Worked scenarios
Anonymised cross-border situations and the questions they tend to raise, framed as general information, not advice
Last reviewed
The scenarios below are anonymised and illustrative. They are intended to help you frame your own questions, not to suggest what you should do. Outcomes depend on your specific facts and on rules that vary by jurisdiction. For your situation, consult a qualified professional.
How to read these
Each scenario sets out a sketch of a situation, the kinds of considerations it tends to raise, and the kinds of questions a professional might ask. They are deliberately written as "questions to ask" rather than "what to do". The aim is to help you arrive at a professional engagement with a clearer picture of your own situation.
Scenarios
1. Single citizenship with one foreign asset
A British citizen who has lived in the United Kingdom all her life inherits a small flat in southern Europe. The rest of her assets sit in the UK.
Considerations that often come up
- Whether the foreign property is governed by local succession rules regardless of her UK will
- Whether a separate, locally-drafted will for the foreign property might simplify probate there
- Local taxes, registry steps and ongoing obligations on the property
Questions to take to a professional
- Will my UK will alone deal with the foreign property, or does local law take over
- If I draft a separate local will, how do I make sure the two do not contradict each other
- What costs and steps will my heirs face locally
2. Dual citizenship with a single residency
A dual British and Indian citizen lives long-term in Malta. She has bank accounts in both the UK and Malta and a small portfolio of Indian financial assets.
Considerations that often come up
- How each country views her domicile, residence or citizenship for succession and tax
- Which assets pass under which rules, and whether named beneficiaries on accounts override a will
- Whether one will or several is appropriate given the country combination
Questions to take to a professional
- Which country considers itself the "home" jurisdiction for my estate
- Are there inheritance or estate taxes in any of the three countries that could apply at the same time
- How should I coordinate beneficiary nominations on accounts and policies with my will
3. Dual citizenship with dual residency
A couple holds Australian and Italian citizenships and splits their year between the two countries, owning a home in each.
Considerations that often come up
- How each country defines residence for succession and tax, as the test is rarely identical
- Whether a coordinated pair of wills is sensible, with each addressing locally-situated property
- How spousal entitlements and forced shares (if any) interact across the two systems
Questions to take to a professional
- Which country’s law will apply to which assets if I die in either country
- Are there mandatory shares I should plan around in either jurisdiction
- If we draft mirror wills, how do we make sure they remain consistent if either country’s rules change
4. Planned future relocation
A US-based engineer is considering a move to South-East Asia within the next two years for work. He already owns a home in the US and a stock portfolio held in a US brokerage.
Considerations that often come up
- Citizenship-based taxation continuing to apply after a move
- How the destination country treats him as a new tax resident, and from when
- Whether to draft now and revisit, or wait until the move is concrete
Questions to take to a professional
- What changes about my estate plan the day I become tax-resident in the new country
- Are there steps I can take now that survive the move
- What review should I plan for after I have settled in
5. Religious or community-law interest
A long-term resident of one country wishes to follow the inheritance principles of a religious or community-law tradition for some assets, while keeping a civil-law approach for others.
Considerations that often come up
- Whether the relevant national law recognises optional religious or community-law personal status for inheritance
- Whether the wish can be expressed within a single will or needs separate documents
- How any forced shares under religious or community law interact with a spouse’s entitlements
Questions to take to a professional
- What does the law in my country of residence allow in this area
- How do I document my wishes in a way that is recognised by the relevant authorities
- Are there professionals who specialise in this combination of legal systems
6. Forced-heirship country with a non-traditional family
A long-term resident of a country with mandatory family shares wishes to leave the bulk of his estate to a partner who is not a spouse and to a charity that has supported him.
Considerations that often come up
- Whether the relevant law sets aside a portion of the estate for specific family members regardless of his wishes
- Whether lifetime gifts can shift the picture, and within what limits
- The role of insurance products and beneficiary nominations in countries that exclude them from forced shares
Questions to take to a professional
- What portion of my estate is reserved by law, and for whom
- Are there legitimate planning routes that respect the law and still reflect my wishes
- What records should I keep so my partner and the charity can substantiate any claims
7. Cryptocurrency and digital assets across exchanges
A consultant living in one country holds cryptocurrency on exchanges based in two other countries, plus self-custody wallets, plus a portfolio of online-business accounts.
Considerations that often come up
- Locating each asset under whatever rules apply: exchange-held, self-custody, or platform-tied
- Recovery information that is safe to leave for heirs without being available to anyone else while alive
- How exchange terms of service interact with succession in each provider’s home country
Questions to take to a professional
- Which country’s rules apply to the exchange-held assets, the self-custody assets and the business accounts
- How do I document recovery without compromising security now
- What instructions should my executor receive, and from where, on death
8. Offshore business interests
A long-term resident of one country owns shares in a company incorporated in another, holds offshore bank accounts in a third, and has small co-investments in a fourth.
