International Wills and Estates Caveats and a Lawyer in Quebec

International families are increasingly common. A person may live in Quebec, own a condominium in Florida, maintain a bank account in France, have children living in another country and hold citizenship in more than one jurisdiction. When that person dies, what appears at first to be an ordinary estate can become an international succession involving several legal systems at once.

An international Will or estate raises questions that rarely arise in a purely local succession. Which country’s law applies? Is a foreign Will valid in Quebec? Can a Quebec Will transfer property located abroad? Who qualifies as an heir? Which court has jurisdiction? What happens to a house in another country? Can a foreign executor or liquidator act in Quebec?

There is no single answer applicable to every international estate. The result may depend on the deceased’s domicile, the location and nature of the property, the wording and form of the Will, family and matrimonial circumstances, and the laws of every country connected with the succession.

For this reason, international estate planning requires more than simply preparing a Will. It requires understanding how different legal systems may interact after death.

When Does an Estate Become an International Estate?

A succession may have an international dimension whenever the deceased, the heirs or the property have meaningful connections with more than one jurisdiction.

Common examples include a person who:

lived in Quebec but owned real estate abroad;
died outside Quebec while owning property in Quebec;
immigrated to Quebec after making a will in another country;
was a Canadian citizen but maintained a permanent home elsewhere;
had several citizenships or residences;
owned foreign investments, businesses or bank accounts;
had a spouse, children or other heirs living abroad;
signed wills in different countries; or
had a marriage contract, matrimonial regime or family property rights connected with another jurisdiction.

Even an estate that initially appears entirely Canadian can therefore involve international inheritance law.

The difficulty is that every country has its own rules governing wills, estates, spouses, heirs and property. Quebec also has its own private international law rules for determining which legal system should govern a matter connected with more than one jurisdiction.

Which Law Applies to an International Succession in Quebec?

One of the most important questions in an international estate is the applicable law.

It should not automatically be assumed that Quebec law governs the entire succession simply because the deceased was living in Quebec when they died. Likewise, a Canadian or Quebec will does not necessarily mean that Quebec law governs every asset mentioned in it.

A particularly important distinction may exist between movable and immovable property.

Real estate — such as a house, condominium, land or commercial building — can be subject to the succession law of the jurisdiction where that property is situated.

Movable property, which can include money, securities and many other assets, may be governed by a different connecting factor, often associated with the deceased’s domicile.

Consequently, the same estate can potentially be governed by more than one legal system.

For example, a person may be domiciled in Quebec at death while owning a vacation property in another country. Quebec rules may be relevant to one part of the succession, while the foreign country’s rules may govern important questions concerning the real estate located there.

This is one of the central caveats of international estate planning: one person, one will and one estate do not necessarily mean one applicable law.

Domicile Is Not Necessarily the Same as Residence or Citizenship

The concept of domicile can become crucial in an international succession.

Domicile should not automatically be confused with nationality, citizenship, immigration status or the place where a person happens to be living.

Someone may own homes in several countries, spend substantial time abroad or possess several citizenships while legally maintaining a domicile in only one jurisdiction for a particular purpose.

Determining domicile may require examining the person’s factual circumstances together with their intention to establish or maintain their principal home.

This can become contentious after death. Different heirs may have very different financial interests in arguing that the deceased was domiciled in Quebec rather than another country.

A seemingly simple factual question — “Where did the deceased live?” — can therefore become a major international inheritance issue.

Is a Foreign Will Valid in Quebec?

A will does not necessarily become invalid merely because it was made outside Quebec.

International and Quebec conflict-of-laws principles provide significant flexibility in determining whether the form of a foreign will can be recognized. Depending on the circumstances, relevant connections may include where the will was signed, the testator’s domicile, residence or nationality, and, for certain property, where that property is located.

However, recognizing the form of a foreign will is only the beginning.

Several separate questions may still have to be answered:

Is the document actually a testamentary instrument?
Was the testator legally capable of making a will?
Was the will made freely and without undue pressure?
Has the will subsequently been revoked or replaced?
Does another will exist in Quebec or elsewhere?
Which law governs the substance and effect of the testamentary dispositions?
Can the document be used directly in Quebec, or must it first undergo a judicial or notarial procedure?
Are certified copies, translations, foreign certificates or other evidence required?

