Dual Nationality and Probate: Which Country's Laws Apply?

Nationality vs Domicile: The Crucial Distinction

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:

• Which country's succession law governs movable property (bank accounts, shares, personal possessions)
• Whether UK IHT applies to the worldwide estate (UK-domiciled) or only to UK-sited assets (non-UK-domiciled)
• Which country's courts have primary jurisdiction over the estate

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: The Nationality Election

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:

• A UK-French dual national who is habitually resident in France can elect UK law (as their UK nationality) to govern their entire succession under Brussels IV — including French property. This can potentially disapply French forced heirship
• Alternatively, they could elect French law (as their French nationality), which would be the same as the default but could still be useful in specific circumstances
• A UK-Spanish dual national habitually resident in Spain can elect UK law to govern their Spanish succession

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.

IHT for UK-EU Dual Nationals

The UK IHT treatment of a dual national depends on domicile at death, not nationality:

• UK-domiciled: worldwide estate subject to UK IHT (even if the person also holds another nationality)
• Non-UK-domiciled but deemed UK-domiciled (15 of 20 years UK resident): worldwide estate subject to UK IHT
• Non-UK-domiciled and not deemed: UK IHT applies only to UK-sited assets

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.

Common Dual Nationality Scenarios

UK-Irish dual national living in the UK

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.

UK-French dual national living in France

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.

UK-Australian dual national splitting time between both countries

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.

Practical Steps for Dual National Estates

• Determine domicile at death — take specialist legal advice if this is unclear
• Identify all assets in all countries and their situs
• Apply for UK Grant of Probate (or Letters of Administration) for UK assets
• Apply for foreign grants or re-sealing as needed for assets in each other country
• Coordinate UK IHT and foreign succession tax filings
• Check whether a Brussels IV nationality election was made in any will and ensure it is presented to foreign authorities

For the UK administration, see our estate administration checklist and complete UK probate guide. For documents needed, see what documents you need for probate.

Get started with Farra for a personalised estate administration task list.