Five questions for a cross-border estate-plan review
A will is only one part of a plan spanning domicile, beneficiaries, account titles, trusts, and multiple legal systems.
Read the guideQuestions to frame first
Begin with facts, dates, and ownership.
- Where could domicile be asserted?
- Will the documents work where assets are held?
- Can the chosen people serve?
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Common planning threads
Rules vary by country, status, year, account, and personal facts. Confirm material decisions against current primary sources.
Cross-border wills
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideTrusts
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideEstate and inheritance taxes
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideBeneficiary designations
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideInternational probate
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideForced-heirship rules
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideGifts and inheritances
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideOwnership of foreign property
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Discuss this topicPlanning for multinational families
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideU.S. persons as trustees or beneficiaries
Understand the relevant countries, timing, account or legal structure, and which professional should confirm the conclusion.
Read a related guideArticle library · 19 guides
Read about estate planning
Use these source-linked guides to understand the recurring decisions, then confirm how the rules apply to your countries and circumstances.
Family governance when heirs live in different countries
A practical framework for decision rights, communication, entities, and succession across generations and jurisdictions.
Read the guideU.S. estate tax and U.S.-situs assets for nonresidents
Identify assets exposed to U.S. estate tax, treaty relief, ownership structure, deductions, and filing responsibilities.
Read the guideEstate and gift planning with a non-U.S.-citizen spouse
Coordinate marital transfers, annual gifts, QDOT planning, account titles, beneficiaries, and two legal systems.
Read the guideA beneficiary review for families living abroad
Align retirement accounts, insurance, transfer-on-death designations, trusts, and local succession rules.
Read the guideA practical checklist for overseas heirs of U.S. assets
Plan for inherited accounts, local inheritance tax, U.S. reporting, currency, trusts, and recordkeeping before distributions begin.
Read the guideBefore serving as trustee while living abroad
Review trust residence, reporting, banking, investment authority, tax filings, and practical administration.
Read the guideCoordinating wills across countries
Decide whether one worldwide will or coordinated local wills best address assets, probate, succession, and administration.
Read the guideCross-border charitable giving without losing the tax benefit
Match the donor, charity, asset, residence country, and deduction rules before making the gift.
Read the guideDo You Need More Than One Will
Families owning assets or living in more than one country. A practical long-form guide to inventory assets and probate jurisdictions, compare one worldwide will with situs wills, prevent one document from revoking another, and the decisions that connect them.
Read the guideU S Situs Assets and Estate Tax for Nonresidents
Non U S persons who own American investments or property. A practical long-form guide to explain domicile and nonresident estate tax status, identify common u s situs assets, review exemptions treaties and filing duties, and the decisions that connect them.
Read the guideReceiving a U S Inheritance While Living Abroad
Beneficiaries who live outside the United States. A practical long-form guide to identify what is being inherited, separate estate inheritance and income taxes, review treaty relief and local reporting, and the decisions that connect them.
Read the guideReceiving a Foreign Inheritance as a U S Taxpayer
Americans inheriting foreign property accounts or businesses. A practical long-form guide to determine whether u s income or transfer tax applies, identify information returns and deadlines, establish basis and obtain valuations, and the decisions that connect them.
Read the guideEstate Planning With a Non U S Citizen Spouse
Mixed citizenship couples who need survivor and transfer planning. A practical long-form guide to explain marital deduction limitations, review annual and lifetime gift rules, introduce qualified domestic trusts, and the decisions that connect them.
Read the guideBeneficiary Designations Across Borders
Expats whose retirement insurance and transfer on death forms may conflict with local law. A practical long-form guide to create a complete beneficiary inventory, check marital forced heirship and community property rules, coordinate forms with wills and trusts, and the decisions that connect them.
Read the guideWhen a U S Trust Crosses a Border
Settlors trustees and beneficiaries dealing with a trust in another tax system. A practical long-form guide to identify the trust type and controlling persons, determine residence and reporting in both countries, review distributions income and asset ownership, and the decisions that connect them.
Read the guideBecoming a Trustee While Living Abroad
Expats asked to serve as trustee of a U S or foreign trust. A practical long-form guide to understand fiduciary duties and governing law, check whether location changes trust residence, plan banking investment and signature authority, and the decisions that connect them.
Read the guideCross Border Gifting During Life
Families considering gifts of cash investments or property across borders. A practical long-form guide to map donor recipient and asset locations, compare gift income and capital gains taxes, use exclusions treaties and reporting correctly, and the decisions that connect them.
Read the guideThe Cross Border Incapacity and Emergency Plan
International families who need documents that work during a crisis. A practical long-form guide to review powers of attorney and healthcare directives, confirm recognition in each relevant country, create emergency access to cash and records, and the decisions that connect them.
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