A foreign will can therefore be valid while still requiring significant procedural work before assets located in Quebec can be administered.

Does a Foreign Will Have to Be Probated or Verified in Quebec?

The word probate is commonly used in other Canadian provinces and common-law jurisdictions. Quebec succession procedure is different.

Whether a will requires verification in Quebec depends on its nature and circumstances. Certain Quebec wills require verification after death, while a Quebec notarial will generally does not.

A will made outside Quebec creates a separate analysis. Its foreign origin does not by itself answer whether additional recognition, verification or court proceedings will be necessary before the will can be relied upon in Quebec.

The liquidator, executor, heir or beneficiary may also need to establish the authenticity and legal effect of foreign documents.

If the will is written in a language other than French or English, an appropriate translation may be necessary for Quebec proceedings.

The practical lesson is important: validity of a will and the ability to use that will immediately in Quebec are not necessarily the same question.

Can a Quebec Will Cover Property in Another Country?

Potentially, yes — but that does not guarantee that every foreign authority will give the will precisely the same effect that it receives in Quebec.

A Quebec resident may attempt to deal with worldwide assets in a single will. Whether that is the best solution depends on the jurisdictions and assets involved.

A foreign country may impose its own rules regarding:

real estate;
protected or mandatory heirs;
surviving spouses;
matrimonial property;
registration of ownership;
estate representatives;
local probate or succession proceedings;
taxation;
notarization, legalization or authentication of documents; and
recognition of foreign judgments and wills.

A clause that works perfectly for assets in Montreal may therefore create unexpected consequences for a property in Europe, the United States, Latin America, Asia or elsewhere.

International estate planning should consequently examine the will asset by asset and jurisdiction by jurisdiction.

One International Will or Several Wills?

People who own property in several countries sometimes consider having a separate will for each jurisdiction.

That approach can be useful in certain circumstances, particularly where local property can be administered more efficiently under a local testamentary instrument. But multiple wills also create substantial risks.

A later will may unintentionally revoke an earlier one. Definitions of “my estate” or “my property” may overlap. Different liquidators or executors may receive inconsistent powers. One document may distribute property that another document also purports to distribute.

The dates and revocation clauses of international wills are particularly important.

Where multiple wills are contemplated, they should be deliberately coordinated so that each document clearly identifies its intended scope and does not inadvertently destroy or contradict another testamentary plan.

More documents do not automatically mean better international estate planning.

Foreign Real Estate Is a Major Caveat

Real estate is often the most complicated asset in an international succession.

A person domiciled in Quebec may own a condominium in Florida, an apartment in Paris, a family property in Italy or land elsewhere in Canada. The legal consequences of death may be substantially different in each location.

The country or province where the property is situated may determine important questions concerning ownership, transmission, registration and inheritance.

Local proceedings may also be necessary even when a Quebec liquidator has already been appointed and the estate is being administered in Quebec.

This is why international estate planning should include an inventory of where each immovable property is physically located, rather than merely listing its financial value.

Marriage, Family Property and International Estates

A will cannot always be considered independently from the deceased’s family and matrimonial situation.

Before determining what actually forms part of an estate, it may first be necessary to establish the financial rights of a surviving spouse.

In Quebec, family property rules and a matrimonial or civil union regime may have to be dealt with before the remaining estate is distributed under a will.

An international marriage makes the analysis more complicated.

A couple may have married in one country, established their first home in another, moved to Quebec many years later and acquired property in several jurisdictions. They may also have signed a foreign marriage contract or prenuptial agreement.

The questions then extend beyond inheritance:

Which matrimonial regime applies?
Is a foreign marriage contract recognized?
Which assets belong to each spouse?
What rights must be settled before the succession is calculated?
Which rules apply to real estate situated abroad?

International succession law, matrimonial property law and private international law can therefore become inseparable.

