James, 48, spent £180,000 on a holiday villa in southern Spain in 2022. Two years later, he updated his UK will to include "all my worldwide assets" and thought he was done.
When James died unexpectedly in 2024, his widow Sarah faced a nightmare. Spanish law required two-thirds of the villa go to their two adult children regardless of the will's instructions. The UK probate took 8 months, the Spanish probate took 14 months, and Sarah had to hire solicitors in both countries costing over £12,000 in legal fees.
Nobody had told James about forced heirship rules.
According to the 2025 UK tax law changes that took effect on April 6, if you've been UK tax resident for 10 of the last 20 years, you're liable for inheritance tax on worldwide assets, making proper international estate planning more critical than ever. More UK residents than ever own foreign property, yet many have never updated their wills to account for these assets.
This guide explains exactly whether your UK will covers your foreign assets, when you need multiple wills, and how to avoid leaving your family with an expensive legal mess across multiple countries.
Table of Contents
- The Short Answer: It Depends on the Country's Laws
- How UK Wills Handle Foreign Assets (The Legal Framework)
- Countries Where UK Wills May Not Be Enough
- When You Need Multiple Wills (And How to Coordinate Them)
- Inheritance Tax on Foreign Assets: The 2025 Changes
- Common Mistakes People Make with Foreign Assets in Wills
- Step-by-Step: How to Protect Your Foreign Assets Properly
- When WUHLD Can Help (And When You Need a Specialist)
- Frequently Asked Questions
- Conclusion: Protecting Your International Legacy
The Short Answer: It Depends on the Country's Laws
A UK will can legally include your foreign assets, but whether it will be recognized and enforced depends entirely on the laws of each country where you own property.
There's a crucial difference between "including foreign assets" in your UK will and having those foreign countries actually "recognize" your UK will. You can write "I leave my French apartment to my daughter" in your UK will all day long. But French law might require 75% of that apartment go to all your children equally, regardless of what your will says.
This is because of a legal principle called lex situs. Land and buildings are governed by the law where they're physically located. Your UK will is perfectly valid in the UK, but it doesn't automatically override the succession laws of other countries.
Think of it this way: Emma drafted a UK will leaving her €400,000 French property entirely to her husband. When she died, French forced heirship rules meant her three children were entitled to up to 75% of the property divided between them. Her UK will was valid, but French law took precedence for property located in France.
Many people create what's called a "worldwide will" in the UK, meaning it covers all assets wherever they're located. The effectiveness of this approach varies dramatically. Some countries require local wills regardless. Others will recognize your UK will but only after lengthy and expensive local probate procedures.
Under the new UK inheritance tax rules effective from April 2025, if you've been UK resident for 10 of the last 20 years, you're considered a long-term resident (LTR) and liable for IHT on your worldwide estate, including all foreign assets. This makes understanding international estate planning essential.
How UK Wills Handle Foreign Assets (The Legal Framework)
The UK inheritance tax system underwent a fundamental change on April 6, 2025, shifting from a domicile-based system to a residence-based system.
Before April 6, 2025, inheritance tax was primarily based on your domicile, which is a complex legal concept often tied to where you consider your permanent home. Many long-term UK residents maintained non-UK domicile status for tax purposes.
After April 6, 2025, the system changed to Long-Term Resident (LTR) status. According to HMRC guidance, if you've been UK tax resident for at least 10 of the last 20 tax years, you're liable for inheritance tax on your worldwide assets when you die. This includes your Spanish villa, French apartment, Dubai investment property, and any other foreign holdings.
There's also a critical "10-year tail" provision. If you leave the UK after establishing LTR status, you remain liable for UK inheritance tax on your worldwide assets for 10 years after you cease being UK resident.
Here's how this works in practice: Marcus left the UK in 2024 after 15 years of residence. He keeps his £200,000 Spanish villa. Due to the 10-year tail, he remains liable for UK IHT on this Spanish property until 2034.
The legal framework also distinguishes between moveable and immoveable property. Immoveable property, like land and buildings, is always governed by the law where it's located (lex situs principle). Moveable property, like bank accounts, shares, and investments, may be treated differently and often governed by the law of your domicile or residence.
