Inheritance cases with a foreign connection occur frequently in practice, e.g. if the deceased lives in a country other than his home country and owns assets in several countries. In order to recognise the possibilities for estate planning and possible - already existing or impending - difficulties, in particular, the questions of the jurisdiction, the applicable law, and the recognition of inheritance certificates must be examined from the perspective of each affected country and existing international treaties.

Difficulties and ambiguities can already arise in questions of inheritance jurisdiction, such as when the authorities of several countries claim jurisdiction. Conflicts of jurisdiction can arise, for example, if both the authorities of the country of which the deceased was a national and the authorities of the country in which the deceased last lived consider themselves competent to deal with the matter of the estate. Conversely, due to the conceptual differences between the legal systems, it is also conceivable that the states concerned reject jurisdiction in whole or in part.

Settlement of the estate is also regularly complicated where different laws are applicable, such as the law of the deceased's nationality and the laws of countries where the deceased's assets are located. On the one hand, this can lead to the same person having to settle the estate in different capacities and according to several legal systems, which can be structured very differently. On the other hand, it may also open up opportunities under inheritance law when developing an estate and succession plan. This may be the case, for example, if the testator has drawn up a will in his country of residence with a choice of law in favour of his home country, which is based on a different and more advantageous legal system.

The lack of recognition of certificates under inheritance law abroad can lead to further difficulties when it comes to legitimising oneself, for example, in order to come into possession of the estate as heir, executor, or personal representative and to be able to act on behalf of the estate.

Due to the complexity of cross-border inheritance and family matters, it is first important to thoroughly analyse the family circumstances and wealth situation and the legal systems involved. On this basis, a sustainable estate plan can be elaborated and developed, which on the one hand, takes into account the mutual and diverging interests of the deceased and his family and, on the other hand, ensures the smoothest possible administration of the estate.

In this context, the future family governance must be defined, the legal structuring options discussed and existing as well as foreseeable problems solved or mitigated. Since family circumstances may change before the inheritance occurs, the roadmap also takes into account possible future adjustment options. Where necessary, discussions and negotiations are to be held with family members as well as with third parties and, as required, local and international experts are brought in to clarify legal and other aspects.