The library
Articles, Explainers, Guides and Webinars
Every item carries four labels: the reader it is written for, its practice area, the country or state whose law it turns on, and its format. Several choices within one group widen the result; choices in different groups narrow it.
All articles, explainers, guides and webinars as a list
Explainers
- Asset and Tax Planning for Americans Moving to Western Europe
- Asset Protection for International Families
- Business Succession: Closely Held Companies across Borders
- Charitable Planning across Borders
- Dying without a Will in California
- Dying without a Will in Germany
- Dying without a Will in Maryland
- Dying without a Will in Virginia
- Dying without a Will in Washington DC
- Estate Planning for Non-US Citizens Living in the United States
- Estate Planning with Non-US Assets
- Estate Settlements in Virginia
- Estates of US Persons with Non-US Assets
- Executors Living Outside California or Abroad: The US Residence Rule, Nominees and Bond
- Executors Living Outside Maryland or Abroad: Citizenship, Resident Agent and Bond
- Executors Living Outside Virginia or Abroad: Consent to Service, Surety Bond and Co-Executors
- Executors Living Outside Washington DC or Abroad: Permanent Residence, Power of Attorney and Bond
- Fiduciary Services: Executors and Trustees of Cross-Border Estates and Trusts
- Financial Institutions: Situs, Distributions and Withholding
- Gift Planning across Borders
- Joint Titles and Survivorship in the Cross-Border Estate
- Marital Agreements across Borders
- Marital Property Regimes and the US Estate
- Non-US Beneficiaries of US Estates and Trusts
- Non-US Decedents: Administering the US Estate of a Foreign National
- Retirement Accounts across Borders: IRAs, 401(k) Plans and Foreign Pensions
- Switzerland: The Estate Tax Convention of 1951 and the Income Tax Convention
- Tax Compliance with Foreign Financial Assets
- Tax Planning with Non-US Assets
- Tax Treaty Analysis: Estate, Gift and Income Tax Conventions
- The US Estate Tax for Citizens and Domiciliaries
- Trust and Estate Litigation across Borders
- Trusts: Types, Taxation and Beneficiaries Abroad
- US Estate Tax on Nonresident Non-Citizens: Situs, the USD 13,000 Credit and Treaty Relief
Articles
- Choosing US Law in a Will under the EU Succession Regulation
- Dying without a Last Will and Testament in Washington DC, Maryland and Virginia
- Estate Planning Differences between Continental Europe and the United States
- Estate Planning for Diplomats and International Organization Staff in the United States
- Leaving California: Domicile, the 546-Day Rule and the Estate Plan
- Spousal Inheritance Rights in Virginia
- The Corporate Transparency Act after the August 2026 Final Rule: Foreign Families
- The QDOT Regulations of July 2026: What T.D. 10050 Changes
- The Tax Ramifications of Becoming a US Citizen
- The Transfer Certificate: When a US Custodian May Release a Nonresident Decedent’s Assets
- US Persons for Transfer Tax Purposes: Citizenship, Domicile and Situs
- What Is Probate? An Introduction for Foreign Nationals
- When a Child Abroad Becomes Trustee: The Control Test and the Twelve-Month Rule
- Why a Joint Estate Plan May Not Be a Good Idea for Many Couples
Guides
- Ancillary Probate and Administering a Nonresident’s US-Situs Assets
- Art Collections Owned by Non-US Collectors: United States Tax, Export and Provenance Rules
- Art, Collectibles and Tangible Personal Property in the Cross-Border Estate
- Backup Withholding, Taxpayer Identification Numbers and the ITIN Requirement for Foreign Beneficiaries of US Estates and Trusts
- Blocker Structures for US Securities and US Real Estate Held by Nonresident Non-Citizens
- Classification of Payments to Foreign Persons as FDAP Income or Effectively Connected Income before Withholding
- Covered Expatriate Status and the Section 877A Exit Tax
- Distributions from a US Trust to a Beneficiary in Germany
- Double Taxation Relief and Death Tax Credit: All Gift, Inheritance and Estate Tax Treaties
- FATCA Classification of Trusts and Estates as Foreign Financial Institutions or Nonfinancial Foreign Entities
- FBAR and Form 8938 Obligations of Estates, Trusts and their Fiduciaries Holding Foreign Accounts
- FIRPTA Withholding on the Sale of US Real Property by Foreign Estates and by Estates with Foreign Beneficiaries
- FinCEN Beneficial Ownership Reporting for Cross-Border Structures after the August 2026 Final Rule
- French Inheritance and Gift Tax for US Citizens with Assets in France
- Investing in US Securities as a Non-US Person
- Marital Property Regimes in Western Europe and their Effect on the US Estate Settlement
- QDOT and Other Transfers to a Non-Citizen Spouse under the Code and the Tax Treaties
- So You Are the Executor: A Personal Representative’s Guide to a Cross-Border Estate
- The Accidental American: Compliance and the Path to Renunciation
- When an Immigrant Owns a Foreign Company: CFC, Subpart F, NCTI and Form 5471
- Withholding and Fiduciary Liability on Distributions from US Trusts and Estates to Foreign Beneficiaries
- Withholding on Dividends, Substitute Dividend Payments and Dividend Equivalents on Foreign-Held US Securities
Webinars
- After the Death: Administering a US Estate with German Heirs
- Paying It Out: Foreign Beneficiaries, Fiduciary Liability and the Cross-Border Compliance Suite
- Renouncing US Citizenship or the Green Card, or Returning to the United States
- The Pre-Immigration Window: The Twelve Months before a Client Becomes a US Taxpayer
- The USD 60,000 Trap: US Estate and Gift Tax on Nonresident Clients
- The W-8 File: US Investment Accounts for Non-US Clients
- Who Is a US Person for Income Tax Purposes, and Separately for Transfer Tax Purposes?
