Estate Planning in Different Countries: 12 Key Considerations for Expats

If you live, work, or retire across borders, estate planning in different countries demands more than a standard will. The core idea is simple: different legal systems may claim the right to decide who inherits what, which taxes apply, and how your estate is administered—often at the same time. This guide explains how to choose the right law, anticipate “forced heirship,” coordinate multiple wills, and streamline cross-border probate. Neutral disclaimer: this is general information; for personal advice, consult qualified legal and tax professionals in each relevant jurisdiction.

Quick definition: International estate planning coordinates your assets, beneficiaries, and documents so that the intended law applies, the right courts have jurisdiction, taxes are minimised legally, and executors can act without delay across borders.

Fast-track overview (the 12 moves): map your connecting factors → pick the governing law (where possible) → account for forced-heirship regimes → align marital/community property rules → model tax exposure and treaties → stress-test trusts across borders → plan probate/“resealing” strategy → sort incapacity tools and medical directives → capture digital assets and logins → comply with reporting (CRS/FATCA) → use multiple wills the smart way → retitle assets and align beneficiary designations.

1. Map Your Connecting Factors (Situs, Habitual Residence/Domicile, Citizenship)

The most reliable starting point is to map which country gets a say and why. In many systems, immovable property (real estate) follows the law of the place where it sits (lex situs), while movable property (bank accounts, portfolios, personal items) may follow the law of the deceased’s habitual residence or domicile. The EU Succession Regulation generally ties a succession to the deceased’s habitual residence at death (with some important options to choose otherwise), while common-law countries often still distinguish between movables (domicile) and immovables (situs). Understanding these “connecting factors” prevents surprises and forum fights.

Mini table — who governs what (rule of thumb):

How to do it

• List each asset, its country, and whether it’s movable or immovable.
• Note your current habitual residence and (if relevant) your domicile under your home country’s rules.
• Flag countries with known forced-heirship or community-property regimes.
• Identify any places where you might rely on a choice-of-law mechanism (next section).

Synthesis: a one-page “jurisdiction map” clarifies which law is likely to apply to each asset, letting you pick the most efficient toolbox for the rest of your plan.

2. Choose the Governing Law Where Permitted (EU “Brussels IV” & International Will Rules)

In much of Europe, the EU Succession Regulation allows you to elect the law of your nationality to govern your entire succession—a powerful way to avoid fragmentation if you’re an expat with assets in multiple countries. If you don’t choose, the default is typically your habitual residence at death; a clear choice of law in your will can replace that default and steer the whole process. The Regulation also provides mechanisms to align jurisdiction with your choice.

How to do it

• If eligible, add a choice-of-law clause in your will electing the law of your nationality to govern the succession as a whole.
• Coordinate with counsel in each EU country where you hold assets to ensure your chosen law will be accepted in practice (and confirm any local “overriding mandatory” rules).
• Consider form-validity safety nets via international instruments: the 1961 Hague Convention on testamentary form and the International Will convention provide broad acceptance of will forms across borders.

Numbers & guardrails

• One election, one law: the EU mechanism is intended to prevent splitting your estate among multiple national succession laws.
• All assets covered: the election applies to the succession as a whole, regardless of asset nature or location (subject to narrow public-policy exceptions).
• Paperwork: keep the choice explicit in the will; vague references invite litigation over “habitual residence”.

Synthesis: where available, a carefully drafted choice-of-law clause is the single most effective way to control which rules govern your estate.

3. Understand Forced-Heirship (France, Spain & Others)

Many civil-law countries restrict testamentary freedom through forced-heirship (reserved shares for children and sometimes spouses). In France, the children’s collective reserved portion is ½ (one child), ⅔ (two children), or ¾ (three or more). In Spain, two-thirds of the estate are generally earmarked for descendants (split into the legítima estricta and mejora), leaving only one-third freely disposable. These rules can override a will that attempts to disinherit protected heirs, especially for local property.

Practical steps

• Inventory which of your assets sit in forced-heirship jurisdictions.
• If you’re eligible under the EU regime, consider electing the law of your nationality to mitigate forced-heirship on non-situs assets; local overriding rules may still protect family homes or certain assets.
• Use lifetime gifts and life insurance tactically, but check claw-back rules.

