Gift & Estate Tax

The administrator of the estate of a non-U.S. citizen, not living in the United States must file a United States estate tax return within 9 months after the date of death unless an extension of [...]

Yes, deceased nonresidents who were not U.S. citizens are subject to U.S. estate taxation with respect to their U.S.-situated assets (i.e. for example American real estate and securities of U.S. [...]

Depending on your specific facts and circumstances, you may be considered a ‘covered expatriate’. Special tax rules apply for covered expatriates. U.S citizens and residents receiving a gift or [...]

The estate of a non-U.S. citizen, not living in the United States, who personally owned U.S. real estate is likely to be faced with a tax cost. Holding the real estate through an entity (holding [...]

Unlike most European countries, where tax is imposed on the receipt of a gift or estate, the U.S. imposes tax on the transfer of the estate and the person making a gift. However, there is no [...]