When someone dies owning assets in more than one country, administering their estate becomes significantly more complex. International probate, sometimes called cross-border probate, is the legal process of administering an estate that spans two or more jurisdictions. Probate is usually required in each country where assets are held, which adds time, cost and legal complexity to what is already a demanding process.
This guide explains how international probate works, the tax considerations involved, and what to look for when choosing a specialist practitioner.
What is cross-border probate?
Cross-border probate arises when a person dies leaving assets in more than one country. In England and Wales, a grant of probate gives the executor legal authority to deal with the deceased’s estate. However, that grant does not automatically give authority over assets held abroad. Each country applies its own succession laws, and those laws vary considerably.
For example, English law allows a person to leave their estate to whoever they choose. German law works differently: close relatives left out of a will have a Pflichtteil claim, a personal claim for money against the heirs equal to half the share they would have taken on intestacy. They do not become heirs and acquire no interest in any particular asset, so the claim does not cloud title to a German property, but it does have to be met. Practitioners with expertise in international succession law understand these differences and know how to apply them to each individual case.
How succession law works across borders
Two general principles help determine which country’s law applies to a cross-border estate.
- The succession to moveable property (such as bank accounts and investments) is generally governed by the law of the country where the deceased was domiciled at the date of death.
- The succession to immoveable property (such as land and buildings) is generally governed by the law of the country where that property is located.
It is worth keeping those two questions apart from the tax position. The April 2025 reform described below changed the test for inheritance tax only. Domicile still governs succession, so an estate can be taxed on a residence basis while the question of who inherits is still decided by the law of the deceased’s domicile.
The UK never opted in to the EU Succession Regulation (Brussels IV), which allows individuals in participating member states to elect for the law of their nationality to govern their worldwide estate. That election still matters for estates with EU assets, though not in the way people often assume. It takes effect in the participating member state whose authorities deal with the assets there, and can disapply that country’s forced heirship rules. It does not bind an English court, which continues to apply the English conflict of laws rules set out above. This is an area where specialist legal advice is essential.
Tax implications of cross-border probate
Inheritance tax: the 2025 residence-based reforms
The tax rules governing international estates changed significantly on 6 April 2025. Previously, liability to UK inheritance tax (IHT) on non-UK assets depended primarily on the deceased’s domicile (broadly, their permanent home). From 6 April 2025, that domicile-based test has been replaced by a residence-based system introduced by the Finance Act 2025.
Under the new rules, the relevant test is whether the deceased was a “long-term resident” of the UK. A person qualifies as a long-term resident if they were UK-resident for at least ten of the previous twenty tax years immediately before the tax year of death. Long-term residents are liable to UK IHT on their worldwide assets, including assets held abroad, regardless of their domicile.
UK-situated assets remain within the scope of UK IHT for all individuals, whether or not they were long-term UK residents. A person who was not a long-term UK resident at the date of death is generally liable to UK IHT only on UK-situated assets.
There is also a “tail” provision. Someone who leaves the UK after qualifying as a long-term resident stays within the UK IHT net for a period afterwards, scaled to how long they were resident here. The tail is three years for a person who was UK-resident for 10 to 13 of the previous 20 tax years, rising by a further year for each additional year of residence, up to a maximum of ten years. The test resets after ten consecutive years of non-residence. These rules interact with transitional provisions introduced alongside the April 2025 reforms, so the position needs checking case by case.
The tax rules for international estates are among the most technical in English law. Always take advice from a qualified specialist before drawing any conclusions about a particular estate.
Capital gains tax for non-residents
Non-UK residents inheriting or selling UK assets need to be aware that CGT exposure has extended considerably over recent years. Non-residents are liable to UK capital gains tax (CGT) on disposals of UK residential property (since April 2015), UK commercial property and agricultural land (since April 2019), and shares in property-rich companies (since April 2019). The original position, under which non-residents were largely exempt from CGT on UK assets, no longer reflects current law.
You can read more about capital gains tax on inherited property and inheritance tax in our dedicated guides. For advice on your specific circumstances, speak to a qualified tax specialist.
Avoiding tax twice on the same asset
Where two countries tax the same asset, relief is usually available, and it is one of the first things to check on a cross-border estate.
The UK has modern inheritance tax double taxation conventions with the Republic of Ireland, South Africa, the United States, the Netherlands, Sweden and Switzerland. Older agreements with France, Italy, India and Pakistan date from the estate duty era before 1975 and work differently. Where a convention applies, it determines which country has the primary right to tax.
Where there is no convention, unilateral relief under section 159 of the Inheritance Tax Act 1984 gives a credit against UK inheritance tax for tax charged by another country on assets situated there. The credit is capped at the UK tax attributable to the same asset. Executors who overlook it can end up paying twice on the same property.
UK probate involving foreign property
When someone dies in the UK leaving foreign assets, the first step is to identify which country’s laws apply to that property. Next, establish whether the deceased left a will. A will may contain specific instructions about foreign property, including express wishes about how it should pass on death.
Where foreign assets are involved, executors often need to engage local lawyers or notaries in the relevant country. The process can run in parallel with UK probate, but each jurisdiction will follow its own procedures and timescales.
