I own property abroad
Owning property overseas adds two complications. First, your England & Wales will may not be valid or effective abroad, and many countries (such as France and Spain) impose forced heirship that overrides your wishes. Second, since 6 April 2025 the UK taxes inheritance on a residence basis: if you have been UK-resident for 10 of the last 20 years, your worldwide assets — including foreign property — fall within UK inheritance tax, and local death taxes may also apply.
You are UK-resident and own a holiday home, apartment or land in another country.
What happens legally
Foreign property is governed partly by the law of the country where it sits, not just by your English will.
- Many civil-law countries apply forced heirship, reserving fixed shares for children or a spouse regardless of what your will says.
- Under the EU Succession Regulation (Brussels IV), you can often elect in your will for the law of your nationality (for example, English law) to govern succession to property in participating EU states.
- A single English will may be poorly suited to foreign land; many people make a separate will in the country where the property is, carefully drafted so the two wills do not revoke each other.
- Since 6 April 2025, UK inheritance tax is based on long-term residence: someone UK-resident for 10 of the previous 20 tax years is liable on their worldwide estate, including overseas property.
- The same property may also be taxed in the country where it sits; double-taxation treaties or unilateral relief can reduce or offset the UK charge.
- A single English will may be ignored or only partly effective abroad, causing delay and extra cost.
- Forced-heirship rules can pass your foreign property to people you did not choose.
- Your estate could be taxed twice — in the UK and the country where the property sits — if relief is not claimed.
- Conflicting or mutually revoking wills can accidentally invalidate part of your estate planning.
- Take advice from a lawyer in the country where the property is, as well as in England.
- Consider a separate situs will for the foreign property, drafted not to revoke your English will.
- Check whether forced heirship applies and whether you can elect English law under Brussels IV.
- Review your UK inheritance-tax residence position and any available double-tax relief.
- Keep both wills consistent and reviewed when you buy or sell overseas assets.
Sources
- EU Regulation 650/2012 (Brussels IV, succession) — eur-lex.europa.eu
- Inheritance Tax Act 1984, as amended by Finance Act 2025 (residence-based regime from 6 April 2025) — legislation.gov.uk
- GOV.UK — Inheritance Tax: foreign assets and the long-term residence rules
- Reviewed by
- ClearLegacy editorial team
- Last reviewed
- June 2026
- Next review
- December 2026
- Jurisdiction
- England & Wales
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