Features of succession law in foreign jurisdictions

Produced by Tolley in association with

Trusts and Inheritance Tax

Guidance

Devolution of an individual’s estate on death is determined by the law of succession in the relevant jurisdiction. The question of which succession law applies is determined by the individual’s connection to the state. Different states use different connecting factors.

This guidance note highlights some of the differences in connecting factors and outlines some of the variable features of succession law in foreign jurisdictions.

The provisions of a Will made in one country may be precluded by features of the succession law in another, eg forced heirship. If no will exists or in the case of partial intestacy, it will be necessary to establish which intestacy law applies using the relevant connecting factor.

Connecting factors

Domicile

Domicile of the deceased is used as the connecting factor in the UK, Ireland, many Commonwealth Countries and USA, but the specific definitions of key aspects of domicile will often vary between the various jurisdictions.

For example, all the following are interpreted differently in the individual states and may result in divergent

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Richard Frimston

Head of Private Client at Russell-Cooke LLP

Richard is a Partner and Head of the Russell-Cooke LLP Private Client Group in London and advises clients in relation to their wills, probate and tax planning issues. Areas of expertise include cross-border estates and conflicts of laws. He was awarded the STEP 2014 Geoffrey Shindler Award and is currently Chair of the STEP EU Committee and co-Chair of the STEP Public Policy Committee. Richard is a member of various professional bodies including ELI. NOOC:. TIAETL and ACTAPS. He sits on the Law Society of England & Wales EU Committee. Co-author of Sweet & Maxwell's 'European Cross-Border Estate Planning' and the international sections of Heywood & Massey and Jordan's Court of Protection Practice and EU Affairs correspondent for Sweet & Maxwell's Private Client Business, Richard regularly gives lectures and publishes articles in Private Client Business, New Law Journal and various other legal journals. He is co-author of a work on the EU Succession Regulation to be published by Sellier and Dalloz in English, French and German during 2014 and is currently working on a STEP badged text to be published by Oxford University Press on the International Protection of Adults at the beginning of 2015. He is identified as a 'leading individual' and "superb" in Chambers Global. Chambers UK comments that "Richard Frimston focuses his practice on international private client concerns, including cross-border estate matters. He is very personable; clients like him and he treats matters with an excellent lightness of touch." Legal 500 (2014) refers to Richard as being 'a highly experienced and impressive adviser'. Who's Who Legal Private Client 2014 says that Richard 'is in a league of his own'.

Popular Articles

Corporation Tax

Foreign exchange issues

Foreign exchange issuesOverview of foreign exchange provisionsForeign exchange (FX) movements are generally taxed following the rules applicable to the underlying income, expenditure, asset or liability on which they arise, broadly as follows:Capital assetsOn a realisation basis (ie on disposal)

14 Jul 2020 11:44 | Produced by Tolley Read more

Corporation Tax

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley in association with Jackie Barker of Wells Associates Read more

Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more

��˾��ҹ��