of Cross-Border Recognition

A power of attorney granted in England and Wales is a document governed by English law. Whether it is recognised in France, Dubai, Singapore, or Australia is a separate question governed by the laws of those countries.

The starting position in most countries is that a foreign power of attorney may be recognised if:

• It is formally valid in the country where it was made
• It complies with any local formal requirements (notarisation, apostille, legalisation)
• Its use does not conflict with mandatory local rules (for example, local restrictions on who can act as an agent for a non-resident)

In practice, banks and land registries are often reluctant to accept a foreign POA without explicit local authorisation. Requirements vary between individual institutions as well as between countries.

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The Hague Convention on the International Protection of Adults (2000)

The Hague Convention of 13 January 2000 on the International Protection of Adults provides a framework for the mutual recognition of protective measures — including powers of attorney — across signatory countries.

As of 2026, the Convention has been ratified by a relatively small number of countries: among them Germany, France, Switzerland, Austria, Belgium, the Czech Republic, Finland, Monaco, Estonia, Latvia, Portugal, Cyprus and Scotland (the Netherlands has signed but not yet ratified). The UK ratified for Scotland only (in 2003); England and Wales have not formally ratified — instead the Convention's material provisions were incorporated into domestic law by Schedule 3 to the Mental Capacity Act 2005, but England and Wales do not benefit from the Convention's mutual recognition and inter-authority cooperation mechanisms as a Contracting State would. Notably, Australia, the USA, Canada, and most Asian and Middle Eastern countries have not ratified.

Where the Convention applies, measures put in place by the competent authority (or, in the case of an adult's own POA, by the adult themselves) in one signatory state are recognised in other signatory states, subject to a public policy exception.

Practical implication: For European countries that have ratified, a UK LPA or German Vorsorgevollmacht may be recognised without requiring a separate local instrument. But the recognition is not automatic — local formalities (notarisation, certification) may still be required, and institutions may still require local advice on the scope of the authority.

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Jurisdiction-Specific Approaches

England and Wales

The Lasting Power of Attorney (LPA) under the Mental Capacity Act 2005 is the standard English instrument. Two types exist:

• Property and Financial Affairs LPA: Authorises the attorney to manage financial matters. Can be used while the donor has capacity (if authorised) or only after capacity is lost.
• Health and Welfare LPA: Authorises the attorney to make personal and medical decisions. Can only be used after the donor has lost capacity.

An LPA must be registered with the Office of the Public Guardian (OPG) before it can be used. The registration process takes approximately ten weeks. An unregistered LPA has no effect.

Under the Powers of Attorney Act 2023 (implementing the government's digital reform programme), some updates to the LPA process are being phased in through 2024–2026, including a digital registration option and enhanced safeguards.

For international use: An English LPA, once registered, can be apostilled (certified under the Hague Apostille Convention) for use abroad. However, institutions in most non-Hague-Convention countries will require local legalisation in addition to the apostille, and many prefer a local equivalent.

Scotland

Scotland has its own instrument: the Continuing Power of Attorney (for financial affairs) and Welfare Power of Attorney, governed by the Adults with Incapacity (Scotland) Act 2000. Scottish documents must be certified by a solicitor or other authorised person and registered with the Office of the Public Guardian (Scotland).

Scotland has been a signatory to the Hague Adults Convention since 2003 and has a mature framework for recognising foreign protective measures.

UAE

The UAE has domestic POA rules under Federal Law. For expatriates, a POA is typically executed before a UAE notary and requires authentication. Abu Dhabi and Dubai each have their own notarial processes.

A foreign POA may be recognised in the UAE if it has been authenticated by:

1. The UAE Ministry of Foreign Affairs and International Cooperation (MOFAIC) in the UAE, and
2. The UAE embassy in the country where the document was issued, or the issuing country's embassy in the UAE

This chain of authentication (sometimes called "legalisation" or "apostille + MOFAIC attestation") is cumbersome but manageable. UAE banks, however, frequently require their own internal forms or local UAE POA documentation before accepting a foreign POA — particularly for financial transactions.

France

France uses the Mandat de Protection Future (MPF), introduced by the 2007 law on protection of vulnerable adults. The MPF allows a person to appoint an attorney to manage their affairs if they lose capacity in the future. Like an LPA, it must be formally executed (before a notary for full legal effect) and takes effect only upon incapacity certification.

France has ratified the Hague Adults Convention. A registered English LPA, properly apostilled, may be recognised in France — but French institutions (banks, notaires, land registries) often prefer a local MPF or a French notarial confirmation of the foreign document's validity.