Resealing a foreign grant of probate
Where a grant of probate has been obtained in another country, it may be possible to have that grant formally recognised in England and Wales rather than applying for an entirely fresh grant. This process is called resealing.
Resealing is available under the Colonial Probates Acts 1892 and 1927. The Colonial Probate Act Application Order 1965 lists 70 jurisdictions, principally Commonwealth and former Commonwealth countries, among them New Zealand, Hong Kong, Jamaica, the Bahamas and St Lucia. Australia and Canada appear as individual states, provinces and territories rather than as countries, so which state or province issued the grant matters. Two common cases are covered by a different route: South Africa under the South Africa Act 1962, and Singapore under section 1 of the Singapore Act 1966, because Singapore separated from Malaysia the day before the 1965 Order came into force. Hong Kong’s position was expressly preserved after 1997 by section 1A of the Colonial Probates Act 1892.
Once resealed, the foreign grant has the same legal effect as if it had originally been issued in England and Wales. The personal representative can then use it to collect and administer UK assets, including bank accounts, investments and registered land.
Where resealing is not available, for example for grants issued in the United States or most EU member states, the personal representatives will generally need to apply for a fresh grant of representation in England and Wales. That application is made under rule 30 of the Non-Contentious Probate Rules 1987, which deals with grants where the deceased died domiciled outside England and Wales. Cyprus and Malta are the exception among EU states, as both appear in the 1965 Order through their colonial-era entries. A specialist practitioner can advise on which route applies to a particular estate.
The role of an international probate practitioner
International probate practitioners help families, friends and executors administer estates where assets are held in more than one country. There are real risks to being an executor in any estate. International probate adds a further layer of complexity and increases those risks considerably.
A specialist practitioner understands the succession and tax laws of the relevant countries, knows how those laws interact, and can coordinate the administration process across multiple jurisdictions. They represent clients in cross-border matters, deal with foreign lawyers and notaries, and ensure the process is completed accurately.
Professional guidance is particularly important where the estates are large, involve several countries, or where the tax position is unclear.
Choosing an international probate lawyer
Qualifications and specialist knowledge
A practitioner handling international probate must be qualified in England and Wales and must also hold the specialist knowledge that cross-border work demands. Check that any practitioner you instruct has relevant experience of international estate administration, not just general probate work.
Track record across different countries
Look for a practitioner with a solid track record of handling cross-border estates in different countries and of varying sizes. They should be as comfortable handling a UK estate with foreign assets as they are handling an overseas estate with UK assets. Understanding the tax implications in both directions is essential.
Country-specific experience
When it comes to experience, the country or countries involved in the estate matter. A practitioner with specific knowledge of the relevant jurisdiction will be able to conduct the necessary steps more efficiently and with greater confidence.
Language and cultural knowledge
Where assets are held in a non-English-speaking country, find a practitioner who either speaks the relevant language or has established legal contacts in that jurisdiction. The ability to communicate directly with foreign lawyers, notaries and courts reduces delay and the scope for misunderstanding.
The greater the practitioner’s knowledge of the relevant jurisdiction’s laws and culture, the more efficiently they can work. The Probate Network can help you find a practitioner with the right combination of skills and experience.
Frequently asked questions
What is the difference between international probate and standard probate?
Standard probate in England and Wales deals with an estate where all assets are located in England or Wales. International probate (or cross-border probate) is needed when assets are held in more than one country. Probate is usually required separately in each jurisdiction where assets are located, and each country applies its own succession laws.
Has the UK changed its inheritance tax rules for international estates?
Yes. From 6 April 2025, the Finance Act 2025 replaced the domicile-based IHT system with a residence-based one. Whether a deceased person’s foreign assets fall within the scope of UK IHT now depends primarily on whether they qualified as a “long-term UK resident”, defined as having been UK-resident for at least ten of the previous twenty tax years. UK-situated assets remain in scope for all individuals. The rules are complex, and specialist advice is essential.
Can a foreign grant of probate be used in England and Wales?
Not automatically. If the grant was issued in a jurisdiction covered by the Colonial Probates Acts 1892 and 1927 (currently around 70 countries, mainly Commonwealth and former Commonwealth nations), it can be resealed in England and Wales, giving it the same effect as a domestic grant. A few jurisdictions, including South Africa and Singapore, are covered by separate statutes rather than by the 1965 Order, and Australia and Canada are listed state by state and province by province. If the grant was issued elsewhere, for example in the United States or an EU member state, a fresh grant of representation will generally be required.
Do non-residents pay capital gains tax when they inherit and sell UK assets?
It depends on the type of asset. Non-UK residents are liable to UK CGT on disposals of UK residential property, UK commercial property and agricultural land, and shares in property-rich companies. The original position, under which non-residents were broadly exempt from CGT on UK assets, no longer applies. Speak to a qualified tax specialist for advice on your specific situation.
This article is for general guidance only and does not constitute legal, tax or financial advice. Rules and thresholds can change and every estate is different. For advice on your own circumstances, speak to a qualified professional. You can book a free legal consultation through The Probate Network.