Children, Spouses and Forced Heirship

Quebec generally gives a person considerable freedom to decide who will inherit through a will. Other countries may take a very different approach.

Many jurisdictions provide reserved shares, forced heirship or mandatory inheritance rights to children, spouses or other close relatives.

This can produce surprising results.

A will made in Quebec may attempt to leave an entire estate to one beneficiary, but mandatory inheritance rules in a foreign jurisdiction may affect property governed by that jurisdiction’s law.

The reverse situation can also arise: a foreign will drafted against a legal system with forced heirship may later have to be interpreted after the testator becomes domiciled in Quebec.

The existence of an international heir therefore does not itself determine the applicable law. What matters is the interaction among the deceased, the property, the will and the jurisdictions concerned.

Capacity, Vulnerability and Undue Influence Across Borders

International estates can create particular evidentiary problems where the testator was elderly, vulnerable or experiencing declining capacity.

The person may have lived in several countries during the final years of life. Medical records may be abroad. Important witnesses may speak different languages. Family members may disagree about where the person was living and who was caring for them.

Questions may arise about:

the testator’s capacity when the will was signed;
whether the testator understood the nature and consequences of the will;
dependency on a caregiver or beneficiary;
isolation from family members;
suspicious transfers of money or property;
unexplained changes to an earlier estate plan;
powers of attorney or protection mandates used before death; and
pressure, manipulation, fraud or undue influence.

A formally valid international will may still become the subject of a dispute concerning the circumstances in which it was made.

Protection Mandates and Powers of Attorney Do Not Replace a Will

International planning should distinguish documents that operate during a person’s lifetime from those governing the estate after death.

A Quebec protection mandate, foreign power of attorney or similar document may be extremely important during incapacity, but it does not simply replace a will.

Its authority may also encounter recognition problems abroad.

A person who owns assets in several countries should therefore consider not only what happens after death, but also who can legally manage those assets if incapacity occurs first.

This is especially important for elderly persons with property, banking relationships or family members in several jurisdictions.

The Liquidator of an International Estate

The person administering a Quebec succession is generally referred to as the liquidator. Other jurisdictions may use terms such as executor, personal representative or administrator.

An international estate can require the liquidator to:

locate wills in several jurisdictions;
identify heirs and beneficiaries abroad;
inventory assets in multiple countries;
obtain death and testamentary documents;
establish authority before foreign institutions;
deal with banks, registries and property authorities;
arrange translations and authenticated documents;
determine debts and claims;
coordinate foreign professionals;
address tax obligations; and
ultimately distribute assets across borders.

Appointment in Quebec does not necessarily give a liquidator automatic authority in every foreign jurisdiction. Separate recognition or local proceedings may be required.

International Estate Tax Issues

Taxation and inheritance law are related but distinct.

The fact that Quebec law governs a succession does not mean that only Quebec or Canadian tax consequences exist. Foreign tax obligations may arise because of the deceased’s residence, citizenship, domicile, ownership of property, investments or the residence of beneficiaries.

Some jurisdictions impose estate or inheritance taxes. Others tax particular transfers or gains. Tax treaties may affect the ultimate result.

International estate planning should therefore avoid assuming that the legal rules governing inheritance also determine the tax treatment.

Digital Assets and International Succession

Modern international estates can also contain assets that have no obvious physical location.

Cryptocurrency, online investment accounts, cloud storage, digital businesses, intellectual property, domain names and other digital assets may raise difficult questions concerning ownership, access and jurisdiction.

The location of the owner, the service provider, the server and the beneficiary may all be different.

An international estate inventory should therefore include both traditional assets and significant digital property.

Common International Will and Estate Mistakes

Some of the most frequent problems arise not because there is no will, but because an existing estate plan was never reconsidered after an international move or acquisition.