Considerations that often come up
- How shares in a foreign company are treated for succession and tax in each relevant country
- Whether existing shareholder agreements deal with what happens on a shareholder’s death
- Reporting obligations for cross-border holdings that fall on the executor or heirs
Questions to take to a professional
- Are my shareholder agreements consistent with my will
- Which countries will need a tax filing on my death, and who is responsible
- Is the current structure still appropriate given my wishes
9. Existing trust set up in another country
A retiree in one country is a settlor and a beneficiary of a trust established years earlier in another country, with assets held in a third.
Considerations that often come up
- Whether the country of residence recognises the trust, and on what terms
- How the trust deed and a will interact, particularly if the will tries to dispose of assets already in trust
- Reporting and tax positions that change when the settlor or beneficiaries cross borders
Questions to take to a professional
- Is the trust still doing what it was set up to do
- Are there reporting obligations in my country of residence I may not have addressed
- Should the trustees and my executor receive aligned instructions
10. Cross-border guardianship for minor children
A couple living in one country wishes to nominate guardians for their young children who live in a different country and hold a different citizenship.
Considerations that often come up
- Whether a guardianship nomination in a will is recognised by the courts in either country
- The practical steps for the proposed guardians, including travel, residence and work permissions
- How financial provision for the children should be structured to support the chosen guardians
Questions to take to a professional
- What weight does my nomination carry in each country’s courts
- Have I spoken to the proposed guardians about the practical implications
- What financial arrangements work best across the relevant countries
11. Status mismatch across countries
A couple is married in one country but the marriage is not recognised the same way in another country where they own assets.
Considerations that often come up
- Whether spousal succession rights apply in the country where assets sit
- The role of named beneficiaries on policies and accounts in countries where the marriage is not recognised
- Whether stronger documentary evidence (wills, affidavits, partnership agreements) helps reduce ambiguity
Questions to take to a professional
- What rights does my partner have in each country if I die intestate
- What documents reduce the risk of a contested outcome in countries where our status is uncertain
- Are there countries where additional steps are required to leave each other property
12. US connections (citizenship, green card or US-situs assets)
A non-US national living outside the United States holds US-listed shares in a US brokerage, plus a small US bank account from a previous job.
Considerations that often come up
- How US estate tax treats non-US persons holding US-situs assets, and whether a treaty modifies the result
- The administrative steps for a US brokerage to release assets to non-US heirs
- Whether to consolidate or restructure the holdings in light of cross-border tax exposure
Questions to take to a professional
- Does my home country have a relevant treaty with the United States
- What records will my heirs need from each US institution
- Is the current set-up still the best option, or would consolidation help
13. Refugee or asylee status with assets in a former country
A person granted refugee status in one country still has family and assets in their country of origin that they cannot easily access.
Considerations that often come up
- Whether the country of origin recognises documents executed elsewhere, and under what conditions
- Practical and safety issues around documents that name family in the origin country
- How to ensure assets in the origin country can eventually reach the intended people
Questions to take to a professional
- What kind of documentation is the origin country likely to accept
- Are there safer ways to convey wishes than naming individuals in writing
- Is there a professional in my country who works with people in this situation
14. Connections to a sanctioned jurisdiction
A person with connections to a country currently subject to international sanctions has family or assets that may fall within those measures.
Considerations that often come up
- Whether any sanctions or compliance regime restricts payments, transfers or distributions to or from the country
- The practicality of a will having any effect on assets blocked by sanctions
- The need for licensed advice in jurisdictions where compliance is heavily regulated
Questions to take to a professional
- What restrictions apply to the assets or beneficiaries in question
- Are there professionals authorised to advise in this area
- What records should I keep so my executor can act lawfully on my death
From scenarios to a plan
If one of these scenarios resembles yours, the cross-border intake helps you describe your situation in a structured way, and the marketplace surfaces independent professionals whose practice areas line up with the countries and asset types you have indicated. The community forum is a good place for the general questions; a professional engagement is the right place for advice and any document that needs to be relied on.
Common ground in every scenario
- Map every country your life touches: citizenship, residence, family ties, assets, business interests
- Note which assets are which category: moveable, immoveable, intangible, financial
- Check whether any beneficiary nominations on policies or accounts override your will
- Plan a review whenever your country footprint changes: moves, marriages, births, new property
- Keep your executor and any guardians informed about where the relevant documents live
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