International estate planning rarely fits neatly within the framework of a single universal will. The existence of assets located across multiple jurisdictions, the differences between Civil Law and Common Law systems and, in particular, the practical fragmentation of estate administration, continue to make the use of multiple territorial wills advisable in many cases.

However, the entry into force of the European Succession Regulation fundamentally changed the way in which this practice must be understood within the European Union. The affirmation of the principles of unity and universality of the law applicable to succession led part of the legal doctrine, as well as the Spanish General Directorate of Registries and Notaries (“DGFPSJ”), to question the compatibility of territorial wills with the new European framework.

This does not mean, however, that territorial wills have ceased to be useful or valid. Rather, they can no longer be conceived as isolated or autonomous instruments, detached from the broader international estate planning strategy. In practice, coordination between wills, the proper delimitation of their territorial scope, the careful drafting of revocation clauses and consistency in the choice of applicable law become essential in order to avoid contradictions, unintended revocations and difficulties in the international administration of the estate.

When Multiple Territorial Wills Are Appropriate

Territorial wills (that is, wills limited to assets located within a particular jurisdiction) have traditionally been a common tool in international estate planning. Their use is primarily driven by practical considerations arising from the coexistence of different legal systems and the need to administer and distribute the estate simultaneously in multiple countries.

The usefulness of this approach becomes particularly apparent where the deceased owns assets located in different jurisdictions. Although Regulation (EU) 650/2012 (the “Succession Regulation”) reinforced the principle of unity of the law applicable to succession, the transfer and administration of certain assets remain closely tied to local procedural requirements. In this regard, having a will executed in accordance with the formalities of the relevant jurisdiction can significantly facilitate the administration and distribution of the estate before notaries, land registries, banks and other local authorities.

In particular, the use of multiple territorial wills also remains common in wealth structures connected to Common Law jurisdictions. In these systems, estate administration and distribution revolves around the probate process and the involvement of the executor or personal representative responsible for administering the estate. Although, from a European Regulation perspective, a single law may govern the succession as a whole, this does not eliminate the need to undertake local estate administration procedures in respect of assets located in such jurisdictions. In practice, having a will tailored to the relevant local legal tradition can expedite the probate process and significantly reduce the administrative complexity of the succession.

This does not mean, however, that executing multiple wills is always necessary. In purely intra-EU successions, where the estate is concentrated in EU Member States subject to the Succession Regulation, a single universal will be sufficient. The harmonisation of private international law rules within the European Union, together with instruments such as the European Certificate of Succession, significantly facilitates the cross-border administration of estates between Member States.

The Succession Regulation and the Importance of Coordination

The entry into force of the Succession Regulation marked a significant shift in the way international successions are approached within the European Union. The Regulation is based on the principle that the estate constitutes a single unit (universality principle) and that, as a general rule, one single law should govern the entire estate (unity principle), regardless of the nature or location of the assets.

In this context, the professio iuris (the choice of the law applicable to the succession) must be made in respect of the estate as a whole, rather than only in relation to specific assets or jurisdictions. On this basis, in Resolution of 15 June 2016, the DGFPSJ stated that traditional Spanish wills executed by British nationals and limited to assets located in Spain should be “eradicated” from testamentary practice after 17 August 2015.

That position, however, requires qualification. The unity of the law applicable to succession does not necessarily imply the existence of a single universal will. International practice itself demonstrates that multiple territorial wills may coexist perfectly and validly, provided they are properly coordinated and the professio iuris is expressed consistently in relation to the succession as a whole.

In this respect, the coexistence of several wills does not necessarily amount to a fragmentation of the succession itself, but rather merely an instrumental fragmentation of the vehicles used to organise and implement estate administration across different jurisdictions. The real risk arises where the various wills are drafted as autonomous instruments, disconnected from the broader international estate planning strategy, and lacking adequate coordination in terms of territorial scope, revocatory effect or applicable law.

Indeed, the principal risk associated with multiple wills lies not in their coexistence, but in poor coordination between them. A poorly drafted territorial will may create contradictions between beneficiaries, duplication in respect of certain assets or even the unintended revocation of other wills executed in different jurisdictions.

For this reason, following the entry into force of the European Succession Regulation, coordination between wills has become an essential component of any international estate planning strategy.

Essential Coordination Clauses Between Wills

Proper coordination between territorial wills requires particularly careful drafting. In international practice, certain clauses are essential to avoid contradictions and ensure the coherence of the overall estate planning structure.

First, each will should contain a clear territorial delimitation clause. It is essential to expressly identify which assets and jurisdictions fall within its scope, and which are excluded because they are covered by other territorial or universal wills. This helps prevent overlap and significantly reduces interpretative disputes.

Second, particular attention must be paid to the choice of applicable law. A professio iuris in favour of the law of the deceased’s nationality should be reflected consistently across all wills executed. This issue is particularly relevant in structures connected to Common Law jurisdictions, where the concept of choosing the law applicable to succession does not form part of the domestic legal tradition. In such cases, it is advisable to include an express statement clarifying that the choice of law is made specifically for the purposes of the European Succession Regulation.

Finally, revocation clauses require special caution. Under Spanish law, the execution of a subsequent will generally revokes the previous one unless expressly stated otherwise. Accordingly, in structures involving multiple territorial wills, each will should revoke only prior wills relating to the same jurisdiction or territorial scope, while expressly preserving the validity of all other wills executed in relation to different territories.

Ultimately, territorial wills remain a useful and, in many cases, necessary tool in international estate planning. Their effectiveness, however, depends on their forming part of a coherent global strategy, respectful of the principle of unity of the applicable law and carefully coordinated across the different jurisdictions involved.

By Valentina Piroli, Trainee; and and Álvaro Checa, co-founding Partner at KINSHIP.