The EU Succession Regulation (EU 650/2012), commonly known as Brussels IV, was introduced to harmonize succession laws across participating EU member states (“Regulation Member States”). For individuals holding assets in these states, the default rule is that the succession of their estate upon death is governed by the law of the country in which they were habitually resident at the time of death. Alternatively, an individual may choose in their will to apply the law of their nationality to govern the succession and administration of their estate. The United Kingdom has opted out of this Regulation.
Where the Regulation applies, it ensures that a single law governs the succession of an individual’s entire estate, including both movable and immovable assets, regardless of their location. The default application of the law of habitual residence can be overridden by a clear choice of law in the individual’s will, which may reflect any nationality held by the testator.
Although the UK has opted out the Regulation, UK nationals may still be affected if they are resident in a Regulation Member State or own assets there, such as a holiday home. For example, a UK citizen with property in France may use Brussels IV to make a “choice of law” in their will, electing for English law to govern their estate rather than French law. By making such a choice correctly, a testator can preserve testamentary freedom and ensure that their wishes are followed.
The optimal approach depends on the complexity of the estate and the countries involved. Some individuals prefer a single UK will that incorporates a valid choice of law and covers their worldwide assets, while others choose to prepare a separate will for foreign property, drafted in the local language and in accordance with local rules. Each approach has advantages and disadvantages: separate wills may facilitate faster administration of foreign assets but must be carefully coordinated to avoid conflicts between wills.
