Dealing With Foreign Wills

Estate administration becomes more complex when someone dies with assets or property in more than one country, or when the deceased left a will made outside England and Wales. This article explains how foreign wills are recognised and dealt with in England and Wales, what the legal processes involve, potential issues such as conflicting laws and tax obligations, and practical steps executors, beneficiaries and advisers should consider. The guidance is based on current rules for probate in the UK and recognised international practices.

What is a Foreign Will?

A foreign will is a will that was made in another country under that country's legal system, which may govern the disposal of property located outside England and Wales. When someone owns assets in more than one country, it is increasingly common for foreign wills to exist alongside a UK will, or for estate matters to involve multiple legal systems.

Why Foreign Wills Matter

A foreign will matters in English estate administration for two main reasons:

1. Assets located overseas - property, bank accounts or investments held abroad may be governed by the laws of the country where they are situated.
2. Legal recognition and authority - courts and institutions (such as banks) in different jurisdictions may require formal proof of executorship or authority to deal with assets. A UK grant of probate is not automatically recognised abroad, and vice versa.

Are Foreign Wills Valid in England and Wales?

A will made outside the UK can be valid in England and Wales if:

• It was valid under the law of the country where it was made.
• It complies with the formal requirements in that jurisdiction.

The recognition of validity generally depends on the local law where the will was executed rather than the form of English wills law. However, the English Probate Registry may require evidence about the will's validity and authenticity - for example, a certified translation or a notarised copy - before allowing it to be used as part of an application for probate in the UK.

Probate Requirements for Foreign Wills and Assets

When the Deceased Owned UK and Foreign Assets

If someone dies domiciled abroad but owns assets in England and Wales - such as a house, bank accounts or investments - those assets generally cannot be dealt with by a foreign court's grant alone. English financial institutions and land registries typically require a UK grant of probate or equivalent authority to release or transfer UK assets.

Applying for a UK Grant of Probate

To administer foreign assets alongside UK assets, executors often need to apply for a grant of probate in England and Wales even if probate has already been obtained abroad. The process usually involves:

• Providing evidence of the death and the will's content.
• Submitting certified or notarised copies of the foreign will and, if not in English, a certified translation.
• Explaining why the original will cannot be produced if it remains overseas.

The Probate Registry may raise queries to confirm the foreign will's authenticity before issuing the grant.

Resealing a Foreign Grant of Probate

Instead of applying for a brand‑new grant in England and Wales, it may be possible to reseal a foreign grant of probate under legislation based on the Colonial Probates Acts. Resealing formally recognises a grant issued in another jurisdiction and allows the executor to use it in England and Wales to deal with UK assets.

Key points about resealing:

• Only certain countries and jurisdictions are covered (often Commonwealth countries).
• The executor, personal representative or someone entitled to the estate may apply for resealing.
• Certified or original foreign grants and supporting documents (including translations if needed) must be provided to the Probate Registry.
• Once resealed, the foreign grant is recognised in the UK as if it were a local grant, enabling banks and institutions to release assets.

If the foreign jurisdiction is not covered by the Colonial Probates Act provisions, a fresh UK grant is usually required.

Foreign Law and Succession Rules

Different countries approach succession and wills differently. Some states apply forced heirship rules, meaning local law dictates that certain relatives must inherit a portion of the estate, regardless of what the will says. This can make a foreign will's application difficult if it conflicts with local rules. A UK will may need to be supplemented by a local will drafted in accordance with the foreign jurisdiction's inheritance law.

Domicile, Law Choice, and Tax Considerations

Domicile and Asset Jurisdiction

Determining the deceased's domicile at death is central to deciding which country's law applies to the estate as a whole. Domicile is a legal concept based on long‑term residence and intention to reside permanently in a jurisdiction. Assets may be distributed under the law of the place of domicile or the jurisdiction where the property is located.

Tax Implications

If someone who was UK‑domiciled dies owning worldwide assets, UK inheritance tax may apply to the entire estate, even if assets are located abroad. Other countries may also levy tax on assets within their territory. Double taxation treaties can mitigate some liabilities, but professional advice is often necessary.

Practical Steps When Dealing With a Foreign Will

1. Ascertain all assets and jurisdictions involved. Identify where the deceased owned property or assets.
2. Locate all wills. Check for a UK will and any foreign wills and verify which governs which assets.
3. Confirm validity of foreign wills. Ensure the foreign will complies with local law and can be used as evidence in England and Wales if needed.
4. Arrange translations and legalisation. Foreign wills and grants may need translation and authentication for UK authorities.
5. Decide whether to reseal or apply for a UK grant. Based on the jurisdiction and asset types, choose the appropriate legal process.
6. Seek specialist legal advice. Cross‑border estates can involve complex interacting legal and tax rules. Professional guidance is strongly recommended.

Common Issues and Delays

Estate administration with foreign elements often takes longer than a purely domestic case. Delays can arise from:

• Translating and legalising foreign documents.
• Disputes over which law applies.
• Financial institutions requiring certified grants or confirmations.
• Conflicts between wills or multiple probate processes.

Being prepared for these challenges can help manage expectations and reduce administrative friction.

Key Takeaways

Dealing with foreign wills and assets in England and Wales involves clear steps and careful legal compliance. A foreign will can be recognised if it is valid in the jurisdiction where it was made, but executors may still need a UK grant of probate or a resealed foreign grant to administer UK assets. Understanding domicile, local succession laws and tax rules is crucial, and translation and certification requirements can lengthen the process. Executors and families involved with international estates should consider specialist advice to navigate these complexities effectively.

James William Steven Parker

James is the founder of UKLegalGuides.com and a former agent at the Ministry of Justice (UK). With a background in processing legal claims, he launched this platform to make the laws of England and Wales accessible to everyone.