Overview
Succession planning documents — wills, trust deeds, powers of attorney, beneficiary nominations — are not drafting exercises that can be completed once and forgotten. They must reflect your current life, your current assets, your current family circumstances, and the current law. For internationally mobile individuals with complex cross-border lives, the consequences of outdated succession documents can be severe: assets not reaching the intended people, higher taxes than necessary, costly and prolonged legal proceedings across multiple jurisdictions, and family disputes.
This guide identifies the key trigger events that should prompt a review of your succession documents, and explains what documents internationally mobile individuals typically need.
This guide is for general information only. Succession law varies between jurisdictions and is complex. Always obtain specialist legal advice on your succession documents.
Why Succession Planning Is Particularly Important for Internationally Mobile Individuals
Multiple Legal Systems
When an individual owns assets in several countries, multiple legal systems may apply to the distribution of their estate. Broadly:
- Movable assets (investments, bank accounts, personal property) are typically governed by the law of the country where the deceased was domiciled at death
- Immovable assets (land and buildings) are typically governed by the law of the country where the property is located (the lex situs rule)
This means that a single death can trigger probate or succession proceedings in each country where immovable property is held — each with its own legal requirements, professional fees, timescales, and tax implications.
Forced Heirship
Many civil law countries impose forced heirship rules — legal requirements that a minimum share of the estate (or of assets in that country) must pass to certain relatives, regardless of the deceased's wishes. Forced heirship provisions exist in France, Spain, Germany, Italy, Greece, and many other countries. They also affect assets located in those countries, even if the deceased was not a national.
For internationally mobile individuals owning property in civil law countries, forced heirship restrictions on testamentary freedom must be understood and planned around.
EU Succession Regulation
The EU Succession Regulation (EU 650/2012 — "Brussels IV") provides that, by default, the law of the country of habitual residence of the deceased at death governs the succession to their entire estate (including immovable property in other EU states). Crucially, individuals can elect for the law of their nationality to apply instead — where the deceased had a different nationality from their country of habitual residence.
This election is a valuable planning tool for individuals who are habitually resident in a civil law country (with forced heirship) but are nationals of a common law country (without forced heirship): electing for the law of their nationality may avoid forced heirship restrictions. The regulation does not apply to non-EU countries or to UK nationals post-Brexit in the UK.
Trigger Events Requiring a Succession Review
Marriage or Civil Partnership
In England and Wales, marriage automatically revokes any existing will unless that will was specifically made in contemplation of the marriage. This is a fundamental trap: many individuals fail to make a new will after marriage, believing their old will to be sufficient. In the absence of a valid will, the intestacy rules apply — which may distribute the estate very differently from the deceased's wishes, particularly where there are children from a previous relationship.
If you have recently married (or are planning to do so), making or updating your will is an immediate priority.
Divorce or Separation
In England and Wales, divorce does not automatically revoke a will — but it treats gifts to, and appointments of, a former spouse as lapsed. However, during a period of separation (before the decree absolute of divorce), the will remains fully effective. A separated spouse who dies before the divorce is finalised may leave their entire estate to the estranged partner if no updated will has been made.
If you are going through a separation or divorce, update your will and review all beneficiary nominations (pensions, life policies) immediately.
Birth or Adoption of a Child
The birth of a child does not revoke a will in England and Wales, but it should prompt a review to ensure the child is properly provided for. In particular:
- Who has parental responsibility and guardianship rights if both parents die?
- Are trusts for minor children appropriately structured (no minor can directly inherit large sums — a trust provides management and protection)
- Are existing gifts in the will appropriate in the light of the new family structure?
Death of a Beneficiary or Executor
If a key beneficiary named in your will predeceases you, the gift to them may lapse (pass back to the residuary estate) or may fall into intestacy — depending on the wording of the will. If the intended recipients are in the next generation (for example, gifts to grandchildren if a child predeceases), specific substitution clauses are needed.
The death of an executor should prompt appointment of a replacement. A sole executor who dies before the testator creates significant practical difficulties.
Significant Change in Assets
A will that was appropriate when your main asset was a UK residential property and a modest investment portfolio may be entirely inadequate if you have subsequently sold a business, acquired property in several countries, or built a significant investment portfolio. Review the will to ensure:
- All significant assets are addressed (including digital assets, which are often overlooked)
- The intended distribution still reflects your wishes
- Gifts of specific assets (rather than residuary gifts) are still appropriate — specific assets may no longer exist
Change of Country of Residence
Moving to a new country is one of the most important triggers for a succession review. It may affect:
- Which country's succession law applies to your estate
- Whether forced heirship rules now apply to assets in your new country
- Whether an existing will is valid and effective under the new country's laws
- Your domicile position (which may be shifting gradually as you establish roots in the new country)
- Your IHT position (particularly following the 2025 residence-based IHT reforms in the UK)
If you have moved to the UAE, Cyprus, Spain, or another of our key markets, a succession review should be one of the first professional tasks on your list.
Change in Domicile Status
For UK IHT purposes, domicile (both actual and deemed) is relevant to the scope of the IHT charge. A change in domicile — for example, acquiring a domicile of choice in a new country, or losing deemed domicile status by leaving the UK — can substantially change the IHT landscape and should trigger a review of IHT planning arrangements.
