Overseas Property and UK Wills (2026): Do You Need a Separate Foreign Will for Property Abroad?

A UK will can in theory cover property worldwide, but whether it will be effective in practice depends on the law of the country where the property is located. The fundamental principle of private international law that governs this area is the lex situs rule: (1) THE LEX SITUS RULE — IMMOVABLE PROPERTY: immovable property (land and buildings) is governed by the law of the country where it is situated. This is a near-universal rule in private international law. If you own an apartment in Spain, its succession is primarily governed by Spanish law — not English law. An English will that attempts to deal with Spanish real estate may not be recognised, or it may be recognised but still subject to Spanish forced heirship rules that override your testamentary wishes; (2) MOVABLE PROPERTY — DIFFERENT RULES: in English private international law, movable property (bank accounts, investments, shares, personal chattels) is generally governed by the law of the domicile of the deceased at the time of death. For most UK-domiciled individuals, an English will covers their movable property worldwide. However, this rule also varies by country — foreign jurisdictions do not always accept it; (3) THE PRACTICAL PROBLEM — FOREIGN GRANT REQUIRED: even if your English will is theoretically valid to deal with foreign property, the local authorities in many countries require a local grant of probate or letters of administration before they will release or transfer assets. An English grant of probate is not automatically recognised abroad; (4) THE EU SUCCESSION REGULATION (NO 650/2012): when the UK was in the EU, the EU Succession Regulation (Brussels IV) applied. This regulation allows EU citizens to choose the law of their nationality to govern their entire succession across EU member states. The UK opted out of this regulation and it does NOT apply in the UK (even for EU nationals living in the UK). Post-Brexit, UK citizens with property in EU member states can still make a choice of English law in their will for EU purposes — but the regulation does not bind UK courts; (5) THE PRACTICAL ANSWER: for any significant immovable property abroad (particularly in EU member states), you should consider making a separate situs will — a will drafted in and for the country where the property is located, dealing with that property only. This avoids the need for resealing or foreign recognition of the English will and ensures the local formalities are met.

Forced heirship (or 'réserve héréditaire' in France; 'legítima' in Spain) is a legal concept in many civil law countries that reserves a fixed portion of a deceased person's estate for close relatives — overriding the testator's wishes: (1) WHAT FORCED HEIRSHIP MEANS: in countries with forced heirship, you CANNOT disinherit your children (and sometimes your surviving spouse) by will. The law reserves a fixed proportion of the estate — typically one-third to two-thirds of the estate — for specified 'protected heirs' regardless of what the will says; (2) FRANCE — RÉSERVE HÉRÉDITAIRE: (a) French law applies to French real estate (lex situs); (b) the réserve héréditaire (Civil Code art.912) is: one child — half the estate; two children — two-thirds; three or more children — three-quarters; (c) post the EU Succession Regulation, a UK national who owns French property can choose English law to govern their succession (by making an explicit choice in their will), which avoids French forced heirship for their entire succession — but only if they do so expressly. Note: the French Constitutional Court confirmed in 2011 that French law cannot impose forced heirship on non-French nationals. The EU Succession Regulation election makes this cleaner; (d) French notarial procedure: French property typically requires French probate (déclaration de succession) before it can be transferred; (3) SPAIN — LEGÍTIMA: (a) Spanish Inheritance Law (Civil Code) imposes forced heirship: two-thirds of the estate is reserved for forced heirs (children/descendants), of which one-third must go in equal shares; (b) Non-resident foreigners owning Spanish property can choose their national law in their will under the EU Succession Regulation — a UK national can choose English law (expressly in the will) to govern their succession including their Spanish property; (c) Some autonomous regions (Catalonia, the Basque Country, etc.) have their own inheritance rules that differ from the general Spanish Civil Code; (d) Succession tax (Impuesto sobre Sucesiones y Donaciones) applies to Spanish real estate inherited by beneficiaries — rates vary by autonomous region; (4) PORTUGAL, ITALY, GERMANY: similar forced heirship rules apply. In each case, the EU Succession Regulation election of national law (for a UK national, English law) is available for EU property — but must be made expressly in the will; (5) USA, AUSTRALIA, CANADA: most common law jurisdictions do not have forced heirship in the same form. However, each US state (and Australian state) has its own succession rules. An English will may need to be resealed or a separate foreign will obtained before assets can be transferred.

The EU Succession Regulation (Regulation (EU) No 650/2012, also known as Brussels IV) is a key tool for UK nationals with property in EU member states: (1) WHAT THE REGULATION DOES: the EU Succession Regulation, which applies across EU member states (except Denmark), creates a single set of rules for cross-border succession within the EU. The key features are: (a) DEFAULT RULE: the law of the country of habitual residence at death governs the entire succession (immovable and movable); (b) CHOICE OF LAW: a person may choose the law of their nationality to govern their entire succession — this choice is made by express statement in the will; (2) UK NATIONALS AND THE REGULATION: the UK did not participate in the EU Succession Regulation and the regulation does NOT apply in UK courts. However, the courts of EU member states (France, Spain, Italy, Germany, Portugal, etc.) do apply the regulation, including the choice of law provision. This means: (a) a UK national who owns property in France and makes an express choice of English law in their will can use English law to govern the succession of that French property (including avoiding French forced heirship) — from the perspective of the French courts applying the Regulation; (b) the choice must be made EXPRESSLY in the will — it is not implied; (3) HOW TO MAKE THE CHOICE: the will should contain wording such as: 'I am a national of England and Wales and pursuant to Article 22 of EU Succession Regulation 650/2012 I hereby choose the law of England and Wales as the law applicable to the succession to my estate.' This should appear in the will (or a separate declaration alongside it) and be specifically advised by a specialist; (4) CAVEATS AND LIMITATIONS: (a) the choice of English law is effective in EU member states' courts — it is not effective in non-EU countries (USA, Australia, etc.); (b) some EU member states have challenged or limited the regulation's application in specific circumstances — specialist local advice is always needed; (c) even with the choice of English law, French/Spanish succession tax (not succession law) still applies to property in those countries — the choice of law only avoids forced heirship, not local taxes; (d) post-Brexit UK nationals living in an EU member state should take specific advice — their habitual residence may be an EU member state, which affects the default rule.

