Wills and inheritance in two countries

1. Which country's law decides who inherits? It matters because some countries reserve a share of the estate for children (and sometimes the spouse), whatever the will says ("forced heirship"), while others let you leave your estate as you wish.
2. Which country taxes the inheritance? Tax follows its own rules: where the deceased lived, where the heirs live, where the property is, or the nationality (for the US).

Since 17 August 2015 the EU Succession Regulation decides which law applies to the estate of someone who dies while living in an EU country that applies it ¹.

• The default: the law of the country of your habitual residence at death applies to your whole estate, wherever the assets are (a US retiree living in Portugal: Portuguese law, including its reserved shares).
• Your choice: your will can choose the law of your nationality instead. For countries with several legal systems (the US, the UK), the Regulation has special rules on which one applies. The choice must be made expressly, typically in the will ¹.
• Ireland and Denmark do not apply the Regulation ¹. Among our destinations, Ireland follows its own rules.
• The European Certificate of Succession helps heirs prove their rights in other EU countries ¹.

Choosing your nationality's law can keep your estate plan as it is at home, but it does not change tax, and some countries treat local real estate in their own way: ask a local notary to check the will.

Each country applies its own conflict-of-law rules, and many apply local law to land and buildings located there, whatever your nationality or residence. In our Latin American and Asian destinations, a separate local will for local assets is common practice: it is quicker for heirs to use before a local notary or court than a foreign will that must be apostilled, translated and recognised.

Remember the special forms of ownership: a Mexican bank trust (fideicomiso) names its beneficiaries, a Thai or Philippine condo passes under local procedures, and an Indonesian right of use (Hak Pakai) has its own transfer rules (see the property guide).

From the tax section of each country page:

• Inheritance or gift tax: Spain (set by each region), France, Italy (large allowances for spouses and children), Greece (low rates for close family), Croatia, Ireland (capital acquisitions tax, 33% above tax-free thresholds), Colombia (taxed as an occasional gain, 15%), Ecuador (under income tax rules), Thailand (only very large inheritances), Vietnam (10% above a threshold) and the Philippines (6% estate tax).
• No inheritance tax: Mexico, Malta (duty on transfers of inherited property), Cyprus, Costa Rica, Panama, Uruguay, Malaysia and Indonesia.

• United States: the federal estate tax applies to US citizens on their worldwide estate, wherever they live. The basic exclusion amount is $15,000,000 in 2026, and an unused exclusion can pass to a surviving spouse ². Below that amount, no federal estate tax is due; some states have their own.
• United Kingdom: since 6 April 2025, UK inheritance tax on worldwide assets depends on long-term UK residence (resident for at least 10 of the previous 20 tax years), not domicile ³. After leaving, you remain within scope for a number of years (up to 10, depending on how long you lived in the UK) ⁴.
• Other countries: many tax inheritances based on where the heir lives, so children who stay at home may owe tax there too. Ask in each country, and look for an estate or inheritance tax treaty between them (they are rare).

• A will valid in both countries is the minimum. Many advisers suggest two coordinated wills: one for assets in your new country (made with a local notary or lawyer, in the local form), one for the rest. Each must say clearly that it does not revoke the other.
• Write the choice of law into the will if you live in the EU and want your nationality's law (section 2).
• Register the will where the country has a register of wills, and tell your heirs where both wills are.
• Review the wills when you move again, marry, divorce or sell the property.

1. List your assets by country (home, bank accounts, pensions with survivor benefits, investments).
2. Find which law applies in your new country, and whether you want to choose your nationality's law (EU).
3. Check inheritance tax in your new country, your home country, and where your heirs live.
4. Make or update a will in each country, coordinated by lawyers who talk to each other.
5. Name beneficiaries on pensions and accounts that allow it.
6. Keep a list of assets, contacts and passwords somewhere your heirs can find it.