Following the 2025 non-dom reforms, which are shifting IHT exposure towards a residence-based test, this is a particularly active area. Take specialist advice.
Significant Change in Tax Law
Major changes in tax law affecting estate planning are trigger events. In the UK context:
- The 2025 non-dom reforms (shifting IHT to residence-based test)
- The April 2026 Business Relief restrictions (capping 100% BPR/APR at £2.5 million per estate — originally announced at £1 million in the October 2024 Budget and raised to £2.5 million in December 2025)
- Changes to the pension rules (the abolition of the Lifetime Allowance from 6 April 2024, and the bringing of most unused pension funds within the IHT estate from 6 April 2027 under the Finance Act 2026)
Any individual who has not reviewed their succession documents in the light of the 2025/2026 changes should do so urgently.
Pre-Nuptial and Post-Nuptial Agreements
For internationally mobile HNW individuals who are entering a new relationship or marriage, a pre-nuptial agreement (pre-nup) provides a means of documenting the financial arrangements each party brings to the marriage and agreeing (in advance) how assets would be divided in the event of divorce. While pre-nups are not automatically enforceable in England and Wales, the courts give significant weight to properly prepared pre-nups in financial remedy proceedings.
A post-nuptial agreement achieves the same purpose after marriage.
What Documents Do Internationally Mobile Individuals Need?
Wills
Most internationally mobile individuals need at least two wills:
- A will in their current country of residence, dealing with assets in that country
- A will in England and Wales (or other country of domicile), dealing with UK (or domicile-country) assets, particularly movable property
Where property is owned in additional countries, further wills (or equivalent documents, such as French testamentary provisions) may be needed. Wills must be drafted so that they do not inadvertently revoke each other — typically by limiting each will to the assets in its relevant country.
Powers of Attorney
A Lasting Power of Attorney (LPA) in England and Wales (or equivalent in other jurisdictions) allows a named person to make financial and/or health decisions on your behalf if you lose mental capacity. LPAs must be made while the individual has capacity — it is too late once capacity is lost.
Internationally mobile individuals should consider whether they need LPAs or equivalent documents in each country where they hold significant assets.
Trust Deeds
Existing trust deeds should be reviewed periodically to ensure they remain appropriate and effective, particularly following changes in residence, domicile, or tax law.
Beneficiary Nominations
Pension death benefits and life assurance policies are typically paid to named beneficiaries outside the estate, based on expressions of wishes or nominations filed with the scheme or insurer. These nominations should be reviewed at least as frequently as the will — and particularly following changes in family circumstances. Outdated nominations can result in significant sums passing to former spouses or to individuals who are no longer the intended recipient.
How Global Investments Can Help
Global Investments advises internationally mobile HNW individuals on estate and succession planning as an integral part of their overall financial plan. We work with specialist solicitors, trust lawyers, and notaries in the UK, Cyprus, the UAE, Spain, and our other key markets to ensure that clients have appropriate, up-to-date succession documents in each relevant jurisdiction.
With over 32 years of experience, we understand the complexity of planning across multiple legal systems — and we know which trigger events demand immediate action. If you have not reviewed your succession documents recently, or if a significant life event has occurred, contact us to arrange a review.
Frequently Asked Questions
How often should I review my will?
As a minimum, every five years. More importantly, you should review your will whenever a significant life event occurs — marriage, divorce, birth of a child, death of a beneficiary or executor, significant change in assets, move to a new country, or a major change in tax law. The 2025 UK non-dom reforms, for example, are a trigger for reviewing all succession documents for internationally mobile individuals.
Does getting married revoke my existing will?
In England and Wales, marriage automatically revokes an existing will. A will made before marriage becomes void on marriage unless it was made in contemplation of that specific marriage and states as much. This is a well-known trap: many people fail to make a new will after marriage, meaning their estate would be distributed under intestacy rules on death — which may not match their wishes, particularly where there are children from a previous relationship.
Does my UK will cover my overseas property?
Not automatically. Most countries apply their own succession laws to immovable property (land and buildings) located within their territory — regardless of what a foreign will says. A property in Spain, Thailand, or Cyprus may need to be dealt with under Spanish, Thai, or Cypriot succession law respectively. You may need wills or equivalent legal documents in each jurisdiction where you own property.
What is forced heirship and how does it affect international estate planning?
Forced heirship rules, found in civil law countries (France, Spain, Greece, much of Latin America), require that a minimum share of an estate must pass to certain relatives — typically children — regardless of what the will says. Where you own property in a forced heirship jurisdiction, your ability to direct that property as you choose is restricted. Structures such as lifetime transfers, trusts, or foundations may offer some protection in certain circumstances.
What happens if I die intestate with assets in multiple countries?
Dying without a will (intestate) with assets in multiple countries is one of the most complex and costly succession scenarios. Each country applies its own intestacy rules, which may distribute assets very differently from your wishes. Probate or equivalent proceedings may be required in each country separately, incurring professional fees, delays, and potential double taxation. A multi-country succession plan with appropriate documents in each jurisdiction is essential.
This guide is for general information only and does not constitute financial advice or a personal recommendation. The value of investments can fall as well as rise and you may get back less than you invest. Tax rules, pension legislation, and investment regulations change — always verify current rules and seek advice from a qualified independent financial adviser before making any financial decisions.