Mini case

• You die leaving real estate in France and a portfolio in Spain, with two children and a spouse. Under local default rules, the children might claim two-thirds of the French estate and similar reserved shares in Spain. A valid nationality-law election could shift the governing law for the succession as a whole, subject to any mandatory local protections for specific assets.

Synthesis: test your plan against forced-heirship early; a valid law election plus asset-by-asset structuring often preserves your intent without litigation.

4. Align Marital/Community-Property Regimes With Your Plan

What’s yours to give away at death depends first on what’s yours to begin with. In community-property systems (e.g., several U.S. states), most assets acquired during marriage are owned equally by both spouses; only your half is in your testamentary estate. The EU also has a dedicated Matrimonial Property Regulation for international couples that coordinates jurisdiction, applicable law, and recognition for matrimonial property matters. Your will should be consistent with your marital property regime, prenuptial agreements, and any registered partnership rules.

How to do it

• Identify whether you live in or have lived in a community-property jurisdiction and whether “quasi-community” rules might apply to earlier acquisitions.
• Locate or update marital agreements; check that your dispositive plan respects the agreed regime.
• If you’re in the EU (or hold EU assets), confirm whether the Matrimonial Property Regulation impacts your planning documents. EUR-Lex

Numbers & guardrails

• Nine U.S. states apply community-property by default (with a few offering optional regimes); only your 50% passes by will unless you have survivorship arrangements.
• Some titles (e.g., community property with right of survivorship) can bypass probate for the surviving spouse, but still deserve coordination with the overall plan.

Synthesis: get your property regime right first; it defines the pie you can slice, and it can unlock probate shortcuts for the survivor.

5. Model Transfer Taxes and Use Treaties Wisely

Countries vary between estate taxes (on the decedent’s estate) and inheritance taxes (on the recipient). Some levy both; others levy none. The U.K. and U.S., for example, provide double-taxation relief through specific estate/inheritance tax treaties that can prevent the same asset from being taxed twice and sometimes allocate taxing rights or credits. Even where no treaty applies, there may be unilateral foreign tax credits. Plan for lifetime gifts, exclusions, and the different treatment of non-resident assets.

Numbers & guardrails

• Treaties list: both the U.S. IRS and the U.K. HMRC publish the limited set of countries with estate/inheritance tax treaties—don’t assume your pair is covered.
• Tax base differences: an estate tax might charge a global estate based on domicile/residence, while an inheritance tax can vary by heir’s relationship and situs of assets. Check the base before chasing rates.

Steps

• Map potential dual charges and match them to available treaty relief.
• Sequence lifetime gifts, insurance, and residence choices to minimise “overlap”.
• Document domicile/residence facts contemporaneously; they often decide which country gets first bite.

Synthesis: build a simple tax matrix per country pair (assets × taxing rights × relief) so executors can claim credits swiftly and avoid costly delays.

6. Trusts Across Borders: Recognition, Reporting, and Reality

Trusts are powerful—but not uniformly recognised. Many civil-law jurisdictions scrutinise or re-characterise trusts; some recognise them via the Hague Trusts Convention, others through domestic conflict-of-laws rules. Even where recognised, reporting can be heavy: beneficiaries, settlors, and trustees may face filings and withholding obligations. If you’re a U.S. person with foreign trusts (or vice versa), specialised reporting—for example, Forms 3520/3520-A—carries steep penalties for mistakes.

Tools/Examples

• For civil-law exposure, prefer testamentary transfers or foundations if a trust would be ignored or taxed punitively.
• If a trust is still optimal, bake in situs-appropriate trustees and records and confirm recognition where assets are held.

Numbers & guardrails

• U.S. foreign trust owners generally ensure an annual 3520-A is filed by the trust; if the trustee fails, the owner may need to file a substitute to avoid penalties. Coordinate this well before year-end. IRS

Synthesis: a cross-border trust succeeds when its legal recognition, tax reporting, and asset situs are aligned; otherwise, use simpler, locally robust instruments.

