Cross-border estate planning and wills: Why specialist advice matters in 2025

If you own assets in more than one country or have family overseas, your will and estate planning may be more complicated than you think. Cross-border estate planning requires specialist expertise, particularly following 2025 UK inheritance tax changes. Different countries have different rules on inheritance, taxation and succession and if those rules collide, the result can be confusion, delays and unexpected tax bills for your loved ones.

I am a personal law partner at LCF Law, specialising in cross-border estates. With over 20 years’ experience in the legal sector and the STEP Advanced Certificate in Cross-Border Estates, I’ve advised clients from a wide range of cultural, religious and national backgrounds. I help UK clients who have assets overseas, and overseas clients with assets in the UK, plan their affairs with clarity and confidence.

Common cross-border estate planning challenges

When someone’s life and assets span multiple countries, a number of legal and practical issues can arise. Effective cross-border estate planning must address:

• Conflicting inheritance rules - Some countries apply “forced heirship” laws, which dictate who must inherit regardless of your wishes. This can clash with UK rules that allow more freedom in deciding beneficiaries.
• Double taxation - If two countries claim inheritance tax (IHT) on the same assets, careful planning is needed to avoid unnecessary tax bills.
• Residency and IHT exposure - As of 6 April 2025, the UK has moved from a domicile-based system to a residency-based system for inheritance tax purposes. Under the old rules, your liability for UK inheritance tax on worldwide assets depended on whether you were domiciled (or deemed domiciled) in the UK. Now, the key test is whether you are a long-term UK resident, defined as having been UK resident for at least 10 of the previous 20 tax years.
  • Once you meet this test, your worldwide assets fall within the scope of UK IHT.
  • If you leave the UK, there is an “IHT tail” meaning your exposure continues for between three and ten years depending on your total years of residence.
  • This change means that many people who were previously outside the UK IHT net may now be caught, and offshore trust arrangements may also be affected.
• Practical obstacles - Language barriers, locating heirs overseas and different probate procedures can all slow down the process.

How specialist advice can help

My role is to identify these issues early and create cross-border estate planning solutions that protect your wishes and your estate. For example, I can:

• Draft UK wills covering worldwide assets, or prepare separate wills for each country to ensure they work together without accidentally cancelling each other out.
• Review your UK residency history in light of the April 2025 IHT rule changes and provide strategies to reduce or eliminate unnecessary UK tax liabilities.
• Provide Sharia-compliant advice and wills for clients who want their estate to be distributed in line with Islamic principles.
• Liaise with foreign lawyers and notaries to make sure the administration process runs smoothly across borders.

Real cases, real solutions

I’ve worked on estates that included:

• Assets in five different countries, requiring bespoke wills and inheritance tax planning for two generations of the same family.
• A Czech Republic domicile dispute, where successfully proving the deceased’s foreign domicile saved the family around £180,000 in inheritance tax.
• Locating over 30 beneficiaries across Canada and Australia when someone died without a will.
• Administering an estate involving assets in England and Croatia, navigating forced heirship rules and obtaining notarised foreign documents.

Why this matters now

With more people than ever owning property abroad, investing internationally or having family members living overseas, effective cross-border estate planning has become essential for UK residents. And with the April 2025 inheritance tax residency changes, even those who thought they were outside the UK IHT net may now find themselves affected.

Sorting these matters out in advance can save your loved ones significant stress, time and money later.

How Amjed can help you

Amjed Zaman is a Personal Law Partner at LCF Law in Bradford. He is a member of the Society of Trust and Estate Practitioners (STEP) Cross Border Special Interest Group and the Association of Lifetime Lawyers, with extensive experience in wills, probate, inheritance tax, powers of attorney and cross-border succession matters.

Contact Amjed to discuss your needs on 01274 386 990 or ku.oc1781927603.fcl@1781927603namaz1781927603a1781927603.

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