US estate tax declaration


For the legacy of a person who does not have US citizenship, a US tax return must be filed in certain cases.

A US tax return is to be submitted whenever the value of the US Situs Assets exceeds $ 60,000 on the date of death. The US situs assets include lower US shares or US bonds and US real estate.


If the excess of US $ 60,000 is exceeded, the US income tax must be submitted within 9 months of the date of death. This deadline can be extended to a further six months by the deadline extension form. It is advisable to pay the withholding tax to be paid with the time-limit form for avoiding penal and interest payments.

A ‘unified credit’, which is applied to the estate tax, is granted for each tax return to be submitted. The ‘unified credit’ currently amounts to a maximum of USD 13,000. The ‘unified credit’ may be higher if an agreement to avoid double taxation in the field of inheritance and gift tax has been concluded between the US and the country of residence of the deceased.


We will assist you with the preparation of the US tax return or if you would like us to check whether a tax return has to be submitted. Feel free to contact us.