7. Orchestrate Probate: Local Grants, Ancillary Probate, and “Resealing”

Dying with assets in multiple countries often triggers multiple probate processes. Some jurisdictions accept a foreign grant via “resealing” (a streamlined recognition of another court’s grant), especially within certain Commonwealth connections; others require full ancillary probate. Banking, brokerage, and land registries will demand local authority before releasing assets. Planning strategies—like adding local executors, using transfer-on-death designations where valid, or segregating assets into local holding entities—can convert months of delay into weeks.

How to do it

• Build an asset-by-country probate plan: who applies, where, and with which documents.
• Use multiple wills (see Section 11) drafted to avoid revocation and to speed local grants.
• Pre-clear with custodians; some require original or apostilled documents.

Numbers & guardrails

• In reseal-friendly jurisdictions, a correctly issued foreign grant can cut processing time significantly versus a fresh full application (exact gains vary by court and backlog). The Gazette

Synthesis: name the right local executors, keep your documents bilingual where sensible, and design for the fastest acceptable local pathway for each asset.

8. Plan for Incapacity: Powers of Attorney and Health Directives With Cross-Border Bite

Estate plans fail if incapacity hits and no one can act across borders. Many countries recognise lasting powers of attorney and healthcare directives, but cross-border recognition can be tricky. The Hague 2000 Protection of Adults Convention helps harmonise jurisdiction, applicable law, and recognition of protective measures in international situations. Within Europe, broader health-law frameworks (e.g., the Oviedo Convention) influence acceptance of advance directives. Your documents should specify governing law, languages, and the scope needed for foreign banks and hospitals.

Mini-checklist

• Execute financial and medical powers that state governing law and include explicit foreign use language.
• Translate core documents (certified) for countries where you have assets or receive care.
• Store originals where an agent can access them quickly.

Why it matters

• Without recognition, family may need a court guardianship abroad—slow, costly, and intrusive. The Hague framework exists to avoid precisely that by easing recognition of protective measures. HCCH

Synthesis: incapacity planning is the operating system for your estate plan—test it for cross-border boot-up, not just at home.

9. Capture Digital Assets and Online Accounts (Emails, Photos, Crypto, Subscriptions)

Your executors now inherit an online life: cloud storage, photos, email, social media, crypto, and subscriptions. Many platforms offer legacy tools (e.g., Google’s Inactive Account Manager, Apple’s Digital Legacy) to pre-authorise access. In several U.S. states and beyond, the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA) gives fiduciaries a framework to access digital assets—subject to your instructions. Catalogue your digital assets, store credentials in a secure vault, and set platform-specific legacy settings now.

How to do it

• Enable Google Inactive Account Manager and Apple Legacy Contact; specify what data to share and with whom.
• In your will or separate memorandum, authorise fiduciary access to digital assets consistent with local law.
• Maintain an offline list of exchanges/wallets; for self-custodied crypto, document recovery procedures.

Numbers & guardrails

• A single missing authentication factor can lock out 100% of certain digital assets permanently; redundancy and explicit consent are your safety net.

Synthesis: treat digital assets like any other class—identify, authorise, and provide the keys—so memories and value aren’t lost behind a login screen.

10. Comply With Cross-Border Reporting (CRS, FATCA & Friends)

Beyond transfer taxes, governments cooperate to automatically exchange financial account information. The OECD Common Reporting Standard (CRS) compels financial institutions in many jurisdictions to collect your tax residence details and report accounts to the appropriate tax authority. Separately, the U.S. FATCA regime requires reporting on accounts of U.S. persons and imposes filings on taxpayers with specified foreign assets. Executors, trustees, and beneficiaries can all inherit reporting duties, so plan for forms, data, and timelines in advance.

Practical steps

• Keep a tax residency summary and TINs for each jurisdiction where you file returns. OECD
• If you’re a U.S. person involved with a foreign trust, coordinate 3520/3520-A obligations well before deadlines. IRS
• Assume financial institutions will share account data under CRS/FATCA—plan accordingly.

Numbers & guardrails

• CRS is a global standard implemented by many jurisdictions; details vary locally but the core data (name, address, TIN, account number, and balances) is consistently shared.

Synthesis: compliance is part of the plan—align your reporting calendar with your estate/trust calendar to avoid penalties and reconciling headaches.

