Wills, Intestacy Rules, and Estate Administration for Internationally Mobile Individuals

A will is the most fundamental document in any individual's estate plan. For the internationally mobile — those who have lived in multiple countries, own property in several jurisdictions, hold financial accounts in different currencies, and have family members scattered across the globe — the will is not merely important; it is essential.

The consequences of dying without a valid will (intestate) are inconvenient for a domestic UK estate. For a globally mobile person with property in four countries, they can be catastrophic: a protracted, expensive, multi-year administration process, assets distributed according to rules the deceased never knew existed, and potential family conflict that might have been entirely avoidable.

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Why Intestacy Is Particularly Dangerous for Expats

When a person dies without a will, two questions arise before any distribution can take place:

1. Which country's law governs the distribution of the estate?
2. What does that country's intestacy rules actually say?

For a UK-domiciled individual living in Spain who owns property in France, a pension in the UK, and investment accounts in Jersey, there is no single answer to the first question. Generally:

• Moveable assets (bank accounts, investments, personal property) are distributed according to the law of the deceased's country of domicile.
• Immoveable assets (land, buildings) are distributed according to the law of the country where the property is situated (the lex situs).

The result: the deceased's UK investments pass under UK intestacy rules (because they are domiciled in the UK). The Spanish property passes under Spanish succession law. The French property passes under French succession law, with its specific forced heirship rules (réserve héréditaire), which require a fixed proportion of the estate to pass to children regardless of the deceased's wishes.

This means that dying intestate with assets in multiple jurisdictions automatically subjects the estate to multiple different legal systems. The administration must be conducted separately in each country, often requiring local probate processes, local lawyers, and local legal fees.

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UK Intestacy Rules (England and Wales)

The Intestacy Rules in England and Wales are set out in the Administration of Estates Act 1925 as amended by the Inheritance and Trustees' Powers Act 2014. The key provisions:

If survived by a spouse or civil partner and children:

• The spouse receives all personal chattels plus the first £322,000 (the "statutory legacy", in force since 26 July 2023 and uplifted periodically), plus half the remainder of the estate.
• The children share the other half of the remainder equally.

If survived by a spouse or civil partner but no children:

• The spouse takes the entire estate.

If survived by children but no spouse:

• Children share the entire estate equally at age 18 or earlier marriage.

If no spouse and no children:

• Estate passes to parents (equally if both living).
• If no parents: to siblings of the whole blood.
• If no siblings: to half-siblings.
• If none: to grandparents, then aunts and uncles, etc.

If no relatives at all: the estate passes to the Crown (bona vacantia).

The cohabiting partner receives nothing. This is perhaps the most important point for internationally mobile individuals. A partner who has lived with the deceased for 20 years, who may have contributed to the deceased's business or property, receives nothing under intestacy. Only a married spouse or civil partner benefits automatically. Cohabiting partners must make a claim under the Inheritance (Provision for Family and Dependants) Act 1975 — a court action that is expensive, uncertain, and deeply unpleasant.

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Scottish Intestacy Rules

Scotland has different intestacy rules, based on the concept of "prior rights" (the right of a surviving spouse to the family home, furniture, and a financial provision, up to specified limits) and "legal rights" (legitim and ius relictae/ius relicti) — the right of children and spouses to a share of the moveable estate regardless of the will.

Notably, legitim (the child's right to one-third of the moveable estate) survives even where there is a will in Scotland. It cannot be defeated by will, though it can be discharged by the child.

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The Multiple Will Strategy

The best practice for internationally mobile individuals owning property in multiple countries is to have a separate, locally drafted will for each country where you own immoveable property.

Why separate wills?

• Each will is drafted under the local legal system by a local specialist, ensuring it is valid and can be administered efficiently without the delay and cost of foreign law opinions.
• The administration of the estate in each country can proceed independently and simultaneously rather than sequentially.
• Each will is tailored to local requirements: a Spanish notarial will (testamento notarial), a French holographic or notarial will, a Jersey customary law will.
• The total cost and delay of estate administration is significantly reduced.

The critical drafting requirement: the wills must be carefully coordinated so that one will does not accidentally revoke another. In English law, a will typically includes a "revocation clause" stating that the new will revokes all previous wills. Where multiple wills are intended to coexist, each must contain carefully worded "non-revocation" provisions:

"This will is confined to my immoveable property situated in Spain and does not affect or revoke any will I have made or may make in relation to my assets outside Spain."

Failure to include this language can result in the UK will inadvertently revoking the Spanish will — or vice versa — creating exactly the chaos the multiple will strategy was designed to prevent.

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EU Succession Regulation (EU 650/2012) — Brussels IV

For individuals with property in European Union member states, the EU Succession Regulation (Brussels IV) — which applies since August 2015 — is highly relevant.

