Foreign Aspects

Foreign property and succession rights

An increasing number of English people own assets abroad, for example holiday homes in France and Spain. And an increasing number of non-UK nationals own business or property interests in England.

English solicitors are not authorised or qualified to give specific advice on the effect of the property, succession or tax laws of other countries. But having said that, the English solicitor has an important role to play in advising clients on the English legal and tax consequences of owning foreign assets and in identifying in general terms the foreign legal and tax aspects that may need to be considered.

The sort of questions that can arise include-

• The validity of an English will to deal with non-UK property, or of a non-UK will to deal with property in England.
• The effect of English and foreign inheritance laws on a client's freedom to dispose of assets through a will.
• The implications of non-UK succession rules, for example forced heirship provisions
• UK inheritance tax and how it applies to UK assets and foreign assets.
• The implications of UK domicile rules on tax and inheritance rights.

We regularly advise our clients on these and other associated questions.

We are keen to ensure that clients receive whatever legal or other advice they need in other countries, and we work closely with the relevant professional advisers.