Foreign Wills and Overseas Assets UK (2026): Recognition, Conflict of Laws, and IHT on Foreign Property

Neither a UK will nor a foreign will automatically has worldwide effect — the law of each country where assets are located governs whether a will made under foreign law is formally valid and has succession effect there: (1) FORMAL VALIDITY (WILLS ACT 1963): the Wills Act 1963 implements the Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions. Under s.1, a will is formally valid (properly executed) if it conforms to the internal law of ANY of the following: (a) the place where the will was executed; (b) the testator's domicile at the time of execution; (c) the testator's habitual residence at the time of execution; (d) the testator's domicile at death; OR (e) for immovable property: the country where the property is situated (lex situs); (2) SUCCESSION VALIDITY — SEPARATE QUESTION: formal validity is only one hurdle. Even a formally valid will may not control the succession to overseas assets if the applicable foreign law has its own succession rules (e.g. forced heirship in France, Germany, Spain) or requires specific formalities for local assets. Formal validity does not override a foreign country's substantive succession law; (3) FOREIGN WILL IN ENGLAND AND WALES: a foreign national or UK resident who made a will under foreign law can have it recognised in England and Wales for assets here — but the foreign will must be proved in the English Probate Registry. The executor must apply for a grant of probate in England and Wales — producing the foreign will and evidence it is valid under the applicable foreign law; (4) UK WILL FOR FOREIGN ASSETS: a UK will can in principle cover foreign assets — BUT: (a) many countries require a will drafted under local law to deal with local property; (b) a UK will may not satisfy local formalities (witnesses, notarisation, apostille) even if formally valid under the Wills Act 1963; (c) a standard UK revocation clause in the UK will may inadvertently revoke a separate foreign will; (d) practical advice: take local legal advice in each country where you hold significant assets and consider a separate jurisdiction-specific will.

English private international law applies different connecting factors depending on whether the asset is immovable or movable: (1) IMMOVABLE PROPERTY — LEX SITUS: the succession to land and buildings situated abroad is governed by the law of the country where the property is situated — the lex situs. This is the single most important rule for UK residents with overseas property: (a) a UK-domiciled person who owns a villa in Spain, France, or Italy: Spanish, French, or Italian law governs who inherits that property, regardless of what the UK will says; (b) forced heirship regimes: many civil law countries (France, Spain, Germany, Italy, Portugal) have mandatory forced heirship rules — réserve héréditaire in France, Pflichtteil in Germany — requiring minimum shares for children or spouses. These rules override the testator's freedom to dispose; (c) PRACTICAL CONSEQUENCE: a UK will leaving the French villa to a new partner may be unenforceable in France — the children's forced heirship share (réserve) is guaranteed; (2) MOVABLE PROPERTY — LEX DOMICILII: the succession to movable assets (bank accounts, shares, personal property, investments) is governed by the law of the country of the deceased's DOMICILE at death — the lex domicilii: (a) a UK-domiciled person's movable assets worldwide are governed by English succession law — even if a Swiss bank account or Australian shares are involved; (b) a French-domiciled person who dies with assets in England: their movables in England may be subject to French law (but English formal rules for wills still apply under the Wills Act 1963); (3) POST-BREXIT — EU SUCCESSION REGULATION (BRUSSELS IV): before 31 January 2020, Brussels IV (Regulation 650/2012) applied in the UK for deaths from 17 August 2015. Brussels IV allowed a testator to elect either the law of their nationality or their habitual residence country. After Brexit, Brussels IV no longer applies in the UK. UK courts revert to common law lex situs / lex domicilii rules; (4) DOMICILE IS DISTINCT FROM RESIDENCE: domicile is a common law concept — the country of permanent home intention. A UK national who has lived in France for 20 years and intends to stay permanently may have acquired French domicile for succession purposes — with significant consequences.

Where a foreign national dies with assets in England and Wales, or a UK national with a foreign will had English assets, the executor must obtain a grant of probate in England and Wales to deal with those assets: (1) PROVING A FOREIGN WILL IN ENGLAND AND WALES: the executor applies to the Probate Registry (Principal Registry or a District Probate Registry) for a grant of probate in the same way as for a UK will — but with additional evidence: (a) the original foreign will (or an authenticated copy); (b) an official translation into English if the will is in a foreign language (certified by a qualified translator); (c) evidence that the will is valid under the applicable foreign law — typically in the form of a legal opinion from a lawyer qualified in that jurisdiction; (d) the death certificate (with certified translation if necessary); (e) the standard PA1P application form and probate fee; (2) WHAT MAKES A FOREIGN WILL VALID IN ENGLAND: the Probate Registry considers whether the will is formally valid under the Wills Act 1963 (see Q1). Once satisfied, it grants probate — giving the executor authority to deal with English assets; (3) RESEALING COMMONWEALTH GRANTS (COLONIAL PROBATES ACT 1892): if a grant of probate was already obtained in a Commonwealth country — Australia, Canada (most provinces), New Zealand, Jamaica, and many others — it can be RESEALED in England and Wales by the Probate Registry rather than starting a new grant application: (a) this is faster and cheaper than a full re-application; (b) the executor files the foreign grant, the will, and applies for resealing at the Probate Registry; (c) resealing gives the foreign grant the same effect in England as if it had been granted here; (4) NON-COMMONWEALTH FOREIGN GRANTS: for EU Member State grants and other foreign grants not eligible for resealing, the executor must apply for a fresh English grant — even if the foreign court has already recognised the will. The English grant of probate is the authority needed to deal with UK assets; (5) APOSTILLE: where a foreign document (will, death certificate, foreign grant) is in a non-Hague Convention country, an apostille (authentication under the Hague Apostille Convention 1961) may be required to certify the document's authenticity.

