As an inheritance litigator, Mr. Skatoff has considerable experience litigating and administering probate matters involving assets located in more than one jurisdiction, including experience litigating with respect to civil law countries. When a resident of a country other than the United States dies owning property in Florida, many questions can arise, including whether a foreign will may be admitted to probate, whether forced heirship laws can be applied with respect to Florida property, and the circumstances under which orders issued by foreign probate courts will be accepted in Florida. Likewise, when a Florida resident dies owning property in another jurisdiction, issues such as control over the property, forced heirship, and tax issues must be dealt with. Mr. Skatoff has dealt with issues in a number of foreign countries, including the Bahamas, Canada, Columbia, United Kingdom, Saudi Arabia, Jamaica, Israel, France, South Korea, and Turkey.
Estate Administration in a Global Context
Key Considerations for Estate Administration with International Assets
Managing an estate with international components introduces legal, logistical, and tax complexities that differ significantly from domestic estate administration. The location of the decedent’s assets, including real estate, bank accounts, business interests, or personal property determines which legal frameworks and local procedures apply. Jurisdictions frequently follow distinct rules concerning succession, forced heirship, and probate recognition. For example, France adheres to forced heirship laws under its Napoleonic Code, which requires a portion of an estate to be distributed to children, regardless of what a will states.
Not all countries recognize U.S. court-issued probate decisions. In countries such as Germany or Japan, formal recognition procedures must precede asset transfers. Delays often arise when foreign documentation requires translation and legalization through apostilles or consular authentication.
Additionally, if the decedent held joint accounts or co-owned property in multiple jurisdictions, local law determines the character of that ownership’s survivorship rights in the U.S. might not be recognized elsewhere. Identifying these jurisdictional distinctions at the outset will determine the efficiency and legality of asset distribution.
Estate Tax Obligations for Individuals with Assets in Multiple Jurisdictions
Cross-border estates trigger complex tax implications, often giving rise to double taxation unless treaty relief or foreign tax credits apply. The U.S. imposes estate tax on worldwide assets for citizens and domiciliaries, with exemptions defined by Internal Revenue Code §2010(c). For 2024, that exemption stands at $13.61 million. Beyond that threshold, assets may be taxed at rates up to 40%.
Now consider a decedent with real estate in Spain or financial holdings in India. These foreign jurisdictions may also levy estate or inheritance taxes on local assets. Spain, for example, taxes beneficiaries based on their relationship to the decedent and the asset value, with regional variations influencing rates and exemptions. Without an applicable estate tax treaty, such as those signed with France, Germany, the U.K., and a few others, beneficiaries may face duplicated tax burdens.
Documenting valuations, converting currencies, calculating liabilities under differing tax regimes, and preparing IRS Form 706 (for U.S. estate tax) and foreign equivalents demands rigor and fluency in multinational tax codes.
The Role of an Attorney in Estate Administration for U.S. Residents and Resident Aliens with International Ties
An international estate litigation attorney identifies, marshals, and administers global assets while navigating foreign legal environments. For U.S. domiciliaries or resident aliens holding international property or financial accounts, legal guidance ensures compliance with both domestic probate laws and extraterritorial requirements.
Attorneys coordinate with local counsel abroad to secure probate grants, initiate ancillary proceedings, and evaluate whether treaties or local exemptions reduce estate tax exposures. They also verify whether international wills are valid under the Hague Convention on the Conflict of Laws Relating to the Form of Testamentary Dispositions (1961), which allows signatory states to recognize wills valid in another country.
For resident aliens, additional considerations include U.S. domicile determinations, the applicability of worldwide estate taxation, and potential use of Qualified Domestic Trusts (QDOTs) to defer estate tax for non-citizen spouses. Tailored estate strategies require a knowledge of intergovernmental agreements, IRS reporting obligations, and court procedures across jurisdictions.
- Coordinate with foreign legal representatives for asset recovery and probate validation.
- Address conflicts between U.S. estate plans and local forced heirship rules.
- Prepare supporting affidavits, translations, and documentation for court filings abroad.
- Ensure estate tax minimization through legal use of treaties and credits.
Where language barriers, bureaucratic procedures, and unfamiliar probate systems intersect, precise legal execution reduces administrative delays and safeguards beneficiaries’ interests. No translation app substitutes for legal fluency in international estate systems – only an experienced attorney bridges those global gaps.
Untangling Conflict of Law in International Estate Matters
When Jurisdictions Collide: Legal Tensions in Cross-Border Estates
International estate disputes frequently involve legal systems that operate under vastly different principles. One jurisdiction may follow civil law, another common law. Personal property may be governed by the law of the deceased’s domicile, while real property adheres to the laws where the asset is located. These divergences lead to complicated overlaps called conflict of law issues ‘ a common source of tension in international estate litigation.
Consider a situation where a French national with business holdings in New York and a villa in Italy passes away while residing in Canada. Each country has its own probate process, inheritance tax regime, and legal interpretation of testamentary intent. Without a coordinated legal strategy, beneficiaries may find themselves caught in conflicting claims and prolonged litigation.
Navigating Legal Systems: The Role of an Experienced Attorney
An international estate litigation attorney steps into this complexity not as a theorist, but as a legal strategist. Identifying which country’s legal framework should apply to each asset class determines whether a testamentary trust is enforceable or a forced heirship claim will override a will.
- In civil law jurisdictions like Germany or Japan, forced heirship rules may restrict testamentary freedom.
- Common law systems, such as those in the U.S. or UK, typically empower the testator with greater freedom, but with more intricate probate procedures.
- Mixed jurisdictions, like South Africa or Quebec, require deeper comparative analysis of legal traditions.
An attorney familiar with cross-border estate laws can manage translation of legal documents, coordinate with in-country counsel, and identify treaty provisions or bilateral agreements that can expedite proceedings. Attorneys also evaluate choice of law clauses in wills or trusts ‘ scrutinizing their enforceability under each relevant jurisdiction.
Matching Law to Asset Type: Deciding Legal Authority
Conflicts of law aren’t theoretical exercises. They directly influence the administration and distribution of estates. The type and location of the asset governs applicable law. Here’s how this breaks down in real-world estate planning and litigation:
- Real property: Always subject to the lex situs ‘ the law of the country where the property sits. A villa in Nice? French property law controls, regardless of the testator’s nationality.
- Movable assets: These include bank accounts, stocks, artwork, and typically follow the law of the deceased’s final domicile.
- Closely-held businesses: Company shares might be governed by incorporation statutes, local succession laws, or shareholder agreements. Ownership transfer clauses must be consistent with local inheritance laws.
- Family-held properties and shared ownerships: Add complexity with communal property rules, unclear title histories, or customary law influences.
Failure to identify controlling law early in the process leads to misfiled claims, unenforceable judgments, and fractured estate distributions. Attorneys bring cohesion to this patchwork by mapping each asset to its legal authority and aligning the estate strategy accordingly.
