Inheritance

Inheritance abroad: which law applies and how not to miss the deadline

What an heir should do if their parents owned a flat in Limassol or an account in London: which law governs, where to file documents and which deadlines not to miss.

Analysis

Why a Russian certificate of inheritance does not work everywhere

The certificate works in its own country. A Russian notary completes an inheritance under Russian rules. Rosreestr and a Russian bank will accept it without question. A bank in Cyprus or the Dubai land department will answer that they need a local document.

The conflict-of-laws rule decides which law applies. In Russia that is Article 1224 of the Russian Civil Code. The general rule is simple: an estate is divided under the law of the country where the person last lived. Real estate is the exception. A flat or house is inherited under the law of the country where it stands.

One inheritance easily becomes three cases. Suppose a father lived in Moscow, owned a flat in Limassol and held an account with a British bank. There will be a Russian probate file, a Cypriot procedure for the flat and an English one for the account. Their deadlines and document requirements differ, and nobody coordinates them with one another.

Analysis

What determines the applicable law

Where the property is located. For real estate, almost without exception: a Moscow flat is inherited under Russian law, a villa in Cyprus under Cypriot law. The nationality of the deceased and of the heirs changes nothing here.

Where the person lived in recent years. Money, shares and a car are inherited in many countries under the law of the last place of residence. If the deceased lived in Spain for ten years, a Spanish notary will work under Spanish rules, even though the deceased held a Russian passport.

What the will says. In the European Union, Regulation No. 650/2012 applies: in a will a person can choose the law of their country of nationality. A Russian living in Germany may specify Russian law. Our Civil Code makes no provision for such a choice, so a will covering two states is best drafted with both systems in mind.

International treaties. They take precedence over the Civil Code. With CIS countries, the Minsk and Chisinau Conventions apply: movable property is inherited under the law of the last place of residence, and real estate under the law of the country where it is located. The legal assistance treaties with Latvia, Lithuania and Estonia ceased to apply in 2024-2025, and the general rules now apply there.

Heirs cannot choose a convenient law. It is determined by the court or notary handling the case, applying the rules of their own country.

Practice

How inheritance works in different countries

The scheme we are used to does not work everywhere. Deadlines are most often missed because an heir expects Russian logic from a foreign system.

I

The Russian model

The estate belongs to the heirs from the moment of death, and the notary merely confirms their rights. The certificate is needed to dispose of the property, not to become its owner.

II

The continental model

Germany, France and Spain also recognise a direct transfer of rights. But their deadlines, compulsory shares and requirements for foreign documents are their own. Under French law, for example, children cannot be deprived of their compulsory share by a will: in total it ranges from one half to three quarters of the estate, depending on the number of children.

III

The probate model

In the United Kingdom, the United States and Cyprus, the property first goes to an executor. They collect the assets, pay debts and taxes and only then distribute what remains. While the procedure is under way, the heir cannot dispose of the property. The exceptions are joint accounts and property that passes at once to the other owner.

IV

Mixed systems

In the UAE, since February 2023 the estates of non-Muslim foreigners have by default been divided under a secular law: without a will, half passes to the spouse and half to the children in equal shares. It is still better to register a will covering property in the Emirates with a local court.

Analysis

The deadlines most often missed

Six months in Russia. That is how long an heir has to apply to a notary (Article 1154 of the Russian Civil Code). The period runs from the date of death and does not wait for proceedings in another country to finish. An application in Moscow can be filed straight away, even if nothing is yet clear about the foreign property.

Deadlines abroad are different. In some places less time is given to accept an inheritance, in others there is no such limit at all. But almost everywhere there is a period in which creditors submit their claims, and until it ends the property will not be distributed.

Disclaiming an inheritance. If the deceased’s debts exceed the assets, in Russia an inheritance can be disclaimed only within the same six months. In another country the period for disclaimer is its own, and just as easy to miss.

Challenging a will. In Russia there is usually one year from the day the heir learned that their rights had been infringed. In some countries the period is shorter, and the clock starts from the reading of the will.

International

What else to consider for foreign assets

Accounts are frozen until the end of the procedure. A bank in London or Nicosia will, as a rule, not release money to an heir until the executor has been granted authority by a court. If that account was meant to pay taxes or maintain property, the money will have to be found elsewhere.

Tax is paid in the country of the asset. In Russia, inheritance is not taxed. In the United Kingdom the rate is 40% on the amount above £325,000. In the United States, a foreigner with American assets has a tax-free allowance of only $60,000. Cyprus has had no inheritance tax since 2000. And capital gains tax may arise on the sale of inherited property.

Money coming into Russia goes through currency control. The bank will ask where the funds come from. There is only one answer: a foreign certificate or court decision with a translation. Without them, the transfer will hang in review.

Documents must be legalised. For countries party to the Hague Convention an apostille is enough; for the others, consular legalisation is needed. A notarised Russian translation is also required. Without this, a Russian notary or Rosreestr will not accept the document.

Practice

International inheritance in numbers

Benchmarks that help you understand the scale of the procedure in advance.

6 months to accept an inheritance in Russia Applies regardless of what is happening in the parallel procedure abroad.
2 systems involved in a case with foreign property The Russian procedure and the procedure where the asset is located, at a minimum.
3 years limitation period for challenging transactions in estate property The general period under Russian law; in foreign jurisdictions the periods may differ.
16 jurisdictions across our clients’ structures International structures and assets of clients for whom inheritance abroad is only one part of a broader picture.
27 years in the legal services market Founded in 1999, with long experience of supporting international inheritance cases.
3 main models of inheritance in world practice Continental, probate and mixed systems, in addition to the Russian model itself.
Practice

Common mistakes when settling an inheritance abroad

Hoping a Russian certificate will be accepted abroad. Most often it will not. An apostille and a translation will be needed, and often a separate local procedure lasting several months.

Waiting for the foreign case to end and missing the Russian deadline. The six months are not extended because of probate. The period would then have to be restored through the courts, which does not always succeed.

Running the foreign case yourself. Probate has its own forms, deadlines and procedure. Correcting a mistake in an application to an English or Cypriot court takes longer and costs more than filing it correctly the first time with a local lawyer.

Forgetting the tax in the country of the asset. It can take a substantial part of the estate. In England, for example, the tax is paid before the executor even gains access to the property.

FAQ

Frequently asked questions

Must you accept an inheritance separately in each country?+

If there is real estate in several countries, yes: each property needs a procedure where it is located. Accounts and movable property can sometimes be settled in a single country, at the place of last residence.

What happens if the Russian six-month deadline is missed?+

The period can be restored through the courts if there was a valid reason for missing it. The application to court must be made within six months of the reason ceasing (Article 1155 of the Russian Civil Code). It is safer to apply to a notary straight away, without waiting for the foreign procedure.

Need help settling an inheritance abroad?+

Leave a request and a partner from our international practice will assess the assets and advise where to start.