Will R Probate Foreign
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FAQ
Technically under California law, you could name a non-resident of the United States as your executor and then that person could request that the court appoint him or her to perform executor duties. (Probate Code §§ 8465(a)(2), 8402(a)(4).) Non-citizens who are U.S. residents can be executors too.
An executor for a nonresident, not a citizen of the U.S. must file an estate tax return, Form 706-NA, United States Estate (and Generation-Skipping) Tax Return, Estate of a nonresident not a citizen of the United StatesPDF, if the fair market value at death of the decedent's U.S.-situated assets exceeds $60,000.
If you're a U.S. citizen, you're subject to federal gift and estate taxes on all your worldwide assets, regardless of where you live or where your assets are located.
Understanding International Wills The documents likely need to be in writing; The documents need to unambiguously describe your assets; The documents need to describe how you wish your assets to be distributed; and. The documents need to be signed by two or more witnesses.
In such cases, courts will generally accept the validity of a foreign will if it was successfully probated without contest in the decedent's domicile.