These days almost everything important is done online.

We live in a virtual world, where clicking a mouse in the right slot is about as complicated as things get. Even buying a property is basically done online, although there are a few documents to be signed.

Making a will is different. The formalities are important. They were first laid down in the English Wills Act of 1837 and in places, like Singapore, where English law took root, they have not really changed since.

The person who makes the will is the testator or testatrix, if a woman. He or she must sign the will at the foot, i.e., at the end of the document.

His or her signature has to be witnessed by two witnesses, who also sign at the foot at the will. (It is good practice for all three to initial the other pages.) It is important that all three – the testator or testatrix and the two witnesses – are together in the same room while the will is being executed.

A witness cannot receive anything under the will. It is important to remember this when arranging who the witnesses should be. Subject to that anyone can be a witness except the spouse of the person making the will.

Sometimes a husband and wife make what are called “mirror” wills, i.e. wills that are more or less identical to each other. In these circumstances it is important to ensure that each person signs the right will. This may seems very obvious but you would be surprised at how often it happens that husband and wife sign each other’s will, with the witnesses happily endorsing the same. It seems that in England and Australia there is legalisation enabling the court to rectify this error but the position in Singapore is untested. So get it right.

Although a will is such a formal document, it is – by definition – not effective until the testator or testatrix actually dies. So it is always possible to change a will. In the world of Agatha Christie this happens quite often. But in real life, circumstances do change: you acquire or sell assets; an executor or beneficiary dies before you: these things can make it sensible or necessary to change your will.

The simplest way to change a will is to “revoke” it – cancel it and replace it with a new one, which will expressly revoke all previous wills.

A testator or testatrix can also make additions to the will in the form of what is called a “codicil”: the same formal requirements apply as for a will.

What you must not do is start deleting and inserting words and sentences in the original will. That will only lead to confusion and possible challenges.

If you get married any will made before the marriage is automatically revoked unless it was expressly made in contemplation of that marriage.

A will is a private document but you need to ensure it is not forgotten. Your lawyer can keep the original, or a copy. In Singapore there is a Wills Registry and you can make use of that to keep an official record of the fact that you have made a will. It is not compulsory and the Registry does not keep a copy of the will.

It’s as gloomy as the weather in Singapore in December.

What happens when one shuffles off this mortal coil? While one can’t escape the inevitable, one can choose the manner in which one’s material legacy is distributed. An oft-skirted topic, though understandably so, many do not think it necessary to spend time considering the manner in which they pass on their assets.

Even if you have only lived in one country (or territory) your entire life, things may not be straightforward. Depending on your family composition (which unfortunately excludes your golden retriever or guinea pig), your assets may be distributed in ways and proportions which you may not desire, and to people whom you may not have considered.

Everything is further complicated when one has lived here, there and everywhere; or has assets located here, there and everywhere.

Almost cruelly, upon one’s death, if one dies interstate (i.e. without having a will) one’s family must face stress and headache (and possibly, significant legal costs) to be advised on default distribution mechanisms that may not be desirable. Broadly speaking, the general principle is that the law of the country in which the deceased was domiciled (i.e. lived, as opposed to a transient stay) at the time of his or her death governs the distribution of and the succession to at least some of his or her assets. While all this sounds easily determinable, the fluid movement of people’s habitual residence across borders these days means it will not necessarily be straightforward to determine an individual’s domicile, and hence, which set of legal rules should be applicable to the distribution of his or her assets on death. Each individual’s case is different and the determination of the person’s domicile can be a complex question.

To make matters worse, immovable property – real estate, whether in the form of “landed” property or apartments – does not fall under this broad general principle set out above. Typically, succession to the immovable property of one who dies intestate is governed by the law of the country or territory where the immovable property is located. This further complicates the distribution and there will be corresponding dollars (or pounds or euros) to be incurred by one’s estate if one passes without having drawn up a will.

Yet, even if one does draw up a will, there may be concerns.

The will may be challenged as to whether it was properly executed. In Singapore, this depends on whether execution conforms to the laws of the territory where (a) the will was executed; (b) the testator was domiciled; (c) the testator habitually resided; or (d) the testator was a national. For (b) to (d), the time of reference is when (i) the will was executed; or (ii) the time of the testator’s death. And this is only the tip of the iceberg.

In addition, if one disposes, in a Singapore will, of one’s immovable property located overseas, one must ensure that that will conforms with the laws of the jurisdiction in which the foreign immovable property is located.

Unfortunately, there is a vast number of permutations of circumstances in which one can own assets in various jurisdictions, and there is no one-size-fits-all solution.

On top of all this, with regard to one’s worldwide assets, a key question is whether one should draw up multiple wills covering each jurisdiction or “one will to rule them all”. A single will runs the risk of not being recognised as valid (or requiring significant time and effort to be “proved” in the jurisdiction(s) concerned. Additionally, ) as some jurisdictions have a distinct set of rules governing succession to property, such as “forced heirship”, where distribution of certain assets is dictated irrespective of the existence of a will. Also, while having multiple wills runs the risk of internal contradiction unless there is careful coordination.

Good planning allows one to avoid unnecessary expenses, and, maybe, reduces the impact of inheritance tax, and other death duties (not an issue, if you are domiciled in Singapore). This not only allows one to retain the robustness of one’s assets, but also saves one’s family from stress and heartache.

If you have assets here, there and everywhere, remember, where there is a will…