Germany

Germany uses the Vorsorgevollmacht (advance provision of authority), a general/continuing power of attorney that remains valid on incapacity. It can be notarially executed for enhanced recognition (particularly for real estate transactions). The German Federal Central Register of Wills and Powers of Attorney (Vorsorgeregister) allows optional registration.

Germany has ratified the Hague Adults Convention, facilitating recognition of foreign instruments in principle.

Spain

Spain's Poder Notarial (notarial power of attorney) is the standard instrument for cross-border use. A Spanish notary can execute a POA with explicit provision for use after incapacity. Apostilled English LPAs may be accepted, but Spanish authorities and banks often prefer a local Spanish notarial instrument, at least for Spain-based assets.

USA

The USA has no federal POA law. Each state has its own statutes. The most common instrument is the Durable Power of Attorney (the word "durable" indicates it survives incapacity). Some states use specific statutory forms. To use a foreign POA in the USA, the approach depends on the state and the institution — some US banks will accept authenticated foreign POAs, others require their own internal forms.

Singapore and Hong Kong

Both use instruments broadly similar to the English LPA model, influenced by English law heritage. Singapore's Lasting Power of Attorney under the Mental Capacity Act (Singapore) requires registration with the Office of the Public Guardian (Singapore). Hong Kong's Enduring Power of Attorney Ordinance governs EPAs.

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Multi-Jurisdiction Planning: Strategies

Given the patchwork of recognition rules, the standard approach for internationally mobile individuals with assets in multiple countries is:

Option 1: Multiple Country-Specific POAs

Execute a separate power of attorney in each country where you hold significant assets — each tailored to that country's formal requirements. A UK LPA for UK assets, a French MPF for French assets, a UAE notarial POA for UAE assets, and so on.

Advantage: Each instrument is "native" to its jurisdiction, maximising recognition by local institutions.

Disadvantage: Multiple documents to maintain, keep consistent, and update. The attorneys named in each need to coordinate. Cost.

Option 2: A Comprehensive English (or Other) POA with Apostille and Local Authentication

Use a comprehensive English law POA (typically an LPA) as the primary document, registered with the UK OPG and apostilled, with local authentication added for each foreign jurisdiction as needed.

Advantage: A single document; simpler to maintain.

Disadvantage: Local institutions may not accept it; local authentication processes are time-consuming. Not suitable for civil-law jurisdictions with strong local form requirements (France, Spain, Germany prefer local instruments).

Option 3: Both — A General Instrument Plus Local Instruments

Use a general UK LPA for UK affairs plus local instruments in each significant foreign jurisdiction. This provides maximum coverage.

Option 4: Corporate Trustee or Attorney

For very internationally mobile individuals, appointing a professional trustee (as part of a trust structure) or a professional attorney (a firm with offices in multiple jurisdictions) can provide institutional continuity — the professional continues to operate in all relevant jurisdictions regardless of the individual's incapacity.

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Practical Steps for Internationally Mobile Individuals

1. List your jurisdictions — every country where you hold real estate, bank accounts, investments, or business interests.

2. Check existing arrangements — do you have any POA in place? When was it last reviewed? Is it registered (for UK LPA)?

3. Identify gaps — for each country where you have significant assets, is there a valid, recognised authority for someone to act on your behalf if you lose capacity?

4. Execute country-specific instruments — instruct local lawyers or notaires in each jurisdiction. For the UK, instruct a solicitor to prepare and register an LPA. For France, a notaire. For Spain, a Spanish notary. For UAE, a UAE-qualified law firm.

5. Coordinate the attorneys — ensure the person(s) named in each instrument communicate effectively. Ideally, use the same individual (or a professional firm) across all jurisdictions.

6. Review regularly — particularly when you acquire assets in a new jurisdiction, move residence, or your circumstances change.

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How Global Investments Can Help

Global Investments works with internationally mobile clients to ensure their incapacity planning is as comprehensive as their estate planning. We can review your current arrangements, identify jurisdictions where protective instruments are missing, and refer you to specialist lawyers in each relevant country.

We also integrate incapacity planning with your overall financial plan — ensuring that assets are held in structures (trusts, companies) where a corporate trustee can continue to manage affairs without disruption, regardless of the individual investor's capacity.

Contact us to arrange a comprehensive review.

This guide is for general information only and does not constitute legal advice. Powers of attorney law and recognition rules differ significantly between jurisdictions. Always seek qualified legal advice in each relevant country. As of 2026.