Cross-border estates: succession and administration where the deceased is domiciled abroad

With an increasing number of estates involving connections to more than one jurisdiction, practitioners need to understand the complex issues that can arise where a deceased person is not domiciled in England and Wales. This webinar will explore the distinction between the law governing the administration of an estate and that governing succession, and the importance of domicile in determining matters such as the validity of a will, inheritance tax liability, the grant of representation and succession. It will provide a practical overview of the key considerations when administering cross-border estates and advising clients on estate planning where foreign assets or domicile issues arise.

Topics covered include:

• 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
• Multiple and Foreign Wills
• Admissibility and procedure for admitting foreign Wills in England and Wales
  • Resealing a foreign probate or administration
  • Applying for a Grant of Representation in England and Wales
• Non-Domiciled in England and Wales:
  • Assets within England and Wales
  • Foreign assets
• Case studies: non-domiciled in England and Wales
• Cross border estates and taxation
  • Domicile rules prior to 6 April 2025
  • Residency based system and long-term residency test
  • Spouse exemption and election
  • Determination of residency status