International succession: what happens when there are assets in more than one country?

When assets exist in more than one country, it is common for more than one probate proceeding to be necessary — one in each jurisdiction where relevant assets are located — and the law governing the succession of each asset may vary according to connecting factors such as the deceased's domicile, nationality, and the location of the asset.

Each country has its own rules on jurisdiction to process probate proceedings relating to assets located within its territory, especially real estate. In practice, this means a family with assets in Brazil, Portugal and Paraguay may need to conduct separate proceedings in each of these countries, even though they relate to the same deceased person.

Different legal systems adopt different criteria for determining the law applicable to succession — some prioritize the deceased's domicile at the time of death, others nationality, and some distinguish between movable and immovable property, applying a different law to each category. It is not possible to generalize which criterion prevails without examining the specific jurisdictions involved.

Even when the law applicable to the succession as a whole points to a single country, jurisdiction to formally process the transfer of real estate located in another country normally remains with that country's local authorities, for reasons of land-registry security and local public order.

A will valid under one country's law does not always produce automatic effects in another. A recognition, ratification or registration procedure before the authorities of the other country is often necessary before the will can govern the distribution of assets located there.

Beyond determining applicable law and jurisdiction, each country has its own rules on the taxation of inheritances and gifts, which may apply to the same asset from more than one perspective. As a general rule, this topic is subject to frequent changes and must be confirmed, as of the date of the decision, with the competent tax authorities of each country involved.

• Initiating probate only in the deceased's country of domicile, ignoring assets located in other countries.
• Assuming that a single will automatically resolves the distribution of assets in all countries involved.
• Failing to consider the local tax impact of each country on the transfer of assets located there.
• Leaving heirs without local legal representation in countries where assets are located, which tends to significantly delay the process.
• Postponing international succession planning until death has already occurred, when options are far more limited.

Holding assets in more than one country usually means having more than one succession proceeding to conduct — not just a larger single probate.

1. 01Compile a detailed survey of all the holder's assets and in which country each is located or registered.
2. 02Check, for each country, the local criteria for jurisdiction and applicable succession law.
3. 03Assess whether a single will is sufficient or whether jurisdiction-specific wills reduce recognition risks.
4. 04Map, country by country, the tax treatment applicable to the transfer of inheritances.
5. 05Identify local legal representation in each country where relevant assets exist.
6. 06Periodically review the succession plan as the family's assets and residence change over time.

These topics are explored in more depth on the country pages (/paises/brasil, /paises/portugal, /paises/paraguai) and at /inteligencia-comparada, which allows succession regimes to be compared across jurisdictions. For families with assets spread across countries, the International Legal Diagnosis at /diagnostico is the starting point for organizing this analysis in a personalized way.

International succession is, in practice, a set of coordinated proceedings across different jurisdictions, not a single expanded probate. Planning in advance, taking into account every country where assets are located, is what reduces the risk of disputes, delays and unanticipated taxation.