Cross-Border Inheritance Tax Issues

English laws of succession may apply to certain types of asset situated in other countries. Foreign laws of succession may apply to certain types of asset situated in England.

The terms of a will may be overridden by the application of English or foreign laws of succession. In many countries freedom of testamentary disposition does not exist or is limited to a small part of the estate.

In some countries legislation exists whereby certain individuals can apply to court to vary the dispositions of the estate that would otherwise apply. Different countries have different procedures for dealing with the administration of the estate with some requiring personal representatives and others which do not, where beneficiaries inherit directly. Some countries do not accept the concept of a trust.

Read a copy of our briefing note to find out more … 

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