Q&As
Can a Will made in France by British Citizens, who are domiciled there, be probated in the UK?
This response deals with a Will executed by British citizens who are domiciled in France. ‘Domicile’ means the executors have a permanent home in France and that country has become their Domicile of choice. They would thereby be subject to the laws and taxes of that country including the adjudication of claims, the Probate of Wills and the Administration of estates.
An individual can only have one domicile under English Common law at any one time but may have a ‘deemed’ domicile specifically for inheritance tax purposes. See Practice Notes: Domicile and Deemed domicile for tax from 6 April 2017.
Validity of foreign Will
It will first have to be shown that the French Will is valid. This would be in the following two ways:
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it is treated as valid under section 1 of the Wills Act 1963. This provides that a Will shall be treated as properly executed
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