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Inheritance and succession across jurisdictions

When you hold ties to more than one country, the question of who inherits your assets, and what tax applies, can become complicated. Rules differ widely, and the country that decides may not be the one you expect.

Reference
Official authorityEach country's courts, tax authority and civil registry
Information current as ofJune 2026

Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.

Written by Morten Andersen and reviewed by Fredrik Filipsson of the Passports for Kings editorial team. Last reviewed 13 May 2026.

Why jurisdiction matters

Succession is governed by national law, and countries take different routes to decide whose law applies. Some look to where you were domiciled, some to your nationality, and some to where the asset physically sits, especially for real estate. The result is that one estate can touch several legal systems at once.

Because of this, the same will can be read differently in different countries, and assets in one place may pass under rules you did not anticipate.

Forced heirship versus testamentary freedom

Many civil law countries apply forced heirship, which reserves a fixed share of an estate for close family such as children or a spouse, limiting how much you can leave to others. Common law countries tend to allow wider freedom to decide in a will, subject to some claims.

If you move between these traditions, an arrangement that is valid in one may be partly overridden in the other, so it is worth knowing which model each relevant country follows.

Inheritance and estate tax differences

Some countries levy inheritance or estate tax, sometimes at high rates, while others levy none. The tax can depend on where the deceased was resident or domiciled, where the heir lives, and where the asset is located.

A second residence or citizenship can change this exposure, for better or worse, which is one reason people consider it as part of estate planning. It can also add complexity rather than remove it, so the effect needs to be checked case by case.

Tools that can help

Instruments such as wills drafted for each jurisdiction, certain trusts or foundations, and in Europe rules that let some people choose the law of their nationality can bring order to a cross border estate. Their availability and effect depend entirely on the countries involved.

None of these is a universal fix, and using the wrong tool can create conflict between legal systems rather than resolve it.

What to confirm before you plan

Map where your assets sit, which countries claim a say through domicile, nationality or location, and what tax each would impose. Then check how forced heirship and any treaties affect your wishes. Because succession and tax law change, confirm the current position with each official authority and a licensed professional. Use Get Matched to reach a vetted advisor.

Common questions

Does one will cover assets in every country?

Not always. Different countries may apply their own succession rules, especially to real estate, so a single will can be read differently or partly overridden abroad.

What is forced heirship?

It is a rule in many civil law countries that reserves a fixed share of an estate for close family, limiting how freely you can dispose of assets in a will.

Can a second citizenship reduce inheritance tax?

It can change your exposure, but not always downward, and it can add complexity. The effect depends on the countries involved, so confirm it with a licensed professional.

Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.

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