International Wills & Cross-Border
Estate Planning Guide 2026

Millions of Americans own property abroad, retire overseas, or hold assets in multiple countries. Yet most have estate plans built entirely around US law — leaving foreign assets exposed to probate delays, forced heirship rules, and tax surprises that could consume a significant portion of the estate.

Cross-border estate planning is one of the most complex areas of estate law, but the core principles are manageable. Here is what every international property owner and expat needs to know.

The Core Problem: Different Countries, Different Rules

Each country has its own laws governing:

• What constitutes a valid will (witnessing requirements, notarization, language)
• Who must inherit (forced heirship laws that override will provisions)
• Which country's law governs (domicile rules, property location rules)
• Estate and inheritance taxes (some countries tax non-resident heirs heavily)
• Probate procedures (some require local probate even for foreign estates)

A will perfectly valid under US law may be unenforceable — or partially overridden — in Spain, France, Mexico, or Thailand. Without proactive planning, your heirs may face years of legal proceedings in multiple countries simultaneously.

How Wills Work Across Borders

The General Rule: Location Matters for Real Property

For real estate (immovable property), the country where the property is located typically applies its own law — regardless of what your will says or where you live. Your US will may need to be probated in France, Italy, or Mexico if you own property there.

Movable Property: Usually Governed by Domicile

For movable assets (bank accounts, investments, personal property), most countries apply the law of the deceased's domicile — typically your primary country of residence. A US domicile generally means US law governs your movable assets worldwide.

EU Succession Regulation (Brussels IV)

If you own property in an EU country, this 2015 regulation is extremely important. It allows EU residents to choose whether their estate is governed by their country of habitual residence or their nationality. For US expats living in France or Spain, this can mean electing US law to escape forced heirship rules — a massive planning opportunity unavailable before 2015.

What Is Forced Heirship?

Forced heirship laws — common in France, Spain, Italy, Germany, Portugal, and most Latin American and Middle Eastern countries — require that fixed percentages of your estate pass to specific family members (typically children, and sometimes spouses), regardless of your will's instructions.

France Example

Under French law, a parent with one child must leave at least 50% of their estate to that child. With two children, 66% is reserved. With three or more, 75% is reserved. The remaining "freely disposable" portion can go to anyone.

Spain Example

Spain reserves two-thirds of an estate for children (though one of those thirds can be distributed unequally among children). Only one-third is freely disposable. Regional variations apply (Catalonia, the Basque Country, etc. have different rules).

How to Navigate Forced Heirship

• EU Succession Regulation election: If you are a US citizen living in an EU country, elect US law in your will — this may avoid forced heirship on EU assets
• Lifetime transfers: Gifting assets before death can reduce the forced heirship base in some jurisdictions (though many countries have clawback rules for recent gifts)
• Trusts: Placing foreign assets in a US trust may remove them from some countries' forced heirship calculations — though results vary significantly by country
• Insurance: Life insurance proceeds in many countries pass outside of forced heirship rules

Should You Have Separate Wills for Each Country?

This is the most common question in international estate planning. The answer depends on your situation:

Arguments for Separate Wills

• Each will is drafted to comply precisely with local requirements
• Local probate is faster and less expensive when a local will is available
• Reduces risk of a foreign court refusing to recognize your US will
• Local attorneys understand local formalities (notarization requirements, witness rules)

Arguments Against Separate Wills

• Risk of one will inadvertently revoking another (must use very careful language)
• Higher upfront cost to maintain multiple documents
• Coordination complexity increases over time

Best practice: For real estate in a foreign country, a separate local will or equivalent transfer mechanism is usually the safest approach. Ensure each will clearly states its geographic scope (e.g., "This will governs my assets in France only") and does not revoke prior wills generally.

US Estate Tax on Foreign Assets

This catches many US citizens living abroad by surprise: US citizens are subject to federal estate tax on their worldwide assets, regardless of where they live or where their assets are located.

In 2026, the federal estate tax exemption is approximately $13.6 million per person. Estates below this threshold owe no federal estate tax. However:

• Foreign countries may also impose inheritance or estate taxes on assets located there
• The US has estate tax treaties with about 16 countries to prevent double taxation
• Countries without a treaty may result in the same assets being taxed twice
• Some countries impose inheritance taxes on heirs (not the estate), which are separate from US estate taxes

Planning Strategies for International Estates

1. Foreign Property LLC or Holding Company

Placing foreign real estate in a US LLC can sometimes simplify the transfer — you leave LLC membership interests in your US will rather than directly transferring the foreign property. This does not work in every country and may have tax implications.

2. Life Insurance for Foreign Assets

Naming heirs as beneficiaries on life insurance policies in the foreign country can provide liquidity to pay local inheritance taxes or probate costs without forcing the sale of the underlying property.

3. Joint Tenancy Structures

In some countries, owning property jointly with your intended heir (with right of survivorship, where available) may avoid local probate. However, joint ownership laws vary widely internationally.

4. Coordination of All Documents

The most important — and most overlooked — strategy: ensure your US estate planning attorney coordinates with attorneys in each foreign country to ensure all documents work together. This should happen at the drafting stage, not when your executor is trying to administer the estate.

Expat-Specific Resources

For Americans living abroad, specialized online will services exist. ExpatLegalWills.com offers wills drafted for specific countries and designed for US citizens living internationally — covering requirements in the UK, Canada, Australia, New Zealand, and other English-speaking jurisdictions.

Frequently Asked Questions