Current issues

A European regulation (No 650/2012) was adopted on 4 July 2012 to govern the estates of people who have died since 17 August 2015. The Regulation mainly provides that jurisdiction to administer estates on or after that date lies with the authorities of the country where the deceased had his/her last legal (as opposed to tax) residence. It also provides that only one law may govern the estate, whether the assets are in a single country or more than one. However, you may sign a statement to take effect at your death in which you choose the law that will apply to your estate, such as the law of the country of which you are a national (or one of the countries, if you have several nationalities) at the time of death.

This Regulation applies in France but has never applied in the United Kingdom, which did not wish to adopt it and took advantage of the so-called “opt-out” clause. Denmark and the Republic of Ireland also opted out.

Brexit therefore does not fundamentally change the treatment of Franco-British estates from an estate law point of view. In the case of cross-border estates, the usual rules of private international law, including conflict of laws and jurisdictional rules, therefore apply.