Foreign succession law and taxation

Produced by Tolley in association with

Trusts and Inheritance Tax

Guidance

A range of taxation regimes

Different states may use common law domicile, deemed domicile, applicable law, civil law domicile, tax residence, habitual residence, nationality or situs of either the donor (or the deceased) or the donee (or heir or beneficiary). This means that some assets are not taxed at all, while some assets are taxed twice or multiple times.

Although domicile is removed as the connecting factor for IHT from 6 April 2025 it remains as a common law concept and its relevance for determining issues concerning Wills, succession law and situs of assets remains unchanged. See the Domicile for UK inheritance tax guidance note in general and for details of changes to the domicile rules for UK IHT after 5 April 2025.

For example:

•
the UK taxes the worldwide assets of someone dying domiciled or deemed domiciled in the UK (for deaths before 6 April 2025) or those long-term UK resident (for deaths on or after 6 April 2025)
•
Ireland taxes Irish situs assets and the worldwide

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Richard Frimston

Head of Private Client at Russell-Cooke LLP

Richard is a Partner and Head of the Russell-Cooke LLP Private Client Group in London and advises clients in relation to their wills, probate and tax planning issues. Areas of expertise include cross-border estates and conflicts of laws.He was awarded the STEP 2014 Geoffrey Shindler Award and is currently Chair of the STEP EU Committee and co-Chair of the STEP Public Policy Committee. Richard is a member of various professional bodies including ELI. NOOC:. TIAETL and ACTAPS. He sits on the Law Society of England & Wales EU Committee.Co-author of Sweet & Maxwell's 'European Cross-Border Estate Planning' and the international sections of Heywood & Massey and Jordan's Court of Protection Practice and EU Affairs correspondent for Sweet & Maxwell's Private Client Business, Richard regularly gives lectures and publishes articles in Private Client Business, New Law Journal and various other legal journals. He is co-author of a work on the EU Succession Regulation to be published by Sellier and Dalloz in English, French and German during 2014 and is currently working on a STEP badged text to be published by Oxford University Press on the International Protection of Adults at the beginning of 2015.He is identified as a 'leading individual' and "superb" in Chambers Global. Chambers UK comments that "Richard Frimston focuses his practice on international private client concerns, including cross-border estate matters. He is very personable; clients like him and he treats matters with an excellent lightness of touch."Legal 500 (2014) refers to Richard as being 'a highly experienced and impressive adviser'. Who's Who Legal Private Client 2014 says that Richard 'is in a league of his own'.

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