Estate Planning for International Residents and Foreign-Born Families in Weston, FL
Weston is one of the most internationally diverse communities in South Florida, with large Venezuelan, Colombian, Argentine, and Brazilian populations. Estate planning for non-citizen residents and families with assets in multiple countries requires strategies that standard plans overlook.
Quick Answer
Non-citizen residents in Florida face estate planning rules that differ significantly from those that apply to U.S. citizens. The most important difference involves the unlimited marital deduction: U.S. citizens can leave any amount to a surviving spouse completely free of federal estate tax. Non-citizen spouses do not receive this unlimited deduction — instead, an estate must use a Qualified Domestic Trust (QDOT) to defer estate tax on amounts passing to a non-citizen spouse. Without a QDOT, assets above the estate tax exemption (currently $13.61 million) passing to a non-citizen spouse are subject to federal estate tax at death. Florida has no state estate tax. Non-citizen green card holders who are U.S. residents for tax purposes are treated like citizens for estate tax purposes on their worldwide assets. Non-resident aliens — those without a green card — face estate tax only on U.S.-situs assets, but with a much lower exemption of just $60,000. A Weston estate planning attorney familiar with international families can identify these issues and implement the right strategies.
Weston consistently ranks among the most diverse communities in Broward County. Its population includes a significant percentage of residents born in Venezuela, Colombia, Argentina, Brazil, and other Latin American countries — many of whom are permanent residents, visa holders, or dual citizens. estate planning for these families involves legal questions that generic estate planning guides do not address.
Green Card Holders: Resident Aliens for Estate Tax Purposes
If you hold a green card (lawful permanent resident status), you are treated as a U.S. resident for federal estate and gift tax purposes. This means:
- Your worldwide assets are subject to U.S. estate tax at death
- You receive the same federal estate tax exemption as a U.S. citizen (currently $13.61 million per person)
- You do not receive the unlimited marital deduction if your spouse is also a non-citizen
The critical issue for green card holders married to other non-citizens: neither spouse can give the other unlimited tax-free transfers at death without a Qualified Domestic Trust.
The Non-Citizen Spouse Problem
Under U.S. tax law, assets passing to a surviving spouse are generally exempt from estate tax — regardless of amount. This unlimited marital deduction is one of the most powerful estate planning tools available. But it applies only when the surviving spouse is a U.S. citizen.
If your spouse is not a U.S. citizen, assets passing to them at your death above the estate tax exemption are subject to federal estate tax. For a family with $5–10 million in assets, this can create a substantial, unexpected tax bill payable within nine months of death.
The solution: a Qualified Domestic Trust (QDOT)
A QDOT is a special trust designed specifically to allow non-citizen spouses to receive the marital deduction. Key features:
- Assets in a QDOT are not taxed at the first spouse's death
- At least one trustee must be a U.S. citizen or domestic corporation
- Estate tax is deferred until distributions are made from the trust or the second spouse dies
- The surviving non-citizen spouse can receive all income from the trust annually without triggering the deferred tax
- Principal distributions (not income) trigger the deferred estate tax at the time of distribution
For many Weston families, a QDOT provides substantial protection while preserving income for the surviving spouse.
Non-Resident Aliens: A Different Set of Rules
If you are not a U.S. citizen and do not hold a green card, you are classified as a non-resident alien for estate tax purposes. The rules differ significantly:
- Only your U.S.-situs assets are subject to U.S. estate tax
- U.S.-situs assets include U.S. real estate, U.S. bank accounts, stocks of U.S. corporations, and certain other assets
- The estate tax exemption is only $60,000 — not $13.61 million
- Above $60,000, U.S. estate tax rates apply (up to 40%)
Many non-resident aliens who own Florida vacation property or investment accounts do not realize they may have a U.S. estate tax exposure. Proper planning — which may include foreign trusts, LLCs, or life insurance arrangements — can reduce this exposure significantly.
Tax Treaties
The United States has estate and gift tax treaties with a number of countries that may affect how your assets are taxed. For Latin American families, these treaties are generally limited — many countries in the region do not have estate tax treaties with the U.S. Your estate planning attorney should review whether any treaty applies to your situation.
Assets in Multiple Countries
Many Weston families own property or maintain accounts in their country of origin in addition to their U.S. assets. These assets present two planning challenges:
1. Which country's law governs? Generally, real property is governed by the laws of the country where it is located. A Florida will may have no effect on property in Colombia, Venezuela, or Argentina.
2. How is the asset valued and taxed? Foreign assets may be subject to estate or inheritance taxes in the country where they are located, in addition to potential U.S. tax on the same assets (though foreign tax credits may reduce double taxation).
A coordinated plan that addresses both U.S. and foreign assets — ideally with coordination between U.S. and foreign counsel — is the right approach for families with significant cross-border holdings.
Florida-Specific Considerations for Non-Citizens
Florida law itself does not restrict non-citizens from owning property, executing wills, or serving as personal representatives or trustees. Non-citizens face the same Florida probate rules as citizens. The distinctions arise at the federal tax level, not the state level.
Frequently Asked Questions
Can a non-citizen be a personal representative (executor) of a Florida estate? Yes, with one restriction: if the personal representative is not a Florida resident, they must be related to the deceased by blood, marriage, or adoption. A non-citizen spouse residing in Florida can serve without restriction.
My spouse recently became a U.S. citizen. Do we still need a QDOT? If your spouse is now a citizen at the time of your death (not just when the will was signed), the unlimited marital deduction applies and no QDOT is needed. However, any existing QDOT from a prior estate plan should be reviewed to reflect the changed circumstances.
We own an apartment in Bogotá and a home in Weston. How should both be planned for? The Weston property should be addressed in a Florida estate plan (likely a revocable living trust to avoid probate). The Bogotá property is governed by Colombian succession law and may need a separate plan coordinated with Colombian counsel.
Is there a language barrier issue working with a Florida estate planning attorney? Many South Florida estate planning attorneys are bilingual. Our office can discuss your situation in Spanish and ensure your documents are fully explained before signing.
Contact Mark Mastrarrigo P.A. to discuss estate planning strategies for your family's specific international circumstances. Our Cooper City office serves Weston, Davie, Miramar, and all of Broward County.