A UK-domiciled person's worldwide assets — including property and investments in every country — are subject to UK inheritance tax. The IHT rules for foreign assets are as follows: (1) WORLDWIDE CHARGE (IHTA 1984 s.1): IHT applies to the transfer of value of all property owned by a UK-domiciled person at death — wherever in the world the property is situated. An English person who owns property in Spain, France, the USA, and Australia: all of it is subject to UK IHT at 40% on the excess above the NRB; (2) NON-UK-DOMICILED PERSONS (IHTA s.6): a person not domiciled in the UK (and not treated as UK-domiciled under IHTA s.267) is only subject to UK IHT on property SITUATED in the UK — their overseas assets are outside the UK IHT net entirely; (3) DOUBLE TAXATION — THE PROBLEM: many countries also charge their own death/estate tax on property situated there. This can lead to the same asset being taxed twice: once by the country where the property is situated (e.g. French impôt sur les successions) and again by HMRC (IHT). The effective rate can exceed 40%; (4) BILATERAL IHT DOUBLE TAXATION AGREEMENTS: the UK has bilateral IHT treaties with 7 countries (as of 2026): USA, France (1963 convention), Ireland, Italy, Netherlands, Sweden, and Pakistan. Under these treaties, the same property is only taxed in one country — or the foreign tax credit offsets UK IHT; (5) UNILATERAL RELIEF (IHTA s.159): where no bilateral treaty applies, unilateral relief is available — UK IHT is reduced by the ratio of foreign tax paid to the total estate value. The relief is calculated proportionately and can substantially reduce double taxation; (6) PRACTICAL CALCULATION: for a UK-domiciled person with a French house worth £500,000 on which £100,000 French inheritance tax was paid: HMRC IHT on that £500,000 = £200,000. Unilateral relief = £100,000 (the French tax paid). Net UK IHT on the French property = £100,000. Total tax = £200,000 (£100,000 French + £100,000 UK); (7) REPORTING FOREIGN ASSETS: all foreign assets must be reported on the IHT400 regardless of where they are located. The deceased's executor must obtain valuations in the foreign currency and convert to sterling at the date-of-death exchange rate.

The choice between a single universal will and separate jurisdiction-specific wills is one of the most important practical decisions for anyone with international assets: (1) THE CASE FOR SEPARATE WILLS BY JURISDICTION: (a) each country's will can be drafted to comply with local formality requirements — no risk of being rejected as technically defective under local law; (b) local lawyers draft the local will — they know the substantive law (forced heirship, family provision requirements, tax treatment); (c) probate can proceed in each country simultaneously — rather than waiting for a grant in one country and then applying in another; (d) the English will can be limited to 'all my assets in England and Wales' — reducing complexity; (2) THE REVOCATION RISK: the greatest danger of having multiple wills is that one will inadvertently REVOKES another. A standard revocation clause ('I revoke all former wills') would revoke the foreign will if executed after it. Wills must be carefully crafted to limit their geographic scope: 'I revoke all former wills dealing with my property in England and Wales' — leaving the foreign will intact; (3) THE CASE FOR A SINGLE WILL: (a) simpler administration — one document, one set of executors; (b) coherent distribution of the whole estate; (c) no coordination risk between multiple executors and multiple legal systems; (d) acceptable where all assets are in jurisdictions without forced heirship and with similar succession laws; (4) POST-BREXIT PRACTICAL POSITION FOR UK RESIDENTS WITH EU PROPERTY: before Brexit, a UK resident could elect English law to govern their EU property under Brussels IV — making a single will workable across the EU. Post-Brexit, EU countries apply their own private international law to UK residents' EU property. A country's local forced heirship rules will apply to land in that country regardless. A separate local will for EU property is strongly recommended; (5) RECOMMENDED APPROACH: obtain local legal advice in each country where significant assets are held; have jurisdiction-specific wills for each country; ensure all wills are carefully limited in scope; appoint the same executors across all wills where possible; hold a master schedule of all wills and their jurisdictional scope in a letter of wishes.