Typical warning signs include:

relying on a will prepared before immigrating to Quebec;
assuming Canadian citizenship automatically makes Canadian law applicable to the entire estate;
purchasing foreign real estate without reviewing the will;
signing a second will without coordinating it with the first;
overlooking a foreign marriage contract;
confusing domicile with residence;
assuming a Quebec liquidator automatically has authority abroad;
failing to identify foreign tax exposure;
ignoring mandatory inheritance rights in another jurisdiction;
keeping the original foreign will in an inaccessible location;
failing to plan for translations and authentication of documents; and
forgetting to update protection mandates and incapacity planning after moving countries.

International estate problems are often created years before death by documents that were perfectly sensible when originally signed but no longer correspond to the person’s life.

What Should Be Reviewed in an International Estate Plan?

A useful international estate review begins by creating a map of the person rather than simply reviewing the wording of a will.

That map should identify:

Personal connections: citizenships, domicile, residences and immigration history.

Family connections: spouse or partner, children, dependants, previous marriages and family members living abroad.

Property: real estate, bank accounts, investments, corporations, pensions, insurance, trusts and significant digital assets.

Existing documents: every will, codicil, marriage contract, trust, beneficiary designation, power of attorney and protection mandate signed in any country.

Jurisdictions: every province, state or country that may claim a meaningful legal connection to the person or property.

Only after these elements are identified can the interaction among the different legal systems be properly considered.

International Succession: The Central Question Is Coordination

There is rarely a universal “international will” that automatically resolves every inheritance issue in every country.

The real objective is coordination.

A well-structured international estate plan considers which law may govern each category of property, whether the will is formally recognizable, whether matrimonial or family rights arise before inheritance, whether foreign property requires local administration, whether several wills are necessary and whether those wills operate together rather than against one another.

The same approach applies after death. An international estate should not be administered as though every asset were located in Quebec simply because the deceased had a connection with Quebec.

Frequently Asked Questions About International Wills and Estates in Quebec

Is a will made outside Canada valid in Quebec?

It can be. A foreign will is not automatically invalid because it was signed outside Canada. Its form, the circumstances in which it was made, the testator’s connections with the relevant jurisdictions and the procedure required to use it in Quebec must be considered.

Does Quebec law apply if the deceased lived in Quebec?

Quebec law may govern important aspects of the succession, but it does not necessarily govern every asset. Foreign real estate is a particularly important example.

Can someone living in Quebec inherit from a foreign estate?

Yes. The heir’s residence in Quebec does not prevent an inheritance from abroad. However, foreign succession procedures, proof of entitlement, transfers of property and tax consequences may need to be addressed.

Can a foreign heir inherit property in Quebec?

Generally, the fact that an heir lives outside Quebec does not by itself prevent inheritance. The applicable succession rules and the nature of the property must nevertheless be examined.

Is an executor appointed abroad automatically recognized in Quebec?

Not necessarily. The authority created by a foreign appointment may need to be established or recognized before it can be exercised against Quebec property or institutions.

Can there be more than one will?

Yes, but multiple wills require careful coordination. A later will can create serious problems if it unintentionally revokes or conflicts with an earlier will.

What happens if there is no will?

The absence of a will does not mean there are no inheritance rules. The estate will be distributed according to the applicable rules of legal or intestate succession. In an international estate, determining which rules apply can itself require a conflict-of-laws analysis.

Perspective

An international will and estate in Quebec sits at the intersection of succession law, property law, family law, matrimonial regimes, incapacity planning, taxation and private international law.

The decisive question is often not simply what does the will say? It is also:

Which law governs this person, this asset and this particular issue?

A will may be valid in one country but require additional proceedings in another. A Quebec estate may include property governed by foreign law. A surviving spouse’s rights may have to be determined before inheritance begins. Multiple wills may complement each other — or inadvertently conflict. A liquidator recognized in Quebec may still face procedural requirements abroad.

For anyone whose life, family or property crosses borders, these issues are best identified during estate planning rather than discovered after death. In international succession matters, careful coordination between jurisdictions is often as important as the wording of the will itself.

This text is provided for legal information purposes only. If you have a specific question regarding your personal situation, please contact a lawyer.

Allen Madelin Avocats offer consultations both in person and via videoconference. The first consultation is offered for $125.For more information, please contact us by telephone: 1 514 904 4017 or by e-mail: [email protected].