A situs will (also called a foreign will or local will) is a will drafted specifically for property in a particular foreign country, governed by and valid under the local law of that country: (1) WHEN A SITUS WILL IS RECOMMENDED: (a) SPAIN: for any significant Spanish real estate, a Spanish will (testamento notarial abierto) drafted by a Spanish notary is strongly recommended. The Spanish will deals only with Spanish property and is administered through the Spanish notarial system without any need to obtain and reseal an English grant; (b) FRANCE: a French will (testament authentique before a notaire, or a testament olographe) is advisable for French real estate. The EU Succession Regulation English law choice can be incorporated; (c) USA: for US real estate (and often US financial accounts), a US will (or revocable living trust) is typically required for each state in which you own property — interstate succession involves ancillary probate in each state; (d) AUSTRALIA, CANADA: separate wills for each jurisdiction are typically advisable; (2) THE BENEFIT OF A SITUS WILL: (a) avoids the need to obtain and reseal an English grant abroad (which is time-consuming and expensive); (b) meets the formal requirements of the local country directly (signature; witnesses; notarisation); (c) is in the local language and format, reducing bureaucratic friction; (d) allows a local executor to be named for the foreign property; (e) can incorporate the EU Succession Regulation choice of law for EU property; (3) DRAFTING BOTH WILLS TOGETHER — AVOIDING CONFLICTS: the critical risk is that the English will and the foreign situs will accidentally revoke each other. Both wills should: (a) expressly limit their scope — 'This will deals only with my property in England and Wales; my will dated [X] dealing with property in Spain is not revoked by this will'; (b) be drafted by lawyers who are aware of each other's will; (c) together cover the entire estate without gaps or overlaps; (4) FORMAL REQUIREMENTS VARY: (a) in many EU states, a will must be notarised (or drafted in notarial form) to be valid for real estate transfers; (b) in the UK, a will simply requires two witnesses — no notarisation; (c) the Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions (1961, signed by the UK) provides that a will is formally valid if it complies with the law of the place of execution, domicile, nationality, or habitual residence of the testator — this makes UK wills broadly formally valid across many countries.

UK-domiciled individuals are subject to UK inheritance tax on their worldwide assets — including overseas property: (1) WORLDWIDE ESTATE FOR IHT — IHTA 1984 s.6: a person domiciled in the UK (or deemed domiciled under IHTA 1984 s.267) is chargeable to UK IHT on their entire worldwide estate. This includes: (a) land and buildings abroad; (b) foreign bank accounts; (c) foreign investments and shares (other than excluded property); (d) shares in foreign companies owning UK residential property (post-Finance Act 2017). The residence of the asset is irrelevant for a UK-domiciled person — their entire worldwide estate is within the IHT charge; (2) DOUBLE TAXATION — DOES A FOREIGN COUNTRY ALSO CHARGE TAX?: many countries impose their own succession or estate taxes on property within their borders. This creates a risk of double taxation: UK IHT AND foreign succession tax on the same asset. For example: (a) FRANCE: France charges droits de succession on assets in France (and assets of French-domiciled persons worldwide). A UK national with French property may face both UK IHT and French succession tax; (b) SPAIN: Impuesto sobre Sucesiones y Donaciones applies to Spanish real estate passing on death; (c) USA: federal estate tax and (in some states) state estate tax may apply to US real estate and US situs assets owned by non-US persons; (3) DOUBLE TAX RELIEF — IHTA 1984 s.159: the UK provides unilateral double tax credit relief for foreign taxes suffered on assets subject to both UK IHT and foreign estate/succession tax. The credit is available even where there is no bilateral double taxation treaty. The relief is limited to the lower of the UK and foreign tax attributable to the same asset; (4) BILATERAL IHT TREATIES: the UK has bilateral IHT/estate duty treaties with a small number of countries (including France, USA, South Africa, Netherlands, Sweden). These treaties allocate taxing rights and eliminate the risk of double taxation more comprehensively than unilateral relief. Note: the UK-France IHT treaty does NOT apply to French succession tax (droits de succession) — France asserts that droits de succession is not an IHT treaty tax for these purposes, so specialist advice is required; (5) AGRICULTURAL PROPERTY RELIEF AND BUSINESS PROPERTY RELIEF: APR (IHTA 1984 ss.115-124) and BPR (ss.103-114) can apply to qualifying overseas agricultural and business property, but additional restrictions apply — specialist advice is essential for foreign farm or business assets.