Wills and Estates Across Borders: A Plain-English Guide for Lives Spread Over Countries

Key takeaways

If you live in one country, are a citizen of another or own property in a third, more than one legal system may claim a say in what happens to your estate.

Four ideas unlock most of the complexity: where you are habitually resident or domiciled, your nationality, where each asset is located, and which law you may choose.

Many civil‑law countries have forced heirship rules that reserve part of an estate for children or spouses. Common‑law countries generally give more freedom.

One will can sometimes cover everything, but separate, carefully coordinated wills for different countries are often simpler for heirs. Coordination is everything; a new will can accidentally revoke an old one.

Plan beyond the will: powers of attorney, advance healthcare directives, beneficiary designations and a clear document file for your family.

Laws and taxes change. Take advice from qualified lawyers in each relevant country and review your plan after every move or purchase.

Lives today are rarely confined to one country. You might be a Greek citizen who worked in Germany and retired to Portugal; a Briton with a house in Spain and children in Australia; an American who married a Frenchwoman and owns a flat in Mexico. Each of those lives is rich and ordinary. Each also creates a legal puzzle when it ends.

This guide explains the core ideas in plain language so that you can have informed conversations with lawyers, make better decisions about property and residence, and leave your family a clear path rather than a tangle. It cannot replace advice, because the answer depends on the specific countries involved, but it will help you ask the right questions.

Why cross‑border estates get complicated

Every country has its own rules on:

Who inherits if there is no will (intestacy rules).
Whether you can leave your estate to anyone you choose, or must reserve shares for family.
How a will must be signed and witnessed to be valid.
How an estate is administered: by a court‑appointed executor, a notary, or directly by heirs.
Inheritance or estate taxes: who pays, on what, and at what rates.
How marriage affects ownership, through community property or other matrimonial regimes.

When more than one country is involved, each may apply its own "conflict of laws" rules to decide which country's law governs. Sometimes they agree. Sometimes they point at each other, or both claim jurisdiction. Good planning is about making the answer clear in advance.

The four concepts you need to know

1. Habitual residence and domicile

Many countries decide which law governs your estate by where you lived at death. Civil‑law countries often use habitual residence, broadly where your life is centred. Common‑law countries such as England and Wales often use domicile, a concept tied to the place you regard as your permanent home, which can be different from where you live and is notoriously hard to change. Tax authorities may use yet another test.

Moving to retire abroad can therefore change which succession law applies to you, sometimes without your realising.

2. Nationality

Some countries apply the law of your nationality to your estate, and some allow you to choose the law of your nationality instead of the law of your residence. If you hold more than one nationality, your options may widen.

3. Where each asset is located (situs)

Land and buildings are almost always governed, at least in part, by the law of the country where they are located. Bank accounts, shares and pensions may follow different rules. That is why a house abroad usually needs particular attention.

4. Choice of law

Some legal systems allow you to choose, in your will, which country's law governs your succession. In the European Union, the EU Succession Regulation sets a common framework for most member states: by default, the law of your last habitual residence applies to your whole estate, but you may choose the law of your nationality instead. The European e‑Justice portal explains how inheritance works in each member state and the role of the European Certificate of Succession (European e‑Justice, Inheritance). Not every EU country takes part in every aspect, and non‑EU countries may not recognise the choice, so check how it would be treated everywhere you have assets.

Forced heirship: when you cannot leave everything to anyone

In many civil‑law countries (much of continental Europe, Latin America, and countries applying Islamic inheritance rules), a portion of the estate is reserved by law for certain relatives, usually children and sometimes a spouse or parents. This is called forced heirship or a reserved portion. You may freely leave only the remainder.

Common‑law jurisdictions, such as England and Wales, most of the United States, Canada and Australia, generally allow freedom of testation, though family members may be able to ask a court for provision if they were left without reasonable support.

Why this matters:

If forced heirship applies, a will leaving everything to a spouse may not work as intended, and children may be entitled to part of the house.
In blended families, the rules may give shares to people you did not expect, or fail to protect a second spouse.
A valid choice of law, where permitted, can sometimes change the outcome. This is a key reason to get advice.

Is my will valid in another country?

Validity of form (how the will is signed and witnessed) is separate from which law governs who inherits. Many countries are parties to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions, which treats a will as formally valid if it complies with, among others, the law of the place it was made, the testator's nationality, domicile or habitual residence, or, for land, the place where the land is (HCCH, Hague Wills Convention text). Not every country has joined, and formal validity does not guarantee a will is practical to use.

Even when a foreign will is valid, using it can be slow and expensive. It may need official translation, apostille, expert legal opinions and court recognition. Local notaries and banks may be unfamiliar with it.

Some countries also recognise international wills under a separate convention, and some recognise notarial wills registered in a national register. A local lawyer can tell you which format works best.

One will or several?

The single global will

One will covering assets worldwide.

Pros: one document, one coherent plan, no risk of conflicting wills.
Cons: may need translation and recognition in each country; can slow administration of local assets; local professionals may struggle with it.

Separate (situs) wills

A main will for most of your estate, plus a separate will for assets in each other country, typically drafted by a local lawyer in the local language and form.

Pros: local assets can be administered quickly by local executors; documents are familiar to local officials; administration can run in parallel.
Cons: wills must be carefully coordinated.

The coordination traps

Accidental revocation: most wills begin by revoking "all previous wills". A new will in one country can cancel your will in another. Each will should limit its scope to specific assets and state that it does not revoke the others.
Gaps and overlaps: an asset covered by neither will, or by both.
Conflicting gifts or executors.
Tax mismatches: a gift that is efficient in one country may be taxed heavily in another.