11. Use Multiple Wills—But Coordinate Them Meticulously

Multiple, asset-segmented wills can be a speed boost: one will for assets in Country A, another for Country B—each tailored to local probate, language, and witnesses. The risk is inadvertent revocation if one will purports to cancel all prior wills; careful drafting is essential. State explicitly that each will governs only the assets in its jurisdiction and is not intended to revoke the others. Make sure executors know about all instruments and can work in parallel without conflict.

How to do it

• Engage counsel in each country to draft local wills with consistent definitions, revocation clauses, and executor powers.
• Maintain a master inventory indicating which will governs which asset.
• Pair local wills with local executors where courts expect a resident representative (see Section 7).

Mini case

• One international family holds a flat in Paris, a condo in Singapore, and a portfolio in the U.S. Three harmonised wills—each confined to local assets—let executors start three processes in parallel, cutting estate settlement time materially compared to a single omnibus will getting bounced between courts. Rajah & Tann Asia

Synthesis: multiple wills can be a time-saver, but they only work if each is surgically scoped and the set reads as one coordinated suite.

12. Retitle Assets and Align Beneficiary Designations

The cleanest estate plans often move assets outside probate: pay-on-death (POD)/transfer-on-death (TOD) designations, joint ownership with survivorship, or beneficiary designations on retirement accounts and life insurance. In some countries, pension and insurance claims are processed outside probate; in others, nominations must comply with forced-heirship or marital-property rules. Update titles, designations, and account forms to reflect your governing-law choices and family goals—then test them against each relevant jurisdiction’s mandatory rules.

Mini-checklist

• Review all beneficiary forms; align them with your will(s) and marital regime.
• Where available, consider survivorship titling to bypass probate, ensuring it doesn’t undermine tax planning. Legal Information Institute
• For EU assets, confirm that any local public-policy protections (e.g., family home) aren’t accidentally breached. portal.ejtn.eu

Numbers & guardrails

• A single outdated beneficiary form can redirect 100% of an account away from your will; audit annually and after life events.

Synthesis: titles and forms are the last mile—they must match the legal architecture you built in Sections 1–11.

FAQs

1) Do I need a will in every country where I have assets?
Not always. In some cases, a single well-drafted will with a valid choice-of-law clause and properly appointed executors can work across borders. But where local probate is slow, or language/certification rules are strict, companion local wills can accelerate timelines. The key is coordination so wills don’t revoke each other and executors can act in parallel. EUR-Lex

2) Can I avoid forced-heirship rules completely by choosing another law?
Sometimes you can mitigate them, especially via the EU Succession Regulation’s nationality-law election, but local overriding mandatory rules (e.g., family home protections) may still apply. Also, situs rules for real estate can assert local public policy. Build in allowances rather than assume full escape.

3) What’s the difference between domicile, residence, and habitual residence?
Residence is where you live; habitual residence focuses on the centre of life (family, work, intent) for specific legal regimes; domicile can be deeper—your permanent home in the eyes of a legal system. These labels decide which country’s law governs succession or which taxes apply. Keep documentation (leases, registrations, family ties) to support your position. GOV.UK

4) I’m married. How do community-property rules affect my estate?
In community-property systems, marital acquisitions are owned equally; your will controls only your half unless you also use survivorship arrangements. If you’ve lived in multiple places, quasi-community rules may pull earlier acquisitions into the regime for divorce or probate. Align wills and beneficiary forms with the marital property baseline. Legal Information Institute

5) Will my trust be recognised abroad?
It depends. Jurisdictions that follow the Hague Trusts Convention or have trust-friendly conflict rules will usually recognise a valid trust; others may treat it like a contract, foundation, or look through it for tax. Even if recognised, expect reporting and withholding obligations. Consider local entity alternatives if recognition is weak. IRS

6) How do CRS and FATCA impact my heirs?
They trigger information exchange and reporting. Banks ask for tax residency and TINs; data flows to tax authorities. If your heirs or trustees are U.S. persons, additional filings (e.g., Forms 3520/3520-A for foreign trusts) may apply. Bake reporting into your estate playbook to avoid penalties. OECD

7) Are international wills a substitute for local wills?
An International Will aims to make the form widely acceptable, not to override substantive inheritance rules. It’s a helpful form-validity tool across signatory states, but you may still want local wills for speed and alignment with local procedure. Unidroit

8) Can I just give everything to my spouse?
Not everywhere. In forced-heirship countries, children may be entitled to a reserved share regardless of your will. In community-property systems, your spouse already owns half of marital property, but your half may still be subject to children’s rights or local policy. Model the outcome before signing.

