Overseas executors & overseas assets

Updated 20 August 2026 · 6 minute read

Modern estates cross borders constantly: the executor daughter in London, the deceased's apartment in Auckland, the US brokerage account. None of it is fatal — but each direction of crossing has its own machinery.

The executor lives overseas

Australian estate, overseas assets

  1. Inventory by country

    Each country's assets follow that country's succession machinery — the Australian grant doesn't automatically reach them.

  2. Commonwealth-realm assets

    NZ and UK institutions commonly accept a reseal of the Australian grant at their end — the mirror of our reseal process.

  3. Everywhere else

    Expect a local grant or local equivalent (US state probate, European notarial succession). Local lawyers are unavoidable; the Australian executor coordinates.

  4. Tax check both ends

    Australia has no inheritance tax, but the other country might — UK inheritance tax and US estate tax reach real estate located there regardless of where the owner lived.

Overseas deceased, Australian assets

The reverse flow: a foreign executor with a NZ/UK grant reseals it here; anyone else applies for a fresh Australian grant with evidence of the foreign will or intestacy law. The Australian asset doesn't move until one of those happens.

Cross-border estate?

Fixed-fee firms with agency networks handle the whole chain — one point of contact, several jurisdictions.

Get fixed-fee probate quotes
Can I email documents instead of couriering originals?

Registries still want wet-ink originals or court-sealed copies for grants and wills. Build courier time into the timeline.

Does the will cover foreign assets?

A well-drafted Australian will usually covers worldwide assets — but some countries (forced-heirship jurisdictions especially) override foreign wills for local property.

Who values foreign assets for the inventory?

Date-of-death valuations in local currency, converted at date-of-death rates — keep the workings; registries and the ATO both ask.

Sources

  • Supreme Court registries — foreign executor and attorney-administrator practice
  • ATO — deceased estates with foreign assets