It is best to avoid having a non-resident executor of your will. There are 2 main reasons which are a) Taxation, and b) Practicality A deceased estate is basically a trust and where a trust is controlled by a non-resident trustee the trust will be a foreign controlled trust. This will have adverse tax consequences such as loss of the 50% CGT discount on the sale of the estate assets, potential loss of the main residence exemption, withholding tax on any capital gains etc. To avoid being a non-resident the estate would need at least one resident executor. Also it is impractical for a non-resident to be executor because they will need to open bank accounts, transfer title to property and shares etc. This will be difficult to do outside of the country. And keep in mind that when you do your will you might have no connections to non-residents in the family, but when you die your children could all be living and working overseas and be non-residents for tax purposes. So make sure you have nominated a few back up executors so the any non-resident ones could decline to act in the role to avoid the above problems.