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Map your corridor.
Compare destinations.

Inheritance tax exposure is determined by three independent triggers — where the deceased was domiciled, where assets are held, and where heirs live. These two free tools show you how those triggers interact for your specific countries.

Corridor Lookup → Retirement Compare →
Corridor Lookup

Map your three-trigger exposure

Select deceased domicile, asset location and heir residence. See which tax regimes apply, where bilateral treaties exist, and where the gaps are — for your specific country combination.

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Retirement Compare

Compare up to 4 destinations side by side

Choose your origin country and up to four retirement destinations. Compare inheritance tax profiles, forced heirship rules, treaty coverage and planning flags before committing to a move.

Open Retirement Compare →
When you need the full written analysis Both tools surface the questions. A Guided Report answers them — mapping your specific residency history, asset structure, and family situation into a structured written briefing. From £29.
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Why corridors — not countries

Most inheritance tax resources answer a single-country question. HeirPath answers a different one: what happens when two countries are involved simultaneously? That is where real exposure lives — and where most families are unadvised.

Trigger 1 — Deceased domicile
Worldwide scope — the right to tax everything
The UK, US, France, Germany, Japan and the Netherlands all tax the entire worldwide estate of anyone domiciled or long-term resident there — regardless of where the assets are held. From April 2025, the UK applies this to anyone with 10+ qualifying tax years, with a departure tail of 3–10 years after leaving.
Trigger 2 — Asset situs
Situs-state tax — every country taxes its own territory
Every country taxes assets within its borders regardless of who owns them. A Spanish apartment always attracts Spanish ISD. A Philippine property always attracts Philippine estate tax at 6%. A French bank account always falls within French succession tax scope.
Trigger 3 — Heir residence (the most missed)
Heir-side charge — France, Germany, Netherlands, Belgium, Japan
These countries tax their resident heirs on worldwide assets received — regardless of where the deceased lived or where the assets are held. A French-resident child inheriting from an Australian parent with no French assets still faces French succession tax on the entire inheritance.

The corridor concept: a corridor is a country pair analysed for how all three triggers interact. The question is never “what does Country X do?” — it is “what do Country X and Country Y do to the same estate, simultaneously, and where does the overlap land?”

Need a full scenario analysis rather than a tool?