31 March 2023 Issue 2

Letter to the Editor

John L Poole TEP pens a response to a recently published STEP Journal article on the use of multiple wills for cross‑border estates, with an Australian perspective

I was very interested to read ‘One will, two wills’ by Álvaro Aznar Azcárate TEP, Emilie Bensmihen and Jessica Zama in Issue 6 of the 2022 STEP Journal.[1] The article discussed the pitfalls to using more than one will in cross‑border estates.

In my over 50 years of practice, I have always taken a view that it is important for a testator to have a will to deal with assets in each jurisdiction. This issue arises with increasing frequency, as it is common for testators to move around the world and acquire and retain assets in different countries. They acquire an asset, most commonly a home in which to live in their country of choice, before then having reason to move to another country.

Having wills for each country means that, on the death of the testator, the administration of the estate in one country can be undertaken independently of the administration of the estate in the other. Normally, it would be preferable to administer the estate in the country holding the assets of greater value first before proceeding with the administration of the estate in another.

If there were only one will then, at least in New South Wales, Australia, it would be filed in court with the application for the grant of probate. If that will were to be used in the other country, it would usually be necessary to obtain an exemplification of that probate to administer the estate there.

Typically, a will deals with assets in any part of the world, unless the will is limited in some manner to the effect that it was made to deal with assets in say, Australia, and there was an indication in the will that the testator had made (or was intending to make) a will in the other country.

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