Some countries allow UK probate to be "re-sealed," which means your UK Grant of Probate is stamped and recognized by the foreign court without requiring entirely new probate proceedings. However, this is rare and typically limited to Commonwealth countries with similar legal systems.
Sarah, domiciled in England, owns a £300,000 London flat and a €150,000 villa in Portugal. Under the new 2025 rules, if she's been UK resident for 10 of the last 20 years, both properties face UK inheritance tax when she dies. The current IHT threshold is £325,000, with an additional £175,000 residence nil-rate band if her main home passes to direct descendants. The rate is 40% on amounts above the threshold.
Countries Where UK Wills May Not Be Enough
Several countries have legal systems that make UK wills insufficient or problematic, particularly those with forced heirship rules or civil law systems.
European countries with forced heirship present the biggest challenges. France, Spain, Germany, Italy, Portugal, Belgium, and the Netherlands all have laws requiring specific portions of your estate go to certain family members, typically children, regardless of what your will says.
In France, forced heirship rules reserve up to 75% of your estate for your children, with the exact percentage depending on how many children you have. If you have three children, 75% of your French assets must be divided equally among them.
Spain generally requires two-thirds of your estate go to your children, with one-third distributed equally and the second third available to improve the share of chosen children or grandchildren. Only the remaining third is freely disposable. However, regional variations exist: in Catalonia and Aragon, forced heirship is only 25%, while the Basque Country requires one-third.
David bought a £250,000 villa in Spain. His UK will leaves everything to his wife. But Spanish law requires his two children inherit at least two-thirds of the property. When David dies, his will creates conflict rather than clarity.
The Brussels IV regulation (EU Succession Regulation 650/2012), which came into force on August 17, 2015, was supposed to help British nationals avoid forced heirship. It allows you to elect the law of your nationality to govern your estate, even for property located in EU countries.
However, there's a critical problem. France's Article 913 law, which came into force on November 1, 2021, significantly undermines Brussels IV protection. This law allows children to claim their forced heirship share from French property even when the deceased elected English law under Brussels IV.
Emma, a British expat living in France, elected English law under Brussels IV for her €400,000 French property, hoping to avoid forced heirship. However, France's 2021 Article 913 law now allows her children to claim compensation for their forced heirship share (up to 75%) from the French property regardless of her UK will's instructions. This law change is currently being challenged by the European Commission, with France required to respond by October 2025.
Middle Eastern countries like the UAE and Dubai can apply Sharia law to inheritance unless you have proper wills registered with local authorities. These jurisdictions often don't recognize UK wills without specific local legal processes.
The United States presents state-by-state variation. Some states require local wills for property, while others will recognize UK wills after local probate procedures.
Here's a comparison of forced heirship rules in major countries:
| Country | Forced Heirship % | Who Gets It | Brussels IV Applies? |
|---|---|---|---|
| France | Up to 75% | Children | Yes (but undermined by 2021 law) |
| Spain | 66% (2/3) | Children | Yes |
| Germany | 50% | Spouse & children | Yes |
| Italy | 50-75% | Spouse & children | Yes |
| Portugal | 50-66% | Spouse & descendants | Yes |
When You Need Multiple Wills (And How to Coordinate Them)
Having separate wills in different jurisdictions offers significant strategic advantages but requires expert coordination.
Benefits of multiple wills include faster probate because both countries can process simultaneously, automatic compliance with local law requirements, elimination of translation costs, and cultural appropriateness for each jurisdiction.
Rachel has £500,000 in UK assets including her house, savings, and investments, plus a €200,000 apartment in France. She creates two wills: a UK will dated 15 March 2025 covering UK assets only, and a French will dated 20 March 2025 covering the French property only. Each will explicitly states it doesn't revoke the other.
Here's the critical coordination requirement: each will must explicitly state it does NOT revoke the others. Standard UK wills typically include a clause stating "this will revokes all previous wills." If you have dual wills, this clause would accidentally cancel your foreign will, creating chaos.
The proper coordination clause should read something like: "This will applies solely to my assets located in the United Kingdom and does not revoke my will dated 20 March 2025 concerning my assets in France."
