Date: SEP 2026
Wealth is increasingly global, with families often holding assets across multiple jurisdictions. A family may own a home and investments in India, property in the UK, a brokerage account in the US and bank accounts in Singapore. What may appear to be a well-diversified estate can, however, create a complex web of legal and procedural requirements, as each asset remains subject to the laws and processes of the jurisdiction in which it is held. A common assumption is that a single Will covering worldwide assets is sufficient. While this may be the case in some circumstances, it cannot be taken for granted. The central question in cross border estate planning is therefore not simply whether a Will has been validly executed, but whether it will be recognised, given effect to and capable of being administered in each jurisdiction where assets are situated.
There is no universal requirement to have a separate Will for every country in which assets are held. A carefully drafted Will may, in appropriate circumstances, cover assets across multiple jurisdictions. However, succession laws, the process for proving a Will and the requirements for transferring assets can differ significantly across countries. This is particularly relevant for immovable property, where the law of the jurisdiction in which the property is situated will generally be of primary importance. In such circumstances, some families may be better served by having separate but carefully coordinated Wills.
The 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions seeks to provide greater certainty regarding the formal validity of Wills where multiple jurisdictions are involved. It sets out connecting factors under which a Will may be considered formally valid, including the place where it was made, the testator’s nationality, domicile or habitual residence and, in certain circumstances, the location of immovable property. However, the Convention does not establish a universal law of succession, nor does it mean that a Will will automatically take effect in every jurisdiction. Importantly, India is not a party to the 1961 Hague Wills Convention. India is, however, a party to the Hague Apostille Convention, which concerns the authentication of public documents for international use. An Apostille authenticates the public character of a document and should not be confused with recognition of the substantive provisions of a Will.
An Indian Will can include foreign assets, just as a foreign Will may cover assets situated in India. However, including an asset in a Will does not, by itself, ensure that the relevant jurisdiction will recognise or administer that asset without additional procedures. For overseas assets, the local jurisdiction may require probate or an equivalent proceeding, recognition of the foreign Will, compliance with local succession laws or satisfaction of local tax and administrative requirements. The same principle applies to foreign Wills covering Indian assets, where Indian law and procedure must still be considered, particularly in relation to immovable property situated in India.
A Will executed outside India may be recognised and relied upon in India, but recognition of the Will and administration of the assets are separate questions. Where a Will has already been proved abroad, Section 228 of the Indian Succession Act, 1925 provides a mechanism for the administration of an authenticated copy of a Will proved and deposited in a court of competent jurisdiction outside the relevant State. Where the applicable requirements are satisfied, an Indian court may grant letters of administration with the authenticated copy of the Will annexed. The distinction is important because a foreign grant and an Indian grant are not necessarily interchangeable.
Obtaining probate or another form of testamentary authority overseas does not, by itself, eliminate the need to comply with applicable Indian requirements for administering assets situated in India. Depending on the circumstances, authentication, legalisation or apostille requirements may also arise in relation to the foreign Will, probate order and supporting documents. Where a Will was executed abroad but has not been proved abroad, an Indian court may need to consider matters including its formal validity, testamentary capacity, applicable law, due proof and authentication of the documents. Sections 213 and 228 of the Indian Succession Act may also be relevant, depending on the circumstances.
The converse is equally important. An Indian Will may include foreign assets, but their administration remains subject to the laws and procedures of the jurisdiction in which those assets are situated. Depending on the country and the nature of the asset, this may involve probate or equivalent proceedings, recognition of the foreign Will, local succession laws and tax requirements. Cross border estate planning must therefore account for the requirements of each jurisdiction rather than assuming that a Will executed in one country will be sufficient elsewhere.
Historically, Section 213 of the Indian Succession Act, 1925 required probate to be obtained from a competent Indian court before certain rights as executor or legatee could be established in an Indian court. The provision was omitted by the Repealing and Amending Act, 2025, removing the requirement for mandatory probate in such cases going forward. The repeal is prospective, and therefore does not affect rights already established or proceedings already concluded before the change. Probate may nevertheless remain advisable or necessary in particular circumstances, including for recognition of a foreign Will in India, establishing or clearing title to immovable property, or resolving disputes among beneficiaries. Cross border estate plans should therefore be reviewed in light of the current Indian position as well as the specific probate, recognition and administration requirements of each foreign jurisdiction in which assets are held.
Multiple Wills are not necessarily a problem. Conflicting Wills are. Consider a family with an Indian Will covering worldwide assets and a subsequent UK Will containing a broad clause revoking all previous Wills. The UK Will could inadvertently revoke the Indian Will. Where multiple Wills are appropriate, they should therefore be drafted as components of a single, integrated estate plan. Each Will should clearly define the assets and jurisdiction it covers, its interaction with the family’s other Wills and whether its execution or revocation provisions could affect another document. Multiple Wills should never operate as independent instruments. They should function together as parts of one coherent succession plan.
Cross border estate planning is not about accumulating legal documents. It is about creating a coordinated succession plan that works across jurisdictions. For families with international assets, this requires bringing together wealth, ownership, jurisdiction, succession, taxation and administration within a single coherent framework. The true measure of an estate plan is not simply whether it is valid when signed, but whether it can, when the time comes, be implemented with clarity, certainty and minimal unnecessary friction. As families relocate, assets change hands and new jurisdictions are added, the estate plan must evolve with them. One Will may be enough, but cross border wealth should never be planned on that assumption.
DISCLAIMER: This report/presentation is intended for the personal and private use of the recipient and is for private circulation only. It is not to be published, reproduced, distributed, or disclosed, whether wholly or in part, to any other person or entity without prior written consent. The report/presentation has been prepared by Privus Advisors (Firm) based on the information available in public domain & other external sources which are beyond Privus’ control and may also include the Firm’s personal views. Though the recipient recognizes such information to be generally reliable, the recipient acknowledges that inaccuracies may occur & that the Firm does not warrant the accuracy or suitability of the information. Neither does the information nor any opinion expressed constitute a legal opinion or an offer, or an invitation to make an offer, to buy or sell any financial or other products / services or securities or any kind of derivatives related to such securities. Any information contained herein relating to taxation is based on the information available in the public domain that may be subject to change. Investors/Clients should refer to relevant foreign exchange regulations / taxation / financial advice as applicable in India and/or abroad about the appropriateness and relevance / impact of the views or suggestions expressed herein, related to any Investment/Estate Planning / Succession Planning. All investments are subject to market risks, read all related documents carefully before investing. The Firm is registered with SEBI as a non-individual RIA bearing Reg. No. INA000019752 & BSEASL membership No. 2230. Registration granted by SEBI, membership of BASL and certification of National Institute of Securities Markets (NISM) in no way guarantees performance of the intermediary or provide any assurance of returns to investors.