1. CROSS BORDER SUCCESSION,
Richard Frimston
CROSS BORDER SUCCESSION,
WILLS AND TAX IN EUROPE
BRUSSELS IV
& OTHER RECENT DEVELOPMENTS
February 2011

2. What do we mean by Cross Border?
Foreign assets
a Foreign Will
Foreign connections
Domicile
Residence
Nationality
of self or family member

4. Connecting factors Domicile Habitual Residence Nationality;
and, in some cases
Religion
Situs

5. What do we mean by Cross Border?
Foreign assets
a Foreign Will
Foreign connections
Domicile
Residence
Nationality
of self or family member

6. Matrimonial Property Regimes
Primary
Secondary
Community
Separation
Legal Regime

8. Private International Law Tools
Jurisdiction
Applicable Law
Recognition and
Enforcement

9. Matrimonial Property Regimes & Private International Law
France, Luxembourg, Netherlands - Hague Convention XXV of 14/3/1978
England & Wales – Radmacher v Granatino
Scotland
USA
EU – Rome IV

10. Mismatches of Connecting Factors for TaxationUK
UK Assets passing
Worldwide Assets going from:
UK dom
UK deemed dom
France
French Assets passing
Worldwide Assets going:
from French resident
to French resident (sometimes)
Spain
Spanish Assets passing
Worldwide Assets going
to a Spanish resident
Netherlands
Dutch Assets passing
from Dutch resident (within 10 years)
Germany
German Assets passing
from German resident (within 5 years)
to German resident (within 5 years)

11. Double Tax Relief UK / India overrides deemed domicile rules
no IHT in India
UK cannot tax non UK assets
French Assets passing between UK doms
e.g. usufruct from A to mixed sex PACS partner B
on death of A
40% UK IHT
no French tax - exempt
on death of B
40% UK IHT
no French succession tax – not taxable
DTR of no assistance

12. Cross Border Estate Planning
Formal validity of Wills
Succession law
(Administration)
Taxation

13. Planning Points Reduce number of Jurisdictions
Review domicile, residence and nationality with a view to possible changes
Review Wills for:
Forced Heirship issues
Inheritance taxes in all jurisdictions
Overriding Trusts?
Joint Property
Matrimonial Regime Change

14. European Union
Treaties
Regulations
Directives

15. Brussels IV EU Succession Regulation 2013?
Hague Conventions XXI (Administration) and XXXII (Succession)?
Habitual Residence not Domicile?
Choice of Nationality (or HR?) at time of choice?
Unitarian not schismatic and no Renvoi?
Last HR is forum?
Enforceable Succession Agreements

16. Brussels IV use choice of law provisions and succession agreements
nationality and common law domicile still connecting factors for other purposes
personal status
marriage
parent child
tax
double tax treaties

19. CROSS BORDER SUCCESSION,
Richard Frimston
CROSS BORDER SUCCESSION,
WILLS AND TAX IN EUROPE
BRUSSELS IV
& OTHER RECENT DEVELOPMENTS
February 2011