Tom updated his UK will in 2024 without telling his Spanish solicitor. The standard "this will revokes all previous wills" clause accidentally cancelled his 2022 Spanish will. When he died, his Spanish property went to intestacy because he had no valid Spanish will, causing his family significant delays and expense.
Professional coordination requires solicitors in both countries working together. They need to ensure the wills don't conflict, both cover all your assets without gaps or overlaps, and the coordination clauses are properly drafted.
Cost considerations matter. You'll pay for multiple wills, which means multiple solicitor fees. A UK specialist solicitor typically charges £800-£1,500 for an international estate planning will. A Spanish solicitor charges €1,500-€3,000. Total cost for coordinated dual wills: approximately £2,200-£3,800.
However, these upfront costs may save money on probate. Without proper planning, international probate can cost £5,000-£15,000+ and take 12-24 months. With coordinated wills, probate in both countries can proceed simultaneously, potentially saving both time and money.
Consider this decision framework: If you have assets worth £50,000 or more in a forced heirship country, strongly consider a separate local will. If your foreign assets are under £30,000, a UK worldwide will might work. For assets between £30,000-£50,000, get local legal advice to assess your specific situation.
Inheritance Tax on Foreign Assets: The 2025 Changes
The April 2025 UK inheritance tax changes represent the most significant reform to international estate taxation in decades.
Under the new Long-Term Resident system, you're liable for UK inheritance tax on your worldwide estate if you've been UK tax resident for at least 10 of the last 20 tax years. This includes all foreign property, bank accounts, investments, and business interests.
The 10-year tail means your worldwide IHT liability continues for 10 years after you leave the UK. This catches many people by surprise who assume that leaving the UK ends their tax obligations.
Sophie has been UK resident since 2010 (15 years). She owns a £400,000 UK house and a €300,000 French apartment (approximately £255,000). Her total estate: £655,000.
Under the 2025 rules, she's a long-term resident. Her IHT calculation: £655,000 total estate minus £325,000 threshold equals £330,000 taxable. IHT due: £132,000 at 40%.
But there's a complication. France also charges estate tax on French property. This creates double taxation: both the UK and France taxing the same French apartment.
Double taxation relief is available through treaties or unilateral relief. The UK has double taxation treaties for inheritance tax with 11 countries: Ireland, USA, South Africa, France, Netherlands, Sweden, Switzerland, Italy, India, and Pakistan.
These treaties typically allocate taxing rights, with the country of residence taxing worldwide assets and the country where property is located taxing only property situated there. Credit is then given to prevent double taxation.
For countries without treaties, the UK offers unilateral relief. You can claim credit against UK inheritance tax for foreign estate tax paid on foreign assets. However, the relief is limited to the lower of the UK or foreign tax on those specific assets.
The key point: double taxation relief is usually available through treaties or unilateral relief, but you must actively claim it and the processes can be complex. Don't assume it happens automatically.
Michael left the UK in 2023 after 12 years of residence. He keeps his £200,000 Spanish villa. Due to the 10-year tail, he remains liable for UK IHT on this Spanish property until 2033, even though he's no longer UK resident.
Common Mistakes People Make with Foreign Assets in Wills
The most frequent and costly errors in international estate planning often stem from misconceptions about how UK wills interact with foreign law.
Mistake 1: Including "all my worldwide assets" without checking foreign laws. Mark included his Dubai apartment in his UK will, assuming it would work. When he died, UAE Sharia law applied to the property, and his daughter received nothing despite being named in his UK will.
Mistake 2: Updating your UK will without telling your foreign solicitor. Lisa revised her UK will in 2023, forgetting about her Spanish will from 2020. The standard revocation clause cancelled her Spanish will. Her Spanish property went to intestacy, delaying distribution by 18 months.
Mistake 3: Not mentioning foreign assets at all. Peter never included his €80,000 Italian bank account in any will. When he died, Italian intestacy rules gave his estranged brother 50% instead of his partner receiving everything as Peter had intended.
Mistake 4: Assuming Brussels IV fully protects against forced heirship. After electing English law under Brussels IV for her French villa, Sophie thought she could leave it entirely to her husband. France's 2021 Article 913 law meant her children still claimed their forced heirship share of up to 75%.
