Summary A beneficiary who is not a United States person pays no United States estate tax. The estate pays it. What the beneficiary meets instead is withholding on what is distributed, and a fiduciary who is personally liable if it is not withheld. A distribution is not a single item taxed at a single rate. Distributable net income keeps its
Read moreSummary This page concerns the settlement of an estate after the death of a person who was neither a United States citizen nor domiciled in the United States, and who left assets in the United States. The planning side of the same subject is covered on asset and tax planning for non-US residents with US assets. The estate is taxed
Read moreSummary This page concerns the settlement of the estate of a United States citizen, or of a non-citizen domiciled in the United States, who left assets abroad. The planning side is covered on estate planning with non-US assets; the reverse case is covered on non-US decedents. The United States taxes the worldwide estate. Foreign assets are valued in dollars on
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We advise fiduciaries on settling estates in Virginia, Maryland and the District of Columbia. We advise US-based legatees who inherit property in Germany, Austria, Switzerland and France. If there is no available relative, we may also act as personal representatives of estates in the United States.
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