Inheritance rules vary more between countries than almost anything else

What follows is an argument about cross-border inheritance, and about where the received version of it stops being true.

Two broad traditions

Some legal systems give substantial freedom to decide who inherits, subject to limited claims by dependants. Others reserve fixed shares for children and sometimes a spouse, which cannot be overridden by a will.

A person moving between these traditions can find that a will valid in one produces an unexpected result in the other. The distinction is fundamental rather than technical, and it affects what is even possible to arrange. Neither approach is unusual; both are long-established and reflect different views of what an estate is for.

Which law applies

Different countries determine the applicable law by residence, by domicile, by nationality or by where an asset physically sits. Immovable property is frequently governed by the law of the country it is located in, regardless of anything else. That means a single estate can be governed by more than one legal system simultaneously.

On the balance sheet, some jurisdictions allow a person to elect which law applies to their succession, subject to conditions. Establishing the answer requires professional input in each relevant country, because no general rule covers it.

Tax in more than one place

Estate or inheritance taxes are levied on different bases, sometimes on the estate and sometimes on the recipient. Two countries can each have a legitimate claim over the same assets, which produces the possibility of double taxation.

Treaties exist between some pairs of countries to allocate taxing rights, but coverage is patchy and the rules are intricate. Thresholds, rates and reliefs differ enormously and change with some frequency in most systems. Nothing general can be safely assumed here, and specialist advice in each jurisdiction is the only reliable approach.

Practical obstacles for the family

Administering assets abroad usually requires local legal steps, translated and certified documents, and sometimes a local representative. Timescales can extend considerably, and accounts may be inaccessible for the whole period.

Practically, costs are often higher than expected, and they fall on an estate that may already be illiquid. Family members unfamiliar with the country involved face this while grieving and frequently without knowing where to start.

A clear record of what exists and where is worth more here than in any purely domestic estate.

Wills across jurisdictions

A single will can sometimes cover assets in several countries, and in other cases separate wills are advisable. Where separate wills are used, they must be drafted so that one does not accidentally revoke another, which is a known failure. Some countries recognise foreign wills readily and others require additional formalities before they take effect.

In numbers, the decision between one will and several depends on the specific countries involved rather than on any general preference. This is an area where doing it once with proper coordination is much cheaper than fixing it afterwards.

Who should be looking at this

Anyone owning property abroad, holding foreign accounts, or living in a country different from their nationality is affected. The same applies where beneficiaries live abroad, since their own country may tax what they receive.

On the balance sheet, long-term expatriates frequently assume their home country's rules still apply, and that assumption is often wrong. Reviewing the position after any move, purchase or change in family circumstances is the practical response. This is general information about cross-border estates and is not legal or tax advice; specialist help in each country is essential.

The takeaway

Assets in two countries mean two systems that do not agree. Get it coordinated once, in both places, rather than discovered later.

The decision is rarely about picking the best option — it is about avoiding the expensive one.