For wealthy Indians buying property in London, holding American brokerage accounts or investing abroad, succession planning is not as simple as drafting a Will. Legal experts say many families wrongly assume that an Indian Will guarantees smooth transfer of overseas assets. In reality, heirs often face frozen accounts, lengthy probate battles, foreign taxes, and conflicting succession laws.
The issue is relevant as Indian high-net-worth individuals (HNW) expand their assets through overseas property, stocks, trusts, retirement accounts and bank deposits. Lawyers say an Indian Will records the wishes of the deceased, but implementing them abroad is challenging.
Indian Will may not be enough
An Indian Will can legally express how overseas assets should be distributed. However, foreign courts, banks, registries, and tax authorities may still require separate local procedures before assets can be transferred.
Nishant Nigam, managing partner at law firm 3Sixty Law Group, said the Will may reflect the testator’s intention but practical implementation in another country can become “a different and difficult story” because each jurisdiction has its own probate process, succession rules, and tax framework.
Legal experts say problems usually arise in four key areas:
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Recognition of the Will by foreign authorities -
Probate and court procedures -
Tax exposure in foreign jurisdictions -
Local inheritance and property laws
Alay Razvi, managing partner at Accord Juris, said the friction is “rarely in Indian law” and is more often linked to foreign probate systems, estate taxes, and land registry rules.
For instance, immovable property is governed by the law of the country where it is situated. A London apartment will be governed by English law, while a New York property will fall under US state law regardless of what an Indian Will states.
Experts say that many Indian families underestimate foreign inheritance taxes. The UK imposes inheritance tax on qualifying estates, while the US levies estate tax on certain US-situs assets held by non-residents.
Sudhir Raja Ravindran, attorney-at-law and solicitor (England and Wales) at Altacit Global, said a Will itself does not solve foreign tax liabilities, forced heirship rules, or local compliance requirements.
Separate Wills
Lawyers increasingly recommend separate jurisdiction-specific Wills for families with sizable overseas assets.
A foreign Will can help simplify local probate, reduce administrative delays, and allow parallel execution processes across countries.
Razvi said relying on a single Indian Will may force heirs to first obtain probate in India and then seek recognition abroad, significantly slowing asset transfer. He added that properly ringfenced Wills in separate jurisdictions can sometimes save heirs more than a year in estate administration timelines.
Experts also warn of drafting mistakes when multiple Wills are used carelessly. A later foreign Will containing a broad revocation clause could unintentionally cancel an earlier Indian Will.
Nigam said jurisdiction-specific Wills are increasingly becoming a “practical necessity” for families with material overseas assets because foreign institutions may not easily recognise Indian legal documentation.
Shweta Tungare, co-founder at LawTarazoo, pointed out that even within the US, succession requirements differ from state to state. She said separate Wills drafted according to local laws can reduce future probate complications and improve tax efficiency.
UAE assets create another layer of complexity
The issue becomes even more sensitive for Indians living in the UAE, where inheritance rules differ sharply for Muslims and non-Muslims.
Shaishavi Kadakia, partner at Cyril Amarchand Mangaldas, said Indian expats should not assume that an India-registered Will automatically protects UAE assets.
According to her, non-Muslim Indians often register separate Wills through the DIFC Wills Service in Dubai or Abu Dhabi Judicial Department (ADJD) systems to avoid complications under local succession rules.
She noted that estates in the UAE and India may need separate administration processes running simultaneously.
Kadakia added that where no valid local Will exists, heirs in India may need to obtain succession certificates, submit attested documents, and approach UAE courts before banks or property authorities release assets.
Trusts and family structures gaining popularity
Beyond multiple Wills, wealthy Indian families are increasingly exploring trusts, foundations, holding companies, and phased wealth transfers.
Nigam said foundations in the UAE and trusts in the US are becoming common tools among HNW families seeking smoother inter-generational wealth transfer.
Ravindran said trusts are increasingly being used for consolidation of assets, dynastic planning, and tax efficiency in cross-border situations.
Experts caution, however, that these structures can create fresh compliance burdens involving tax reporting, beneficial ownership disclosures, FEMA rules, and foreign exchange regulations.
Razvi said families often create offshore structures purely to avoid probate without fully understanding tax residency rules, succession control issues, or exit consequences
What families should check before signing a Will
Lawyers say a cross-border Will should not be treated as a one-time document. It must be periodically reviewed whenever there is a major life change, overseas acquisition, relocation, marriage, divorce, or tax residency shift.
Experts recommend checking whether the Will:
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Clearly identifies which country’s assets it covers -
Properly revokes only intended earlier Wills -
Names executors for each jurisdiction -
Clearly identifies beneficiaries and asset details -
Includes residuary clauses for unlisted assets -
Aligns nominations with succession intentions -
Accounts for minors, dependants, and tax liabilities -
Meets local witnessing and execution requirements
Nigam also stressed that the testator should explicitly state that the Will was made voluntarily and without coercion, while ensuring asset descriptions are granular enough to avoid confusion during transfer.
As Indian wealth increasingly becomes global, estate planning is also turning international. Experts say families that fail to update succession structures for overseas assets may leave heirs dealing with years of legal, tax, and procedural hurdles across multiple countries.