Gift & Estate Tax.
A gift or an inheritance that crosses a border can raise U.S. questions alongside the rules of the country you live in. We map out where the two systems meet, so you know what a U.S. filing obligation would involve before anything is due.
Estates and gifts with a U.S. connection are rarely a single question. Where someone lived, where the assets sit and who is receiving them all shape whether a U.S. return belongs in the picture — and the answer is often not the one either family or local advisers expect.
We would rather map the position with you early than reconstruct it later.
We start by establishing the facts: the assets involved, their connection to the United States, and any reporting the recipients carry in their own right. From there we set out what would need to be prepared, in what order, and what we would need from you.
Where local advisers or an executor are already involved, we work alongside them rather than around them. The U.S. side is one part of an estate, and it is easier for everyone when it is handled as such.
Three strands of a cross-border estate
U.S. Estate Tax Return
Where an estate has a U.S. connection, a federal estate tax return may form part of settling it. We establish whether that applies, and prepare the return where it does.
U.S. Gift Tax Return
Gifts made by U.S. persons can carry a reporting obligation of their own, separate from any tax. We look at what has been given, and by whom, before deciding what needs to be filed.
Assets connected to the United States
Property, accounts and shareholdings can bring an estate into U.S. scope even when nobody involved lives there. We identify which assets do that, and what follows from it.