Dealing with a death overseas – key legal considerations

Dealing with a death overseas – key legal considerations

Losing a loved one is never easy, but the situation can become even more complex when someone dies abroad. Whether your relative was living, working, or travelling overseas, you may find yourself facing an unfamiliar set of legal and practical steps before their affairs can be brought to a close.

As Melanie Christodoulou a Senior Associate in the Private Client Team at Furley Page explains: ‘When someone dies abroad, the emotional toll is often made worse by the uncertainty of what to do next. Our role is to guide families through each stage of the estate administration’

Every international case is different. Some situations involve a holidaymaker passing away suddenly overseas, whilst others concern someone who had settled abroad or who split their time between two countries. The key to managing matters smoothly lies in understanding which country’s laws apply, what documents are needed, and how best to coordinate the process from the UK.  Liaison with legal professionals based abroad, and potentially tax advisors, will also be needed.

Immediate practicalities

When a death occurs outside the UK, the first step is to register it in the country where it happened. Local procedures vary widely – in some places, the death must be registered at a town hall or local registry office, while in others it is done through a hospital or police authority. The British Consulate can assist with the local process.

Once the death has been registered abroad, you can apply for a consular death registration through the UK authorities. This involves sending the foreign death certificate and a certified translation to the General Register Office, which can issue a UK record of the death for future use.

You may also need to decide whether to bring your loved one’s body home or arrange for burial or cremation abroad. Repatriation involves complex logistics including obtaining permits for transport, coordinating with both foreign and UK funeral directors, and complying with customs and health requirements. Costs can vary depending on distance and the level of consular assistance available. Some travel insurance policies include repatriation cover.

Even if the burial or cremation takes place abroad, you may still need translated copies of the death certificate, medical reports, and other documents for the estate administration. These translations must be carried out by certified professionals to ensure they are accepted by UK authorities and banks.

Cross border probate issues

After the immediate steps have been taken, you and your solicitor will be able to start dealing with your loved one’s estate. If they owned property, bank accounts, or other assets abroad, this may mean dealing with two or more legal systems.

In many cases, you will need to obtain probate in the UK to deal with assets here and a separate grant of probate (or its equivalent) in the country where the assets are located. Some countries accept a ‘reseal’ of a UK grant of probate, which is a simplified process recognising the UK document. Others require a full local application.

A crucial factor is whether the deceased was UK tax resident; this plays an important role for determining UK inheritance tax and how it applies to the estate.  In general terms, an individual would be considered UK tax resident if they have been in the UK for 10 of the past 20 tax years.

If your loved one left a will, you will need to determine whether it covers their overseas assets or if there is a separate will in the foreign country. It is possible to have more than one valid will (one for the UK and one for another jurisdiction) but problems can arise if the documents are inconsistent and one revokes the other.

Conflict of laws

Every country has its own inheritance and succession rules. In England and Wales, people generally have freedom to decide how their estate is distributed. However, many countries operate under forced heirship systems, where certain relatives such as a spouse or children must receive fixed shares of the estate by law.

If your loved one was domiciled abroad, or owned property in a forced heirship jurisdiction, local law may override the terms of a UK will.  For example, in France, Spain, and Italy, a portion of the estate must pass to the deceased’s children, regardless of any contrary wishes expressed in their will.

The situation can be further complicated if the deceased had dual nationality or held property jointly with a foreign partner or relative. In such cases, careful analysis of the relevant laws is needed to establish which country’s law takes precedence.

Under the EU Succession Regulation (known as ‘Brussels IV’), individuals who owned property in certain European countries could elect for the law of their nationality to apply to that property. British nationals can take advantage of the Regulation by including an express election in their wills. When dealing with an estate that includes EU assets, you will need to check whether the will contains such an election, as this can significantly affect how the estate is administered across jurisdictions.

Tax implications

When an estate includes assets abroad, there is often exposure to inheritance tax in more than one jurisdiction. The UK taxes estates based on UK tax residency (whereas before it was based on domicile), while many other countries impose tax based on the location of assets. This can result in double taxation, where the same assets are taxed twice.

Fortunately, the UK has double taxation treaties with several countries. These treaties can allow relief or credit for tax paid overseas, reducing the overall burden. However, you must claim the relief correctly and provide appropriate documentation to HMRC.

Even when a treaty applies, you may still need to deal with differing tax rates, filing deadlines, and valuation rules. Exchange rate fluctuations can affect the estate’s value for tax purposes, and each country may have its own approach to deductions, exemptions, and spousal reliefs.

Professional advice can ensure that all taxes are correctly calculated, paid, and reported, and that no unnecessary liabilities arise. Missing a filing deadline or failing to provide the right documents can lead to penalties or additional tax being charged.

Practical challenges for executors

Dealing with an overseas estate can be administratively demanding. You may need to correspond with foreign lawyers, banks, consulates, or notaries, often in another language and under a different legal system. Accessing bank accounts or selling property abroad may require notarised or apostilled documents – that is, documents officially certified for use abroad.  Some authorities insist on in-person verification or local legal representation.

Delays are common, particularly where local processes are slow or where additional documents are required. Time zone differences and differing expectations about formality can also make communication challenging.

You may also need to handle practical issues such as closing utility accounts, transferring property title deeds, and ensuring compliance with both UK and foreign reporting obligations. These tasks can be time consuming, especially if you are also managing grief and family responsibilities. Having a solicitor coordinate and oversee the process can save considerable time and reduce stress.

How we can help

Our private client solicitors can advise on cross-border probate, and we have established links with trusted tax advisors, lawyers, and notaries in many jurisdictions.

We can take care of the entire UK process from registering the death and obtaining official translations, to securing probate and liaising with overseas authorities. Our goal is to ensure that everything is handled correctly, efficiently, and with sensitivity at what is often a very difficult time.