International Estate Planning

International Estate Planning
International estate planning and administration touches on the same issues as general estate planning but with twice the complexity. The world in which we live is becoming increasingly more global. Now families live, or have family members who live, in more than one country. Other families and individuals have significant international investments or businesses in other countries.While estate planning is crucial for almost everyone, if you have international ties, you have even more reasons to take the time to carefully plan your estate. Whether you are a U.S. citizen living abroad, a U.S. citizen with a non-U.S. citizen spouse or a non-U.S. citizen residing in the United States or owning assets in the United States.The existence of assets and/or family outside of the United States most often triggers International Tax & Estate Planning issues and unique estate planning challenges. The estate and gift tax rules are very different for a non-resident alien and a resident alien. The estate tax law is not the same for non-US Citizens and their families as for US-Citizens. This can result in substantially higher estate tax liability, particularly for married couples. Estate planning by non-US Citizens and their families can lessen or defer the tax burden.

The intersection of U.S. Tax Laws and Foreign Tax Laws require special care and expertise when creating an Estate Plan. Individuals with property and family in multiple jurisdictions face conflicts-of-law issues. Generally, the laws of the country in which an asset is held will govern how it is handled upon the owner’s death. At a minimum, this means making sure that your will, trust, or other documents comply with that country’s laws. Additionally, you need to be aware that some countries may restrict the transfer of property into or out of their borders. Some countries also have laws barring the ownership of certain classes of property by non-citizens. Double taxation is also a concern. If an asset is held abroad, there is the possibility that both United States and foreign estate taxes may be applied. Properly structuring your estate can help minimize this tax burden.

At Legacy & Trust Legal Counsel, PLLC we can help.

We are experienced in advising U.S. and Non-U.S. Citizen clients who have assets and/or family abroad. Our experience includes setting up and administering marital deduction trusts for non-citizen spouses; planning for clients who are neither citizens nor residents of the United States but have significant assets in the United States; and assisting U.S.-based clients to minimize inheritance taxes for assets located in foreign countries. We can represent non-U.S. clients in establishing appropriate vehicles for holding real property and other investments in the United States, and work with their U.S. and foreign based advisors, attorneys, bankers and tax counsel to implement and maintain the plan. We advise US persons on U.S. tax reporting requirements and other compliance issues associated with ownership of assets abroad.

If you are in the Northern Virginia, Alexandria, Arlington, or Fairfax area and have international estate planning needs, contact Legacy & Trust Legal Counsel PLLC today.

Our legal counsel in the area of International Tax & Estate Planning include services, such as:
  • International Estate Planning for Non-US Citizens (Foreign Nationals)
    • Assess your immigration profile to determine your status for U.S. tax purposes and provide counsel accordingly;
    • Assess your asset holdings, in relation to your immigration status, to develop tax efficient Estate Planning strategies;
    • Prepare U.S. wills, trusts (including qualified domestic trusts), powers of attorney, living wills, and estate plans for foreign nationals (resident and nonresident) with U.S. real estate, securities and business holdings;
    • Reorganize U.S. investments of foreign nationals, using tax planning opportunities under applicable estate tax treaties and U.S. estate and gift tax laws;
    • Probate wills and administer U.S. estates of foreign nationals.

    We administer estates of non-U.S. residents who die owning property in the United States, with particular emphasis on property subject to U.S. estate tax, including probate and assisting with the preparation and filing of U.S. (and state, where necessary) estate tax returns.


    We assist individuals and families with all aspects of international and cross-border estate planning such as U.S. estate, gift and income taxation of non-resident aliens; taxation matters associated with permanent and temporary foreign residency; unique community property and asset protection issues that arise when foreign persons or foreign assets are involved.


    We have experience representing clients who are U.S. citizens as well as foreign clients with U.S. business interests and or personal assets in the U.S. We assist these clients with handling estate planning matters in connection with several foreign countries, including preparing qualified domestic trusts (QDOTs).

  • International Estate Planning for US Citizens with Foreign Assets

    We assist U.S. clients to minimize estate or inheritance taxes for assets located in foreign countries.We have experience with foreign asset reporting including the Foreign Bank Account Report (FBAR or TD F 90-22.1), the Foreign Account Tax Compliance Act (FATCA), and reporting obligations related to foreign trusts.


    We coordinate global estate planning for U.S., foreign and multinational families. Where clients have assets abroad we coordinate their estate planning with local counsel in those jurisdictions.We will work with you and local counsel to develop and implement an Estate Plan that not only complies with the laws of all countries involved, but one that takes full advantage of the legal benefits each country has to offer, while minimizing potential tax burdens, such as double-taxation. We believe in working with clients’ advisors in a coordinated effort to develop and implement tax efficient strategies that work both in the U.S. and in the other relevant country or countries. We work with their U.S. and foreign based advisors, attorneys, bankers and tax counsel to implement and maintain the plan.

The complexity of asset holdings abroad involves numerous legal strategies to protect your assets and minimize your tax liability. We will guide you step-by-step through a carefully drafted, tax efficient Estate Plan to help you to avoid the numerous tax traps and pitfalls that your foreign holdings and/or immigration status can present.