A comprehensive guide for NRIs in the UAE, USA, UK, Canada, Australia, Singapore and Malaysia on managing India-side estate planning — Indian succession law, the interaction with foreign inheritance taxes, Will coordination across jurisdictions, succession certificates, and cross-border estate administration.
Quick Summary
NRIs and OCI cardholders holding assets in India — property in Kerala, bank accounts, fixed deposits, shares — are subject to Indian succession law regardless of country of residence. The Hindu Succession Act, 1956 applies to Hindus; the Indian Succession Act, 1925 to Christians and others. A Will executed abroad may cover Indian assets but a separate Indian Will registered in Kerala is strongly advisable to avoid complexity and disputes. Updated nominations on all Indian financial accounts enable direct release without succession certificate proceedings. Each country of residence introduces its own estate tax or succession rules that may interact with the Indian assets — the UK has Inheritance Tax at 40%, the USA has Federal Estate Tax, Canada has deemed disposition on death, Australia has no inheritance tax but capital gains implications exist.
The single most important action for any NRI: ensure all Indian financial accounts carry current, valid nominations. The second most important: execute and register an Indian Will covering all Indian assets. These two steps eliminate the majority of the post-death legal complications for Indian estates.
Key references: Indian Succession Act, 1925 · Hindu Succession Act, 1956 · eCourts · RBI — FEMA · Last reviewed: June 2026
Regardless of where an NRI lives, Indian assets pass under Indian succession law on death. This is a non-negotiable starting point for all cross-border estate planning. The applicable personal law depends on religion:
A registered Will overrides intestate succession for self-acquired property. Ancestral Hindu joint family property is subject to coparcenary rights that cannot be fully overridden by Will — only a prior partition converts the coparcener's undivided share into self-acquired property that can be freely disposed of.
Select your country of residence for a detailed guide covering the specific documentation process, inheritance tax interaction, and India-side planning requirements.
Sharia law applies by default to all estates in the UAE. Non-Muslim NRIs must register a DIFC Will or Abu Dhabi Judicial Department Will. No UAE inheritance tax. Indian assets governed by Indian law independently.
UAE NRI estate guide ›US Federal Estate Tax applies to worldwide assets of US citizens and US domiciliaries. $13.61M exemption (2024) scheduled to halve after December 2025 under TCJA sunset. Non-citizen domiciliaries face $60,000 exemption.
USA NRI estate guide ›UK Inheritance Tax at 40% above £325,000 nil-rate band applies to worldwide assets of UK-domiciled persons. Deemed domicile rule: resident 15 of last 20 years = UK-domiciled for IHT. The revocation clause issue with dual Wills.
UK NRI estate guide ›No inheritance tax in Canada. However, deemed disposition on death treats assets as sold at fair market value — capital gains on Indian assets may arise for Canadian residents. Provincial variation in estate administration.
Canada NRI POA guide ›No federal inheritance or estate tax in Australia. Capital gains tax may arise on inherited Indian assets when sold by Australian residents. State-based succession laws apply to Australian assets. Indian assets governed by Indian law.
Australia NRI POA guide ›Same Sharia law default as UAE for resident NRIs. No inheritance tax in Gulf countries. Indian assets governed entirely by Indian succession law. DIFC Will not available — check local options for non-Muslim NRIs.
Gulf NRI POA guide ›The following steps apply to all NRIs regardless of country of residence. Completing these steps significantly reduces the administrative and legal burden on surviving family members.
Nominations on Indian bank accounts, fixed deposits, shares, mutual funds, insurance policies, and PPF accounts allow the nominee to directly claim the asset after death. Without a nomination, a succession certificate from the District Court — a 3 to 6 month process — is required. Check and update nominations every 3 to 5 years, and after any change in family circumstances.
A Will registered at the Sub-Registrar's office in Kerala is preserved in the public registry, cannot be tampered with, and is significantly harder to challenge on grounds of forgery. It should cover all Indian immovable and movable assets, appoint a Kerala-resident executor, and contain a non-revocation clause confirming it does not cancel any foreign Will. Registration is not legally mandatory but is strongly advisable.
A clear, updated record of all Indian assets — property title deeds, account numbers, folio numbers, insurance policy details, and contact information for the relevant institutions — accessible to family members or the Indian executor is invaluable. Without this, heirs often discover Indian assets months or years after death, incurring unnecessary cost and delay.
NRIs who have taken foreign citizenship should confirm whether they hold an OCI card. OCI cardholders have the same property rights in India as NRIs. Those without OCI cards are treated as foreign nationals and face stricter restrictions on Indian property purchase. For Malaysian and Singapore citizens of Indian origin without OCI cards, obtaining OCI status (if eligible) significantly expands India property rights.
A succession certificate is required to release Indian financial assets — bank accounts, fixed deposits, shares, mutual funds, debentures — when no valid nomination exists. The application is filed before the District Court having jurisdiction over the place where the deceased resided or where the assets are located. The process involves publication of a citation, a waiting period for objections, and the court's order granting the certificate. In Kerala, the process typically takes 3 to 6 months for an uncontested application. NRIs can conduct the entire process through a Kerala advocate holding a valid Power of Attorney.
Yes. A Will executed in a foreign country may be recognised for Indian property if it complies with Indian Succession Act formalities for Wills executed outside India, but a separate Indian Will specifically covering Indian assets is strongly advisable. It reduces complexity, cost, and the risk of dispute. The Indian Will should contain a non-revocation clause confirming it does not cancel any foreign Will and vice versa — this is critical where the foreign Will contains a standard "revoke all prior Wills" clause.
Updated nominations on Indian bank accounts, fixed deposits, mutual funds, and insurance policies are the single most effective step. A nominee can claim assets directly from the institution without a succession certificate. Where nominations are absent, a succession certificate from the District Court — typically 3 to 6 months in Kerala — is required. Maintaining current nominations is the most important preventive estate planning step.
This depends on the country. In the UK, Indian property is subject to UK IHT if the NRI is UK-domiciled (including under the 15-of-20-year deemed domicile rule). In the USA, Indian property is subject to Federal Estate Tax if the NRI is a US citizen or US domiciliary. In Australia, there is no inheritance tax but capital gains implications exist. In Canada, no inheritance tax but deemed disposition on death may trigger capital gains. Each country's treatment requires specific advice.
An NRO account balance passes to the registered nominee on production of the required claim documents. If no nominee is registered, the legal heirs must establish entitlement through a succession certificate from the District Court. The balance can be repatriated to the successor's country of residence subject to FEMA repatriation limits (USD 1 million per financial year) and applicable TDS compliance.
Yes, for repatriation of proceeds. An NRI heir who inherits Indian property and subsequently sells it must comply with FEMA repatriation regulations — including the USD 1 million per financial year limit on repatriation from NRO accounts, Form 15CA/15CB certification, and applicable TDS on capital gains under Section 393(2) of the Income Tax Act, 2025 (formerly Section 195 of the Income Tax Act, 1961). The inheritance itself does not require RBI approval, but the subsequent repatriation of sale proceeds does.
The office advises NRIs and OCI cardholders on Indian Will drafting, succession certificates, property transfer, and the interaction between Indian and foreign succession law. All matters managed remotely.
luka@lukeandluka.in +91 96057 61330