Administration of cross-border estates – key principles and practical issues

Cross-border estates can present a wide range of complex legal, practical and tax issues for practitioners, particularly where multiple jurisdictions, foreign assets and differing succession regimes are involved. A clear understanding of how the laws of England and Wales interact with overseas succession laws is essential in order to advise clients effectively, minimise the risk of disputes and ensure the efficient administration of estates with international elements.

This webinar will provide practitioners with a practical overview of succession law and estate administration where there are cross-border considerations, including conflicts of laws, domicile and residency issues, foreign assets, inheritance tax implications and estate planning considerations. The webinar will also examine the impact of the significant changes to the UK inheritance tax regime from 6 April 2025 and the practical challenges that can arise when administering estates involving overseas assets, executors or beneficiaries.

Topics covered include:

• Death occurs overseas:
  • Deaths at sea and offshore
  • Other deaths abroad
  • Repatriating body to England and Wales
  • Presumption of Death or leave to swear death
  • Deaths in disasters
• Inheritance tax:
  • Domicile rules prior to 6 April 2025
  • Residency based system and long-term residency test
  • Spouse exemption and election
  • Determination of residency status
• Succession laws: common law, civil law, and forced heirship
• Succession law and estate administration in England and Wales
  • Continuing significance of domicile
  • Conflicts of laws
  • Connecting factors
  • Other considerations
• Estate administration in England and Wales: Will vs intestacy rules
• Multiple worldwide Wills
• Personal representatives’ duties in relation to foreign assets
• Other considerations:
  • Determining which assets fall into the estate
  • Executors are overseas
  • Preserving value of foreign assets
  • Minors inheriting foreign assets
  • Deed of Variation for foreign assets
• Tax in relation to foreign assets