When One Will is Not Enough: Ensuring Testamentary Intent in Multiple Jurisdictions

As more Americans buy or inherit homes abroad, especially in places like Canada, they face special legal and tax challenges when it comes to estate planning. Each country has its own inheritance laws, and a will written in the U.S. might not work well in a foreign country. That is why experts often recommend having two separate wills: one for U.S. assets and another for the property in the foreign country.

Canada is a good example. It has rules about who can buy property, different tax systems, and each province has its own probate laws. A single U.S. will might not meet Canada’s requirements, especially in places like Quebec where French legal terms and rules differ. If the will is not valid in Canada, your property might be distributed under local laws instead of according to your wishes.

Having two wills can avoid problems. Each one should clearly state which country it applies to and not cancel out the other. U.S. and Canadian attorneys should work together to make sure both wills are valid and coordinated. Taxes are another concern: while Canada does not have an inheritance tax, it does tax capital gains at death. The U.S. might still tax Canadian property depending on your overall wealth. Similar issues come up with other countries, so anyone who owns real estate abroad should carefully plan their estate with local laws in mind.

For more information see Diane K. Roskies “When One Will is Not Enough: Ensuring Testamentary Intent in Multiple Jurisdictions,” ABA Probate and Property Journal, July 1, 2025.