Wills and estate planning across two countries

A UK will can be perfectly valid abroad and still not do what you wanted. Once you own things in two countries, your estate plan needs to work in both, or your family gets a very long and very expensive faff.

The short version

A will signed in England is usually formally valid in the UK if it follows the rules of the place where you signed it, lived, or held nationality [1]. Many other countries have similar rules.
Formal validity isn't the whole story. The country where you live may apply its own inheritance law, including forced heirship, which reserves part of the estate for children.
In EU countries that apply the EU Succession Regulation, you can choose the law of your nationality in your will. For Brits, that's usually the law of your part of the UK [2].
Many Brits abroad have two wills: one for UK assets and one for assets in their new country. They must be drafted so neither cancels the other.
Executors can live abroad, but someone will still need a UK grant of probate (or confirmation in Scotland) for UK assets. The probate fee is £526 for estates over £5,000 [3].

Why one will may not be enough

Three separate questions decide what happens to your estate:

Is the will formally valid? Was it signed and witnessed properly?
Which country's inheritance law applies? This decides who must or may inherit.
Who has authority to deal with each asset? A UK bank wants a UK grant of probate; a Spanish notary or a French notaire wants their own paperwork.

The UK is generous on the first question. Under the Wills Act 1963, a will is treated as properly made if it follows the internal law of the place where it was signed, or of the place where you were domiciled or habitually resident, or of a country whose national you were, either when you signed it or when you died [1]. So a will witnessed in line with Portuguese rules can still be used in England.

The second question is where things get interesting.

Forced heirship and the "my house, my rules" myth

In England and Wales you can leave your estate to whoever you like, though family members and dependants can apply to court if they weren't reasonably provided for. Much of continental Europe and the Middle East works differently. Forced heirship systems reserve a fixed share of the estate for children, and sometimes a spouse, whatever the will says. France, Spain, Italy, Portugal and Germany all have versions of this, with different fractions and different rules on who counts.

Scotland has its own version. A surviving spouse, civil partner or children can claim "legal rights" over part of the estate, even against the will [4]. So "UK law" isn't one thing: England and Wales, Scotland and Northern Ireland each have their own succession rules.

The EU Succession Regulation and choosing UK law

Most EU countries apply the EU Succession Regulation (often called Brussels IV). Denmark and Ireland don't take part [2]. Under it, the general rule is that the law of the country where you were habitually resident when you died governs the whole estate [2]. If you retire to the Algarve, Portuguese succession law applies by default, forced heirship and all.

But you can choose the law of your nationality instead, by saying so in your will [2]. The Regulation applies the chosen law even if it's the law of a non-EU country [2]. The UK isn't bound by the Regulation, but that doesn't stop a British national living in France or Spain making the choice, and the courts and notaries there apply it. Because the UK has several legal systems, the will should name one, such as the law of England and Wales.

A few things to know:

The choice has to be made expressly in the will, or be clear from its terms [2]. A will made before you moved may not mention it at all.
Choosing UK law covers the succession. It doesn't change who taxes the estate, and the other country's inheritance or gift tax still applies on its own rules.
Some countries limit how far a foreign law can override protections for children or spouses on public policy grounds, and property rules (such as how a couple holds a home) can still follow local law.
Dual nationals can choose either nationality's law [2].

Outside the EU, every country has its own approach. Some apply the law of the place where land is for real estate and the law of domicile or residence for everything else. A local lawyer in your country of residence is the person to ask.

One will or two?

Approach	Works well when	Watch out for
One UK will covering everything	Few assets abroad, and the other country accepts it easily	Translation, local formalities and slow probate abroad
One local will covering everything	You've moved for good and have little left in the UK	A UK grant of probate may still be needed for UK assets
Two wills, one per country	Property or savings in both countries	Each will must say it covers only its own assets and doesn't revoke the other

The classic disaster is the second will that opens with "I revoke all former wills", quietly cancelling the first one. Lawyers in both countries should see both drafts. Keep both wills up to date when you marry, divorce or move again. In England and Wales, marriage or a civil partnership normally revokes an earlier will unless it was made in expectation of that marriage.

Executors abroad and UK probate

You can appoint executors who live anywhere, and you can name different executors in each will. In practice it helps to have at least one executor who's comfortable with UK paperwork, because they'll deal with HMRC, the Probate Registry and UK banks.

For UK assets, the executors usually need a grant of probate in England and Wales (a separate grant in Northern Ireland, and confirmation in Scotland). In England and Wales:

Value the estate and check whether inheritance tax is due. If the estate isn't "excepted", the full IHT400 account goes to HMRC first, and they send a code you need for the probate application [5].
Apply online if you can, or by post on form PA1P if there's a will (PA1A if there isn't) [5]. An executor living abroad can apply, though some cases, such as foreign wills or a foreign-domiciled person, may need the paper route.
Pay the fee: £526 if the estate is worth more than £5,000, nothing below that. Extra official copies cost £2 each if ordered with the application [3]. Order plenty: banks abroad and at home each want one.
Collect the assets, pay debts and tax, and distribute.

In Scotland, executors apply for confirmation at the sheriff court. Estates under £36,000 count as small estates with a simpler process where the sheriff clerk helps [4]. If the person who died lived abroad, the UK grant may need to be matched with a grant or certificate in that country too. In some Commonwealth countries a UK grant can be "resealed" locally instead of starting again.

Tax doesn't follow the will

Choosing UK law in your will doesn't decide the tax. UK inheritance tax follows long-term UK residence and the location of assets. Brits who leave stay in the net on worldwide assets for up to 10 years, depending on how long they lived in the UK [6]. Your new country may tax the estate or the heirs on its own rules. Planning a will without looking at both tax systems is like planning a Sunday roast without checking the oven works. A tax adviser who knows both countries can check your case, ideally while the will is being drafted.

A checklist for Brits with assets in two places

List what you own and where it is: UK house, ISAs, pensions, overseas property, bank accounts.
Check which succession law applies where you live, and whether you want to choose UK law.
Decide on one or two wills, and have them drafted to work together.
Pick executors you trust, ideally one comfortable with each country.
Note pension nominations separately: pensions usually pass by nomination, not by will, and from 6 April 2027 most unused pension funds count for IHT [7].
Tell your executors where the originals are. A will in a drawer in Alicante that nobody can find is not a plan.

Wills across two countries: one life, two legal systems and a lot of paperwork