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Dual nationality does not determine which country's succession laws apply — domicile does. However, under EU Succession Regulation Brussels IV, dual nationals can elect the law of either nationality, which creates important planning opportunities for UK-EU dual nationals.
An increasing number of UK citizens hold dual nationality — through naturalisation abroad, Irish citizenship by descent, or EU citizenship retained after Brexit. When a dual national dies, families often have questions about which country's succession laws apply and whether they can choose between them.
This guide explains the interaction between nationality and domicile in succession, the Brussels IV nationality election for EU property, IHT considerations for dual nationals, and the practical steps for administering a dual national's estate.
In English law, nationality determines citizenship rights but is largely irrelevant to succession and taxation. The key concept is domicile — the country that is your permanent home. A person can hold multiple nationalities but can only be domiciled in one jurisdiction at any given time.
Domicile determines:
Immovable property (land and buildings) is generally governed by the law of the country where it is physically located (lex situs), regardless of domicile or nationality.
For more on domicile and UK IHT, see our guide on IHT for non-UK domiciles and our guide on foreign nationals dying in the UK.
EU Succession Regulation 650/2012 (Brussels IV) created an important option for EU citizens (and by extension, dual nationals with an EU nationality): the ability to elect the law of their nationality to govern their succession in EU member states.
For UK-EU dual nationals, this election is particularly powerful:
Note: Since Brexit, UK nationals are no longer EU citizens and do not benefit from the EU-to-EU nationality election under Brussels IV. However, a UK-French dual national can still elect “French law” (as their French nationality) or “UK law” (as their UK nationality) — the key question is whether a particular EU member state will accept a UK law election. In practice, most EU states apply Brussels IV broadly and will accept a UK law election by a UK national.
For a full explanation of Brussels IV, see our guide on the EU Succession Regulation.
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The UK IHT treatment of a dual national depends on domicile at death, not nationality:
A UK-Irish dual national who has lived in Ireland for 25 years and is clearly Irish-domiciled would only be subject to UK IHT on UK-sited assets (assuming they left the UK more than 20 years ago and so are not deemed domiciled).
See our UK IHT guide for current thresholds and rates.
Domicile will almost certainly be UK. UK probate and UK IHT apply on the worldwide estate. Irish assets will need re-sealing of the UK grant in Ireland and Irish CAT may apply. See our guide on UK citizens with Irish assets.
Domicile is likely French (if genuinely and permanently settled in France with no intention to return to the UK). French law governs the succession by default; UK IHT applies only to UK-sited assets. A Brussels IV election of UK law in the will can direct that UK law governs the French estate.
Domicile may be contested. HMRC will look at where the “permanent home” is — all circumstances including property ownership, intention, family connections, and ties to each country. Expert advice on domicile determination is essential. See our guide on UK citizens with Australian assets.
For the UK administration, see our estate administration checklist and complete UK probate guide. For documents needed, see what documents you need for probate.
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