An estimated 1.3 million individuals born in the United Kingdom live in other countries of the European Union (EU), according to a 2017 estimate from the United Nations. This places the United Kingdom fifth among EU countries for the size of their expat population in other EU member countries (Poland having the most with an estimated 3.7 million including 900,000 in the United Kingdom). It is estimated that almost 40 per cent of the population of London was born outside the United Kingdom.

It is therefore now quite usual to come across estates and families spanning over several very different jurisdictions. Accordingly, the protection of family and wealth across generations requires more care than ever before.

Patrick Delas has been published in LexisNexis: Introduction to estate planning in the European context. 

Estate planning in the European context is available to read on the LexisNexis website via subscription.

Patrick is a dual qualified solicitor and avocat au barreau de Paris. His specialist work includes advising on French and cross-border legal and tax issues including inheritance tax, capital gains tax, wealth tax and trust reporting obligations.