Ask each lawyer to review all your wills together, and keep a short summary listing every will, its date, its scope and where the original is held.

Inheritance tax and estate tax: two different systems

Countries tax death in different ways, and some do not at all.

Estate tax is charged on the estate as a whole before distribution. The United States uses this model at federal level.
Inheritance tax is charged on what each heir receives, often with rates and allowances depending on the relationship to the deceased. Many European countries use this approach, though names vary.
No death taxes: some countries have abolished them, although capital gains or other taxes may still apply on transfer.

Cross‑border estates risk double taxation, where two countries tax the same assets. Some countries have estate or inheritance tax treaties to prevent this; many do not, and relief may come only through unilateral credits. Because rates and allowances change, do not plan around figures in articles; check the tax authority of each country and take advice. US citizens should note that the United States taxes the worldwide estates of its citizens wherever they live (IRS guidance for US citizens abroad).

Marriage, property and matrimonial regimes

In many countries, marriage creates a matrimonial property regime, such as community property, which decides what each spouse owns before any will takes effect. If you married in one country and live in another, your regime may be uncertain. Questions to ask:

Which matrimonial property regime applies to us, and can we choose one?
How is our home titled, and what does that mean on the first death?
Do we need a marital agreement to make our intentions work?

Beyond the will: the documents that protect you while you are alive

A will deals with death. Equally important are documents for when you are alive but unable to decide for yourself.

Powers of attorney

A power of attorney lets someone you trust manage your finances or make decisions if you cannot. Forms and rules differ. In England and Wales, for instance, there are lasting powers of attorney for property and financial affairs and for health and welfare (GOV.UK, Power of attorney). A power of attorney made in one country may not be accepted by banks or authorities in another. Many people living abroad make a local power of attorney as well as one at home.

Advance directives and health decisions

An advance directive (sometimes called a living will) records your wishes about medical treatment if you cannot communicate. A health care proxy or attorney names someone to speak for you. The US National Institute on Aging offers a clear explanation of advance care planning (NIA, Advance care planning). Requirements differ widely by country, so make one that is valid where you live, share copies with your doctor and family, and see our healthcare guide on palliative care.

Beneficiary designations

Pensions, life insurance and some bank or investment accounts pass by nomination, not by your will. Check and update nominations after marriage, divorce, a death in the family or a move.

Digital assets

Online accounts, photos, emails and digital money can be lost or locked. Make a list of important accounts (without writing passwords in your will), use providers' legacy tools where they exist, and tell your executor where to find access instructions.

A step‑by‑step cross‑border estate checklist

Map your life: list your nationalities, where you live and for how long, where you have lived, and where you might live next.
Map your assets: property, bank accounts, investments, pensions, businesses and valuables, by country.
Map your people: spouse or partner, children (including from earlier relationships), others you want to provide for, and charities.
Ask the threshold questions of a lawyer in each relevant country: Which law will govern my estate? Does forced heirship apply? Can I choose a law? Is my existing will valid and practical here?
Decide the structure: one will or coordinated separate wills.
Address tax: estate and inheritance tax in each country, treaties, and how gifts in life are treated.
Check your matrimonial regime and how property is titled.
Make powers of attorney and advance directives valid where you live and where your assets are.
Update beneficiary nominations.
Create a family file: where documents are, who your advisers are, account lists, funeral wishes, and a summary of your wills.
Review after every move, property purchase, marriage, divorce, birth or death, and every few years regardless.

Talking with your family

The best legal plan can still cause hurt if it comes as a surprise. Consider sharing at least the outline with the people affected: who your executors are, where documents are kept, and the reasons behind any unequal or unexpected decisions. Some people write a letter of wishes or a "legacy letter" sharing values and stories alongside the legal documents. Planning your legacy can itself be a source of meaning; see our guide to purpose.

If you are thinking of buying property abroad

Before you buy, ask:

How will this property pass on my death under local law?
Will forced heirship apply?
What taxes will my heirs face, here and at home?
Should we buy in joint names, and in what form?
Do I need a local will?

Building these answers into the purchase is far easier than fixing them later. Our guide to choosing where to retire recommends renting first partly for this reason, and our drawdown guide covers balancing spending today with leaving something behind.

Frequently asked questions

Do I need a separate will for property in another country?

Not always, but it is often advisable. A local will for local property can speed up administration and reduce translation and recognition costs. It must be coordinated with your main will so that neither revokes the other.

Which country's law applies to my inheritance?

It depends on the countries involved. Common connecting factors are your habitual residence or domicile at death, your nationality, and the location of land. In most EU countries, the law of your last habitual residence applies by default unless you chose the law of your nationality.

What is forced heirship?

A rule in many civil‑law systems reserving a share of the estate for close relatives, usually children. It limits how much you can leave to others, including a spouse.

Is my home‑country will valid abroad?

It may be formally valid, especially in countries party to the Hague Wills Convention, but it can still be slow and costly to use. Ask a local lawyer whether it is valid and practical in each country where you have assets.

Will my heirs pay tax in two countries?

Possibly. Some countries have treaties or credits to prevent double taxation, but many do not. Take advice in each country before you move or buy.

Does my power of attorney work abroad?

Not reliably. Many institutions only accept local forms. Consider making a local power of attorney where you live and where you hold significant assets.

How often should I review my will?

After any move between countries, property purchase, marriage, divorce, birth or death, and otherwise every few years.

Keep exploring Onwora

Place: How to choose where to retire
Money: Retirement drawdown: how to make your savings last
Health: Healthcare when you retire abroad
Purpose: How to find purpose after retirement

This guide is general information, not legal or tax advice. Succession and tax law differ by country and change over time; consult qualified lawyers and tax advisers in each relevant country.