Mistake 5: Not planning for currency fluctuations. When Robert made his will in 2020, his €280,000 Spanish property was worth £240,000. By his death in 2024, the euro had strengthened and it was worth £295,000. This pushed his estate over the IHT threshold, creating an unexpected tax bill.
Mistake 6: Failing to inform executors about foreign assets. Karen's executors didn't know about her Spanish property for 8 months after her death. They incurred penalties, ongoing property maintenance costs, and delayed probate while tracking down documentation.
Mistake 7: Not updating your will after acquiring foreign property. David bought a Florida condo in 2023 and died in 2024 without updating his will. The property was stuck in US intestacy proceedings for 18 months, costing his family over £15,000 in US legal fees.
Mistake 8: Using an online will service for complex international estates. Helen used a £99 online service for her £800,000 estate including French and Spanish property. Forced heirship issues cost her family £25,000 in legal fees to untangle after her death. She should have consulted international estate planning specialists.
These mistakes are expensive, time-consuming, and emotionally devastating for families. Each one was preventable with proper planning and professional advice.
Step-by-Step: How to Protect Your Foreign Assets Properly
Take these specific actions to ensure your foreign assets are properly covered in your estate planning.
Step 1: List All Your Assets by Location
Create a detailed spreadsheet with columns for asset type, country, current value, and ownership structure. Include property, bank accounts, investments, business interests, and even cryptocurrency if held on foreign exchanges.
Step 2: Research Each Country's Inheritance Laws
For each country where you own assets, check for forced heirship rules, understand local probate requirements, identify whether the country recognizes UK wills, and research Brussels IV applicability for EU countries.
Step 3: Calculate Your UK IHT Exposure
Use the post-April 2025 Long-Term Resident rules. Add up your total worldwide assets, check whether you qualify as an LTR (UK resident for 10 of last 20 years), identify whether double taxation treaty relief is available, and consider the 10-year tail if you're planning to leave the UK.
Step 4: Decide on Your Will Strategy
A single UK worldwide will works only for simple cases with low-value foreign assets under £30,000. Dual or multiple wills are recommended for forced heirship countries and high-value foreign assets over £50,000. There's no single right answer; it depends on your specific circumstances.
Step 5: Consult Specialists
For UK matters, consult an international estate planning solicitor, not an online service if your situation is complex. For each foreign country with significant assets, hire a local notary or solicitor. Ensure all your advisors communicate and coordinate.
Step 6: Draft Coordinated Wills
Each will must explicitly state its geographic scope, explicitly state it does NOT revoke your other wills (this is critical), include Brussels IV election if applicable for EU assets, and be dated with clear records kept.
Step 7: Organize Documentation
Keep copies of all wills in a safe, accessible location. Tell your executors exactly where foreign assets are and how to access information. Maintain an updated asset list. Store foreign property deeds, bank account details, and other documentation securely.
Step 8: Review Regularly
Review your wills when acquiring or selling foreign property, after law changes like France's 2021 Article 913, every 3-5 years minimum, and after major life changes including marriage, divorce, or having children.
Here's a complete example: Amanda, 52, UK resident for 18 years, owns a £450,000 UK house, £80,000 UK savings, and a €180,000 Spanish holiday villa (approximately £153,000).
Her total estate is £683,000, which exceeds the IHT threshold. She researched Spanish law and found it has forced heirship rules requiring two-thirds go to children, but Spain recognizes Brussels IV. Her IHT calculation: £683,000 minus £325,000 equals £358,000 taxable, times 40% equals £143,200 IHT due.
She decided on dual wills, one for UK assets and one for the Spanish villa. She hired a UK solicitor for £800 and a Spanish solicitor for €1,200. Her UK will dated 10 May 2025 covers UK assets only. Her Spanish will dated 20 May 2025 covers the villa only, with an election for English law under Brussels IV while acknowledging forced heirship rules.
She gave copies to her sister who is executor and stored originals in her fireproof safe. She set a calendar reminder to review every three years.
When WUHLD Can Help (And When You Need a Specialist)
Being honest about when our service is appropriate and when you need specialist help builds trust and ensures you get the right advice for your situation.
