Summer is often when families come back together, with children home from studying abroad, relatives travelling across continents, and visits to places that still feel like “home”, even if life has moved on elsewhere.
For many families, “home” is no longer just one place. Parents may have different nationalities and children may be born or raised overseas, with connections naturally spreading over time. Assets tend to follow. In most cases, this simply reflects modern life, a move abroad, a holiday home, or family ties in another country, perhaps even a long forgotten bank account somewhere sunnier than Scotland.
That all feels perfectly normal. The difficulty is that succession law still assumes something much simpler. When families and assets cross borders, the legal position can become more complex than people might expect, and that complexity often surfaces at a time when families would rather not be dealing with it.
When more than one legal system applies
A key issue in cross border succession planning is that different parts of an estate can be governed by different legal systems.
In broad terms, property is typically governed by the law of the country where it is located, while moveable assets, such as bank accounts and investments, are often governed by the law of the deceased’s domicile. Domicile is not just where someone lives, it is their closest and most permanent connection, and for those who have lived or worked abroad, it is not always straightforward. From an inheritance tax perspective, recent changes add a further layer of complexity. Since 6 April 2025, UK inheritance tax is no longer based on domicile but instead on long-term residence, meaning that individuals who have been UK resident for a sufficient period may be subject to UK inheritance tax on their worldwide estate, regardless of where those assets are located.
The result is that one estate can be administered under two or more legal systems. This is not unusual, but it can lead to delays, additional administrative steps across different jurisdictions, and outcomes that do not fully reflect what was intended.
That risk can be greater for multicultural families where expectations around inheritance may be shaped as much by family traditions or cultural norms as by legal rules. While those expectations are entirely understandable, they do not always align with the law that ultimately applies.
This misalignment often only becomes clear during estate administration. A Scottish will may deal with worldwide assets, but it may not override local rules applying to a property overseas. In that situation, the legal outcome can differ from what the family had in mind, even where clear intentions were set out in advance.
Different rules, and different results
Even with a will in place, the outcome can vary significantly depending on where assets are held. Key differences between jurisdictions can catch families out:
Forced heirship
Some countries apply forced heirship rules, which require certain family members, often children and spouses, to inherit fixed shares of an estate. This can apply to overseas property even where a Scottish will takes a different approach.
Trusts
While trusts are a familiar and flexible planning tool in Scotland, they are not recognised everywhere. In some jurisdictions, a trust in a will can be difficult to operate or may not work as intended.
Tax treatment
In the UK, inheritance tax reliefs are closely linked to who inherits. The spouse exemption allows assets to pass tax free between spouses and civil partners, and the residence nil rate band can provide an additional allowance where a main residence passes to children or other direct descendants.
In other jurisdictions, this approach is often taken further. In countries such as France, tax rules strongly favour close family members, particularly spouses and direct descendants, with much smaller tax‑free allowances for more distant beneficiaries. Leaving assets outside that circle can therefore produce a significantly less favourable outcome.
Getting the structure right
For international and multicultural families, good succession planning is often about getting the structure right, rather than making things complicated.
However, that is often easier said than done. The real challenge is not just understanding the different rules but working out how they fit together in practice. Investments, pensions, property and tax rules may sit across different countries, and clear, joined up advice is not always easy to find. It can often feel as though each piece is being dealt with in isolation, rather than as part of a single plan.
Against that backdrop, one of the most common questions is whether one will is enough. In some cases, a single will covering worldwide assets works well. In others, particularly where there is overseas property, separate, coordinated wills make administration significantly smoother.
The key is coordination. Wills need to work together, rather than inadvertently cutting across one another. Achieving that relies on advisers in different jurisdictions coordinating closely, so that the overall structure operates as intended. A small adjustment at the planning stage can avoid unnecessary delay and complication later on.
When the right advice matters
When arrangements span multiple countries, having the right advice can make a real difference. It is often worth taking stock when:
- you or your partner have different nationalities
- your children were born or raised abroad
- you own property or hold assets in another jurisdiction
- family expectations around inheritance are shaped by cultural factors
In many cases, a review simply confirms that existing arrangements are appropriate. Where changes are needed, they are usually focused and practical, but can make a meaningful difference. Having the right advice can also help bring those strands together, avoiding the need to piece things together across multiple advisers and jurisdictions.
If you or your family have connections to more than one country, taking early advice from succession and tax experts in the UK and abroad can help ensure your arrangements reflect your circumstances and work as intended. Our wills and estate planning lawyers regularly advise on cross border matters and can coordinate advice across jurisdictions, drawing on our international network of succession and tax experts where needed.
While families increasingly live and hold assets across borders, succession law still tends to operate on a country-by-country basis. Ensuring the two align is where thoughtful planning really makes a difference.
Contributor
Senior Associate
