International Estate Planning

Decedent’s Domicile

Posted in Quick Guides, Australia, International Estate Planning | Posted on Jun 9, 2022

The concept of “domicile” is critical in determining U.S. estate tax liability upon a decedent’s death since property located outside of the U.S....Read more

What is the Generation-Skipping Transfer Tax (GSTT)?

Posted in International Estate Planning, Australia | Posted on Mar 3, 2020

The Generation-Skipping Transfer Tax (GSTT) is imposed by the Internal Revenue Code (sections 2601 to 2664) at the Federal level as an estate...Read more

Which U.S. States Impose Estate and Inheritance Taxes?

Posted in Australia, International Estate Planning | Posted on Mar 3, 2020

Some U.S. States impose their own estate and inheritance taxes. It is important to note that these taxes apply in addition to any...Read more

U.S. Tax Implications with Australian Inter Vivos and Testamentary Trusts

Posted in Australia, International Estate Planning | Posted on Mar 3, 2020

It is common for Australian estate planning purposes, to plan for the succession of control of an inter vivos trust either by Will...Read more

U.S. Citizens with Non-U.S. Citizen Spouses

Posted in Australia, International Estate Planning | Posted on Mar 3, 2020

It is not uncommon for a U.S. citizen to have a non-U.S. citizen spouse. However, U.S. tax law treats non-U.S. citizen spouses (even...Read more

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