International & Cross-Border Estate Planning
Estate planning for foreign nationals, non-U.S. citizens and families whose lives and assets cross borders.
Estate Planning for Non-U.S. Citizens and Global Families
Families with ties to more than one country face rules that most estate plans aren’t written for. A foreign national who owns a condo in Miami, a parent abroad with children in Florida and a married couple where one spouse isn’t a U.S. citizen can each face U.S. estate tax, reporting requirements and probate issues that a standard plan doesn’t address.
At Horizon Private Wealth Law, we help international families plan for U.S. assets and U.S. heirs, and coordinate that plan with the rules in their home country. Consultations and documents are available in English and Spanish.
Who We Work With
Foreign nationals who own U.S. real estate, U.S. brokerage accounts or interests in U.S. companies
Non-U.S. citizens living in the United States, including green card and visa holders
Parents and grandparents abroad whose children or grandchildren live in the U.S.
Married couples where one spouse isn’t a U.S. citizen
International business owners with U.S. operations or investments
Families planning a move to the United States
How U.S. Estate Tax Treats Non-Citizens
For U.S. estate tax, what matters is citizenship and domicile (where you live and intend to stay), which can differ from your immigration status or your residency for income tax.
If you live in the U.S.
Non-citizens who are domiciled in the United States are generally taxed like U.S. citizens. Their worldwide assets are subject to U.S. estate tax, and they receive the same exemption: $15 million per person for 2026 and $15.48 million for 2027.
$15.48 million
exemption per person for 2027
If you live outside the U.S.
Nonresidents who aren’t U.S. citizens are taxed only on assets situated in the United States, such as U.S. real estate, tangible property kept here and U.S. stocks. The exemption is far smaller. According to the IRS, an estate tax return is required once those assets exceed $60,000, and that threshold isn’t indexed for inflation.
$60,000
in U.S. assets triggers an estate tax return
If your spouse isn’t a U.S. citizen
Property left to a U.S. citizen spouse generally passes free of estate tax. Property left to a spouse who isn’t a citizen doesn’t qualify for that unlimited marital deduction unless it passes through a qualified domestic trust (QDOT). Lifetime gifts to a non-citizen spouse are also capped each year: $194,000 for 2026 and $201,000 for 2027.
$201,000
annual gift limit for 2027
The United States has estate or gift tax treaties with 15 countries, according to the IRS, and a treaty can change these results. None of those countries are in Latin America, so families from the region are generally subject to the default rules.
Planning Tools for International Families
Foreign Grantor Trusts
A Foreign Grantor Trust lets a parent outside the U.S. pass wealth to U.S. children and grandchildren, often with favorable U.S. income and estate tax treatment while the parent is living. It requires careful drafting and annual reporting by U.S. family members.
Ownership of U.S. real estate and investments
How you hold a Miami condo or a U.S. portfolio (in your own name, through a company or through a trust) can change what your heirs owe and whether they face Florida probate. Learn more about estate planning for foreign nationals owning U.S. real estate.
Qualified domestic trusts (QDOTs)
A QDOT can preserve the marital deduction when a surviving spouse isn’t a U.S. citizen. It has strict requirements, including a U.S. trustee, so it’s best planned in advance.
Plans that work across borders
U.S. wills and trusts don’t always control assets abroad, and a foreign will may not work smoothly in Florida. We coordinate your U.S. documents with your advisors in other countries. See whether U.S. estate planning documents work for foreign assets and LLCs.
Planning before a move to the U.S.
Becoming a U.S. tax resident changes how your worldwide assets are taxed. Some planning works best before the move. Read about using Foreign Grantor Trusts before becoming a U.S. resident.
Documents in Spanish
We prepare estate planning documents and hold consultations in Spanish. Learn how Spanish-language documents work in Florida.
Planning for Heirs in the U.S. and Abroad
Leaving assets to children who live in another country, or to U.S. children from a trust abroad, raises its own tax and reporting questions. Our guides on beneficiaries who live outside the United States and Foreign Grantor Trust reporting explain what each side of the family should expect.
U.S. Citizens Living Abroad
U.S. citizens remain subject to U.S. estate tax on their worldwide assets wherever they live, and the country where they live may tax the same assets. If you’re a U.S. citizen living abroad with a home, accounts or family in Florida, your plan needs to work in both places.
Guides for International Families
- What Is a Foreign Grantor Trust?
- When Are Foreign Grantor Trusts Used in Estate Planning?
- Foreign Grantor Trusts vs. U.S. Trusts: Key Differences
- Foreign Grantor Trusts for Non-U.S. Citizens Living in the United States
- Using Foreign Grantor Trusts Before Becoming a U.S. Resident
- How Foreign Grantor Trusts Fit Into a Cross-Border Estate Plan
- Foreign Grantor Trust Reporting: Who Files What, and When
- Common Mistakes with Foreign Grantor Trust Planning
- Estate Planning for Non-U.S. Citizens Living in the United States
- Estate Planning for Foreign Nationals Owning U.S. Real Estate
- Estate Planning for International Business Owners with U.S. Assets
- Common Estate Planning Mistakes Foreign Nationals Make
- Will U.S. Estate Planning Documents Work for Foreign Assets and LLCs?
- What If My Beneficiaries Live Outside the United States?
- The 2027 Estate and Gift Tax Exemption: What to Do Before December 31
Frequently Asked Questions
Do non-U.S. citizens pay U.S. estate tax?
They can. Non-citizens who live in the U.S. are generally taxed on their worldwide assets, like citizens. Non-citizens who live abroad are taxed on U.S. assets such as real estate and U.S. stocks, and an estate tax return is required once those assets exceed $60,000.
Does the $15 million exemption apply to me if I’m not a U.S. citizen?
If you’re domiciled in the U.S., generally yes. If you live outside the U.S., generally not: your U.S. assets are subject to a much smaller exemption unless an estate tax treaty with your country provides otherwise.
Can I leave everything to my spouse if my spouse isn’t a U.S. citizen?
You can, but the unlimited marital deduction generally doesn’t apply unless the assets pass through a qualified domestic trust (QDOT). Without one, estate tax may be due at the first death.
Will my U.S. will cover my assets in another country?
Not always. Some countries have their own inheritance rules or formalities, and assets abroad may need separate documents. We coordinate your U.S. plan with your advisors in other countries.
Can you prepare my documents in Spanish?
Yes. We hold consultations and prepare documents in Spanish, and we explain how translations are handled if a document later has to be presented to a court, bank or other institution.
Set Up a Consultation
Tell us a little about your family and where your assets are. One of our attorneys will review your goals and get back to you about next steps.
- Prefer to talk? Call 305-723-9160
- 201 Alhambra Circle, Suite 801, Coral Gables, FL 33134
- Consultations in English and Spanish
Sending a message does not create an attorney-client relationship. Please don’t include confidential details until we’ve spoken.
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