WUHLD is suitable if:
- Your estate is primarily UK-based (90% or more of assets in the UK)
- Foreign assets are low-value (under £30,000 total)
- Foreign assets are moveable property like bank accounts or shares, not land or buildings
- You live in the UK and plan to stay
- Your estate is straightforward with no forced heirship concerns
- You want a solid UK will as your foundation, planning to get local advice separately for foreign property
You need a specialist solicitor if:
- You own foreign property worth £50,000 or more, especially in forced heirship countries
- You own property in multiple countries
- Your total estate exceeds £1 million
- You have complex international tax situations
- You're an expat living abroad permanently
- You have business interests in multiple countries
- You need coordinated dual or multiple wills
- You face forced heirship rules that conflict with your intentions
The middle ground (£30,000-£50,000 foreign assets): Consider getting specialist advice first to understand your situation. You may be able to use WUHLD for your UK will plus a separate local will for foreign assets. It depends on complexity and country-specific rules.
WUHLD's value proposition, even for international asset owners: Your UK assets still need proper will coverage. WUHLD costs £99.99 compared to £650+ for a solicitor-drafted UK will. You can preview your will free before paying. This gets the UK part sorted while you research foreign requirements. You can update later if you acquire foreign assets.
Sarah has a £380,000 UK house, £60,000 in savings, and £15,000 in a US bank account. WUHLD is perfect for her situation. Her US account is low-value moveable property. She can create her UK will for £99.99 and include the US account in it.
James has a £300,000 UK flat and a €200,000 Spanish villa. He needs a specialist. WUHLD's online service isn't designed for coordinated dual wills with forced heirship countries. He should budget £800-£1,500 for a UK specialist plus €1,500-€3,000 for a Spanish will.
Emma has a £500,000 UK house with no other assets yet, but she's planning to buy French property in 2-3 years. She should use WUHLD now for £99.99 to get her UK will sorted, then update later when the French purchase completes. Don't leave UK assets unprotected while researching France.
Frequently Asked Questions
Q: Does a UK will automatically cover my foreign assets?
A: Not necessarily. While you can include foreign assets in a UK will, the foreign country's laws determine whether your UK will is recognized. Many countries, especially in Europe, have forced heirship rules that may override your UK will's instructions regardless of what it says. Countries like France and Spain require specific percentages go to children by law.
Q: Do I need separate wills for property in different countries?
A: It depends on where your assets are located and their value. Countries like Spain and France often require local wills to avoid probate delays and comply with forced heirship rules. Having dual wills can speed up probate since both countries can process simultaneously, but each will must clearly state it doesn't revoke the other or you'll accidentally cancel one.
Q: What are forced heirship rules and how do they affect my UK will?
A: Forced heirship rules, common in civil law countries like France and Spain, legally require a minimum portion of your estate (typically 50-75%) to pass to specific family members, usually children. These rules override your will's instructions, meaning you cannot freely choose who inherits these assets even with a valid will. France's 2021 Article 913 law now allows children to claim their share from French assets regardless of whether you elected UK law under Brussels IV regulations.
Q: How does the 2025 UK inheritance tax change affect foreign assets?
A: Since April 6, 2025, UK inheritance tax is based on residence rather than domicile. If you've been UK tax resident for 10 of the last 20 years, you're considered a long-term resident and liable for IHT on worldwide assets, including foreign property. This liability continues for 10 years after leaving the UK through the "10-year tail" provision, making international estate planning more important than ever.
Q: Can I use WUHLD's £99.99 will service if I have foreign assets?
A: WUHLD's online will service is ideal for straightforward UK estates. If your foreign assets are low-value (under £30,000) or moveable property like bank accounts, WUHLD can work well for your UK will. However, if you have significant foreign property worth £50,000 or more, especially in forced heirship countries like France or Spain, you should consult a specialist international estate planning solicitor who can coordinate wills across multiple jurisdictions.
Q: What happens if I don't mention my foreign property in my UK will?
A: If you die without a will covering foreign assets, those assets will be distributed according to the intestacy laws of the country where they're located. This could mean your property goes to unintended beneficiaries, faces significant delays (often 12-18 months), or incurs unnecessary taxes. In some countries, intestacy rules are very different from UK rules and may not reflect your wishes at all.