9) What if I become incapacitated while abroad?
Without recognised powers of attorney and advance directives, your family may face a court guardianship in that country. Instruments aligned with the Hague 2000 Protection of Adults Convention and translated copies improve acceptance. Keep originals accessible. HCCH

10) Do I need to mention digital assets in my will?
Yes—authorise fiduciary access and name where credentials are stored. Also enable platform tools like Google’s Inactive Account Manager and Apple’s Digital Legacy now; they’re the fastest way your fiduciary gets lawful access.

Conclusion

Cross-border estate planning is part legal map, part paperwork choreography. Start by mapping connecting factors (situs, habitual residence, domicile) and then assert control through choice-of-law where permitted. Pressure-test your design against forced-heirship and marital-property rules. Model tax exposure and locate treaty relief before the fact. Keep trust recognition and reporting realistic. Build a probate plan per country, and future-proof with incapacity documents and digital-asset access. Finally, square titles and beneficiary designations with everything else. When these pieces align, your executors will spend more time carrying out your wishes and less time arguing about which law applies.
Next step: pick one asset-heavy country today and sanity-check how your will, property regime, and local probate will actually work there—then iterate across the rest.

References

1. Regulation (EU) No 650/2012 on succession (official text), EUR-Lex, publication date: not stated — https://eur-lex.europa.eu/eli/reg/2012/650/oj/eng
2. Choice of law (Article 22) & habitual residence (overview pages), legislation.gov.uk (UK), publication date: not stated — https://www.legislation.gov.uk/eur/2012/650/article/22 and https://www.legislation.gov.uk/eur/2012/650/chapter/III/adopted
3. EU Notaries Guide to the Succession Regulation, Council of the Notariats of the EU (CNUE), publication date: not stated — https://www.notariesofeurope.eu/wp-content/uploads/2020/07/Guide-to-Succession-Regulation.pdf
4. Hague Convention on the Law Applicable to Trusts and on their Recognition, HCCH, publication date: not stated — https://assets.hcch.net/docs/34b5d2f6-3d47-4fbf-8d88-c4cfa9d4ea1f.pdf
5. Community property overview, Cornell Law School – Legal Information Institute (LII), publication date: not stated — https://www.law.cornell.edu/wex/community_property
6. Council Regulation (EU) 2016/1103 on matrimonial property regimes, EUR-Lex, publication date: not stated — https://eur-lex.europa.eu/eli/reg/2016/1103/oj/eng
7. French forced-heirship (reserved shares), European e-Justice Portal (France), publication date: not stated — https://e-justice.europa.eu/topics/family-matters-inheritance/inheritance/succession/fr_en
8. Spanish forced-heirship (legítima/mejora/free third), López de Pablo Abogados (guide), publication date: not stated — https://lopezdepabloabogados.com/inheritance-law-in-spain-a-quick-guide
9. IRS — Estate & Gift Tax Treaties (international), Internal Revenue Service, publication date: not stated — https://www.irs.gov/businesses/small-businesses-self-employed/estate-gift-tax-treaties-international
10. HMRC — Inheritance Tax: Double Taxation Relief, GOV.UK, publication date: not stated — https://www.gov.uk/guidance/inheritance-tax-double-taxation-relief
11. OECD — Common Reporting Standard (consolidated overview), OECD, publication date: not stated — https://www.oecd.org/en/publications/consolidated-text-of-the-common-reporting-standard-2025_055664b1-en.html
12. Google Inactive Account Manager (support), Google Help Center, publication date: not stated — https://support.google.com/accounts/answer/3036546
13. Apple Digital Legacy program (support), Apple, publication date: not stated — https://support.apple.com/en-us/102631
14. Uniform Law Commission — RUFADAA overview, ULC, publication date: not stated — https://www.uniformlaws.org/committees/community-home
15. Resealing a grant of probate (explanation), The Gazette (UK), publication date: not stated — https://www.thegazette.co.uk/all-notices/content/103462