◈ HeirPath · Knowledge Hub

Cross-border inheritance:
what the diaspora data reveals

304 million people live outside their country of birth. Most have no coordinated cross-border estate plan. Every major corridor, regime type, and planning gap - documented.

11
Topic sections
51
In-depth articles
15+
Corridors covered
Free
No account required
Legal mechanisms
How the law operates across borders — departure tails, heir-side triggers, Islamic succession, forced heirship
02.2
🇫🇷🇦🇺
The heir-side trap: how living in France can tax an inheritance from Australia
Art.750 ter §2 is the most missed trigger in cross-border estate planning. It fires from the heir's side…
High exposure
02.3
🇩🇪🇳🇱🇬🇧
Departure tails: how Germany, Netherlands and the UK continue to tax you after you leave
Moving to Dubai or Singapore does not immediately end your home-country inheritance tax exposure. These shadows run for…
High exposure
02.4
🇺🇸
US citizenship: the permanent worldwide estate tax connector
The US is the only major country that uses citizenship — not domicile, not residence — as the…
High exposure
05.1
🇫🇷🇪🇸🇮🇹🇵🇹🇩🇪
Forced heirship: how civil law countries legally override your will
In France, Spain, Italy, Portugal, Germany, and across civil law jurisdictions worldwide, the law reserves a mandatory portion…
High exposure
09.1
🇫🇷🇲🇦🇩🇿
France’s art.913: the inheritance rule that created conflict with Islamic succession
The 2021 amendment allowing children to claim French reserved shares from French assets -- even where foreign law…
High exposure
12.5
ES
🇫🇷🇩🇪🇪🇸🇧🇪🇳🇱
La trampa del heredero residente: residir en Francia, Alemania o Países Bajos puede gravar su herencia del extranjero
Cinco países gravan a sus residentes sobre la totalidad de los bienes heredados en el mundo, con independencia…
High exposure
13.1
FR
🇫🇷🇵🇹🇪🇸🇦🇪🇬🇧
Partir ne suffit pas : l’assujettissement résiduel aux droits de succession après avoir quitté le Royaume-Uni, l’Allemagne ou les Pays-Bas
Déménager au Portugal, en Espagne ou à Dubaï ne met pas fin à votre exposition aux droits de…
High exposure
13.2
FR
🇫🇷🇦🇺🇧🇪🇳🇱
Art.750 ter §2 : comment résider en France peut taxer une succession étrangère
L’art.750 ter §2 est la règle la plus souvent ignorée en organisation des successions internationales. Elle se déclenche…
High exposure
13.3
FR
🇫🇷🇲🇦🇩🇿
Art.913 Code civil : la règle sur la réserve héréditaire française en conflit avec la succession islamique
L’amendement de novembre 2021 à l’art.913 permet aux enfants résidant en France de réclamer leur réserve héréditaire française…
High exposure
14.1
🇨🇦🇬🇧🇦🇺🇺🇸
Does Canada have inheritance tax? What actually happens when you die in Canada
The short answer is no — Canada has no inheritance tax and no estate tax. But death triggers…
High exposure
Europe
UK, France, Germany, Spain, Portugal, Italy, Netherlands, Belgium
06.2
🇩🇪🇪🇸
German retirees in Spain: the 10-year shadow and the Costa del Sol
Spain is the largest German retirement destination in the EU. German nationals who moved 3-8 years ago are…
High exposure
11.1
🇬🇧🇫🇷🇩🇪🇪🇸🇵🇹🇮🇹🇳🇱🇧🇪
European inheritance tax for expats: common questions answered
Spain, France, Germany, Portugal, Italy — the rules that catch European expats by surprise, answered directly.
High exposure
12.2
ES
🇪🇸🇲🇽🇦🇷🇨🇴🇨🇱🇧🇷
Vivir en España con bienes en Latinoamérica: sucesiones, ISD y doble proceso sin convenio
Los latinoamericanos residentes en España con bienes en su país de origen quedan sujetos al impuesto de sucesiones…
High exposure
12.4
ES
🇪🇸🇬🇧🇩🇪🇫🇷
Impuesto de sucesiones en España para extranjeros y no residentes: ISD, legítima y variación regional
El Impuesto sobre Sucesiones y Donaciones (ISD) en España es uno de los más complejos de Europa: las…
High exposure
13.5
FR
🇵🇹🇫🇷
Familles portugaises en France : droits de succession mondiaux, double réserve héréditaire et absence de convention
La diaspora portugaise en France est la plus importante diaspora intra-UE bilatérale. La plupart des familles font face…
High exposure
14.5
🇬🇧🇨🇦
UK and Canada inheritance: the UK IHT departure tail, Canadian deemed disposition and what the 1978 treaty actually does
The UK taxes your worldwide estate for up to 10 years after you leave. Canada taxes your capital…
High exposure
Asia-Pacific
Australia, Japan, Philippines, Indonesia, Thailand, China, Singapore
🇵🇭🇦🇺
Filipino-Australians: three simultaneous taxes and one land ownership ban
At the moment of death, Filipino-Australian families face three simultaneous tax events, a constitutional land ownership prohibition, and…
High exposure
🇯🇵🇬🇧🇦🇺🇺🇸
Japan inheritance tax: 55% rates, the 10-year nationality rule, and worldwide heir-side scope
Japan has the world's highest marginal inheritance tax rate at 55%. A 10-year post-emigration nationality rule and independent…
High exposure
🇨🇳🇦🇺
Chinese-Australian inheritance: the four-problem collision almost no estate plan addresses
Australian CGT crystallises on the date of death for Chinese-resident beneficiaries. The Chinese notarial probate certificate takes 6–18…
High exposure
03.2
🇦🇺🇬🇧
Australian CGT: why it crystallises the moment you die — not when your heirs sell
The rule that catches almost every Australian with cross-border family: CGT assessed at market value on date of…
High exposure
11.3
🇦🇺🇯🇵🇵🇭🇮🇩🇹🇭🇨🇳🇸🇬
Inheritance tax in Australia, Japan, Philippines, Indonesia and Asia-Pacific: questions answered
Australia, Japan, Philippines, Indonesia, Thailand, China — the most varied inheritance landscape in the world, explained.
High exposure
14.2
🇮🇳🇨🇦
India and Canada inheritance: Canadian deemed disposition meets the Indian Succession Certificate
Canada taxes the gains on your assets the day you die. India requires a court certificate before any…
High exposure
14.3
🇨🇳🇨🇦
China and Canada inheritance: three timelines that collide and almost no estate plan addresses
Canadian deemed disposition tax is due within months of death. Chinese notarial probate takes 6–18 months and freezes…
High exposure
14.4
🇵🇭🇨🇦
Philippines and Canada inheritance: deemed disposition, estate tax and the RA 9225 land question
Filipino-Canadians face three simultaneous tax events at death — Canadian deemed disposition, Philippine estate tax at 6%, and…
High exposure

Ready for a full corridor analysis?

The HeirPath AI Simulator maps your specific scenario - deceased domicile, asset locations, heir residence - across 54 countries.

Run Simulator →