How to Include Overseas Property in a Will

Including overseas property in your estate planning requires careful consideration of both UK law and the laws of the country where the property is located. In England and Wales, a will governs the distribution of assets on your death, but foreign real estate is usually subject to the local succession law of the country in which it is situated. Without clear legal provision, your wishes for the overseas property may not be respected, and your executors or loved ones could face delays, disputes or tax liabilities in more than one jurisdiction. This article explains how overseas property can be included in a will, what legal issues arise, and the practical steps you can take so that your intentions are clear and effective.

1. Legal Framework: How Wills Apply to Overseas Property

Under English law, a will that complies with the Wills Act 1837 and is properly executed can include instructions about your worldwide assets, including property abroad. However, ownership of immovable property (real estate) is generally governed by the law of the place where the property is located (the lex situs rule). That means:

• Your English will may be considered valid by the foreign jurisdiction, but it may not automatically transfer title to foreign property on your death.
• Local succession, forced heirship rules, or formal requirements may override or limit the effect of your English will in that country.
• A separate will in the foreign jurisdiction may be advisable to ensure local compliance.

Different systems may impose forced heirship rules that entitle specific relatives to fixed shares of your estate, regardless of the terms of your English will. This is common in civil law jurisdictions such as France, Spain and Italy.

2. Why You Should Address Overseas Property Explicitly

Failing to deal with overseas property in your will can lead to several problems:

Probate delays and complexity:
Foreign courts may require a local probate process before your estate can transfer title. Executors may need to provide certified translations, legalisations or obtain a grant of probate in multiple countries.

Conflict of laws:
Different countries have different inheritance rules. Your English will may be valid in principle, but the foreign jurisdiction could apply its own succession provisions, potentially leading to outcomes you did not intend.

Double taxation:
Your overseas property may be subject to inheritance or estate tax abroad, as well as UK Inheritance Tax (IHT) if you are within the scope of UK tax. The UK has double taxation treaties with some countries that can provide relief, but planning is essential to mitigate exposure.

3. Approaches to Including Overseas Property in a Will

There are two main approaches to planning for overseas property within your estate:

3.1 Single World-Wide Will

You can prepare one will in England that deals with all your assets, including property abroad. In that will you:

• List the overseas properties clearly with full addresses and legal descriptions.
• Specify owners' interests and how you want each property to pass on death.
• Include specific provisions so that the estate administrator understands your wishes.

Advantages:

• One document to manage and update.
• Executors deal with all assets under one set of instructions.

Disadvantages:

• The will may not be recognised or given effect in the foreign jurisdiction without additional steps (such as registration or local probate).
• Foreign laws (including forced heirship) may still override your wishes.

3.2 Separate Local Wills

An alternative is to prepare one will for your assets in England and Wales and one or more separate wills covering the assets in other countries. Each will should:

• Comply with local legal formalities for execution and validity.
• Contain a revocation clause that applies only to assets in that jurisdiction to avoid conflicting instructions.
• Confirm that it does not override the foreign will for property in another country.

Advantages:

• Reduces the risk that foreign courts will reject your instructions.
• Can align with local succession and tax laws, reducing delays and costs.

Disadvantages:

• Requires careful drafting to ensure wills do not inadvertently revoke each other.
• You will need legal advice in each jurisdiction.

4. Practical Steps for Executors and Personal Representatives

Executors or personal representatives play a central role in administering your estate. When overseas property is involved:

Identify the local process:
Research whether the foreign country requires a local grant of probate or equivalent before property can be transferred.

Coordinate documentation:
You may need to present the English will to foreign authorities, often with certified translations, legalisations or notarisation.

Check local title requirements:
Some countries may impose restrictions on foreign ownership of land or require specific forms of transfer on death. Local legal advice will be essential.

Plan for taxes:
Executors must consider both UK IHT and any inheritance or estate taxes in the foreign jurisdiction. Double taxation treaties can help mitigate exposure where they exist.

5. Inheritance Tax and Overseas Property

Under the rules effective from 6 April 2025, UK IHT is based on long-term residence, not just domicile. If you have been UK resident for at least 10 of the previous 20 tax years, your worldwide estate (including overseas property) may be subject to UK IHT on death.

Tax considerations include:

• UK IHT based on worldwide assets if you are within the long‑term residence category.
• Local taxes in the country where the property is situated.
• Possible double taxation relief under treaties between the UK and that country.

Scholars and advisers routinely recommend professional tax advice to navigate these intersecting obligations.

6. Common Challenges and Practical Tips

Forced heirship rules:
In some jurisdictions, local law may require that certain relatives receive a share of the estate, regardless of the will's terms. This can limit the effectiveness of your testamentary wishes unless addressed with local counsel.

Ambiguous descriptions:
Vague references to overseas property in a will can lead to disputes. Always provide full details and supporting documentation (such as deeds and title numbers).

Changing circumstances:
Regularly review your will when you buy or sell property abroad, change residency, or if foreign laws evolve. This ensures your estate plan remains current and effective.

Professional coordination:
Where possible, involve solicitors experienced in both English and foreign law to coordinate wills and avoid unforeseen conflicts.

Key Takeaways

Including overseas property in a will demands careful planning under both English and foreign legal systems. An English will may address worldwide assets, but local succession rules, forced heirship provisions and probate formalities in the country where the property is situated can affect how your wishes are implemented. Options include a single world‑wide will with clear provisions or separate local wills tailored to comply with foreign law. Executors must understand local procedures, documentation requirements and potential tax liabilities to administer the estate effectively. Professional legal and tax advice in each jurisdiction can significantly reduce risks, delays and disputes, ensuring that your overseas property passes according to your intentions.

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.