Q: Will my executors need to get probate in every country where I own assets?
A: Usually yes. Most countries won't recognize a UK Grant of Probate directly. Your executors will typically need to obtain local probate in each country, or have UK probate "re-sealed" if the country allows it, which is rare. This can be time-consuming and expensive without proper planning. Each probate process can take 6-18 months and cost thousands in legal fees, which is why coordinated dual wills are often recommended.
Conclusion: Protecting Your International Legacy
Key takeaways:
- Your UK will can include foreign assets, but may not be enforced—the country where your property is located determines whether your UK will is recognized and what rules apply
- Forced heirship rules can override your wishes—France, Spain, and many European countries legally require minimum percentages go to children regardless of your will's instructions
- The 2025 UK tax changes affect everyone with foreign assets—if you've been UK resident for 10 of the last 20 years, you're liable for inheritance tax on worldwide assets, plus a 10-year tail after leaving
- Dual wills speed up probate but require expert coordination—having separate wills in each country allows simultaneous processing, but they must explicitly state they don't revoke each other
- Know when to use online services vs specialists—WUHLD is perfect for UK-focused estates with minor foreign holdings; significant foreign property (£50,000+) needs specialist international estate planning solicitors
Owning property abroad is exciting, whether it's a Spanish retirement dream, a French holiday escape, or a Dubai investment. But without proper planning, your international assets could leave your loved ones facing years of legal battles across multiple countries, tens of thousands in unexpected fees, and distributions you never intended.
The good news: with the right knowledge and professional help, you can protect both your UK and foreign assets properly.
If your estate is primarily UK-based, start by getting your UK will properly sorted. WUHLD lets you create a legally valid UK will online in just 15 minutes for £99.99, a fraction of the £650+ solicitors charge.
For £99.99, you'll get:
- Your complete, legally binding will
- A 12-page Testator Guide explaining how to execute your will properly
- A Witness Guide to give to your witnesses
- A Complete Asset Inventory document
You can preview your entire will free before paying anything, with no credit card required, and there are no subscriptions.
Create your UK will today, then tackle your foreign assets with local specialists if needed.
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Legal Disclaimer
This article provides general information about UK wills and foreign assets and does not constitute legal advice. International estate planning involves multiple jurisdictions with different laws, and rules vary significantly by country. For advice specific to your individual circumstances and the countries where you own assets, please consult qualified solicitors both in the UK and in each foreign jurisdiction.
The information about forced heirship rules, Brussels IV regulation, and inheritance tax is current as of October 2025 but laws change frequently. France's Article 913 law is currently under challenge by the European Commission and may be modified.
WUHLD's online will service is suitable for straightforward UK estates. If you have foreign assets worth more than £50,000, property in forced heirship countries, or complex international tax situations, you should seek specialist international estate planning advice.
WUHLD is not responsible for losses arising from reliance on this general information without obtaining appropriate professional advice for your specific situation.
Sources:
HM Revenue & Customs (2025). "Inheritance Tax if you're a long-term UK resident." Gov.uk. https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident
HM Revenue & Customs. "Inheritance Tax Manual - Long-term UK residence test." Gov.uk. https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47020
HM Revenue & Customs. "Inheritance Tax: Double Taxation Relief." Gov.uk. https://www.gov.uk/guidance/inheritance-tax-double-taxation-relief
European Union (2012). "Regulation (EU) No 650/2012 on jurisdiction, applicable law, recognition and enforcement of decisions and acceptance and enforcement of authentic instruments in matters of succession." EUR-Lex. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0650
Stone King (2024). "Current threats to the EU Succession Regulation." Stone King Solicitors. https://www.stoneking.co.uk/literature/e-bulletins/current-threats-eu-succession-regulation
Solicitors in Spain. "Inheritance and forced heirship in Spain." https://www.solicitorsinspain.com/articles/inheritance-and-forced-heirship-spain
The Connexion France (2024). "EU to review legality of recent French law on children's inheritance." https://www.connexionfrance.com/article/French-news/EU-to-review-legality-of-recent-French-law-on-children-s-inheritance