Under Brussels IV, EU member states generally apply the law of the country of the deceased's habitual residence at the time of death to the whole of their estate within the EU. However, Brussels IV allows a testator to choose the law of their nationality (where different from their country of habitual residence) to govern their succession within the EU.

In practice for UK citizens: a British national habitually resident in Spain would, under Brussels IV default rules, have their Spanish estate governed by Spanish law — including Spanish forced heirship rules. By including a choice of law clause in their will (choosing English and Welsh law), they can apply UK succession law to their Spanish estate, avoiding forced heirship.

Important caveat: the UK is no longer bound by Brussels IV (which is EU law; the UK left the EU). However, EU member states continue to recognise a choice of UK law for succession to assets located in their territory, where Brussels IV applies. This continues to work in practice, but legal advice from a solicitor with cross-border expertise should confirm the position for your specific circumstances.

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Marriage, Divorce, and Children: When to Update Your Will

Marriage revokes a previous will in England and Wales. This is not merely a legal technicality — it is a practical trap. A person who writes a will, then marries or enters a civil partnership, finds that the will is automatically voided by the marriage. If they do not write a new will, they die intestate.

Divorce does not revoke the will but treats the former spouse as having predeceased the testator — gifts to the former spouse lapse, and the appointment of the former spouse as executor ceases. This may not reflect what you actually want: for example, if you want your former spouse to act as guardian of minor children, or if you intended them to receive a specific legacy despite the divorce, you must update your will.

Birth of children: while the birth of a child does not automatically revoke your will, you should review it whenever a child is born to ensure the provision for the new child is as you intend.

Major asset changes: if you acquire property in a new country, or sell property you intended to leave to a specific individual, review your will.

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Practical Steps for the Internationally Mobile

1. Establish your domicile position clearly. Which country are you domiciled in? This determines the law governing your moveable estate. If your domicile is uncertain, take advice before drafting wills.

2. Prepare an asset schedule. List all your assets, the country in which they are situated, and the approximate value. This is the starting point for your multi-jurisdiction estate plan.

3. Appoint suitable executors and trustees. Consider whether executors need to be resident in the country concerned. Some jurisdictions require a local executor or administrator. The appointment of a professional executor (solicitor, trust company) for complex international estates is advisable.

4. Draft the UK will first. Your UK will should address your UK-sited assets, appoint UK executors, deal with the residuary estate, include guardianship provisions for minor children, and include carefully worded non-revocation provisions.

5. Engage local lawyers in each other jurisdiction. A Spanish abogado, a French notaire, or a Jersey advocate should draft locally valid wills covering property in their respective jurisdictions.

6. Register your wills where relevant. Several countries operate will registration systems (France's Fichier Central des Dispositions de Dernières Volontés, the UK's National Will Register). Registration reduces the risk of a will being lost or overlooked.

7. Consider funeral and repatriation instructions. An internationally mobile individual should leave clear written instructions (not in the will itself, which may be read too late) about their wishes regarding funeral arrangements and, if relevant, the repatriation of remains. This is often the aspect of estate administration that causes the most immediate distress to families who have not prepared.

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Estate Administration: The Practical Realities

Even with well-drafted wills in place, administering an international estate takes longer and costs more than a domestic one. The administration of the UK estate typically requires:

• Obtaining a Grant of Probate from the Probate Registry (part of HM Courts & Tribunals Service).
• Submitting an IHT400 return to HMRC (if the estate is above the threshold or exceeds specified values) and paying any IHT due.
• Collecting UK assets and distributing to beneficiaries.

For each overseas jurisdiction, a separate process must be followed. In most countries, the UK Grant of Probate (or its equivalent) must be "resealed" or re-executed in the relevant jurisdiction. This can take six to 18 months, depending on the country.

Double taxation of the estate: IHT may interact with local estate taxes. France levies inheritance tax at rates up to 60% for non-relatives; Spain has regional inheritance taxes; the US levies federal estate tax. Double tax treaties (where they exist) provide relief; where they do not, specialist advice is required.

This guide provides general information only. Succession law varies significantly by jurisdiction and changes over time. The position for any individual depends on their domicile, residence, nationality, and asset profile. Engage qualified solicitors in each relevant jurisdiction before drafting any international will.

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How Global Investments can help

Global Investments works with internationally mobile HNW clients on coordinated estate planning across multiple jurisdictions. We facilitate introductions to specialist private client solicitors in the UK and our clients' key locations, coordinate the will review within the broader financial and tax plan, and ensure that the estate planning strategy — including any trusts, offshore structures, or pension arrangements — is consistent with the will framework. Speak with our team to discuss a comprehensive estate plan for your international situation.