United States: sourced answers
6 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Divorce in a country
Does the country participate in Regulation (EU) 2016/1103 on matrimonial property regimes
Not bound
«The Regulation was adopted under the procedure of enhanced cooperation by 18 EU countries: Sweden, Belgium, Greece, Croatia, Slovenia, Spain, France, Portugal, Italy, Malta, Luxembourg, Germany, the Czech Republic, the Netherlands, Austria, Bulgaria, Finland and Cyprus.»
Source: e-justice.europa.eu · source copy as of 2026-10-02
Succession in a country
Does the country levy an inheritance or estate tax
estate tax
«The executor of a decedent’s estate uses Form 706 to figure the estate tax imposed by chapter 11 of the Internal Revenue Code. This tax is levied on the entire taxable estate and not just on the share received by a particular beneficiary.»
Source: Instructions for Form706 (RevJuly2026) · source copy as of 2026-10-02
What is charged on succession: the estate, the heir's acquisition, the gratuitous transfer (stamp duty) or a deemed disposal at death
estate tax
«The executor of a decedent’s estate uses Form 706 to figure the estate tax imposed by chapter 11 of the Internal Revenue Code. This tax is levied on the entire taxable estate and not just on the share received by a particular beneficiary.»
Source: Instructions for Form706 (RevJuly2026) · source copy as of 2026-10-02
Is the deceased's worldwide estate taxed where the deceased was connected with the country (residence, domicile, citizenship)
Applies when: domiciled in the country
US citizenship or US domicile at death — worldwide
«File Form 706 for the estates of decedents who were either U.S. citizens or U.S. residents at the time of death. For estate tax purposes, a resident is someone who had a domicile in the United States at the time of death.»
Source: Instructions for Form706 (RevJuly2026) · source copy as of 2026-10-02
«The gross estate includes all property in which the decedent had an interest (including property outside the United States).»
Source: Instructions for Form706 (RevJuly2026) · source copy as of 2026-10-02
Applies when: citizen (national)
US citizenship or US domicile at death — worldwide
«File Form 706 for the estates of decedents who were either U.S. citizens or U.S. residents at the time of death. For estate tax purposes, a resident is someone who had a domicile in the United States at the time of death.»
Source: Instructions for Form706 (RevJuly2026) · source copy as of 2026-10-02
«The gross estate includes all property in which the decedent had an interest (including property outside the United States).»
Source: Instructions for Form706 (RevJuly2026) · source copy as of 2026-10-02
Is the country a party to the 1961 Hague Convention on the form of testamentary dispositions
not a party
«Contracting Party S 1 R/A/S 2 Type 3 EIF 4 EXT 5 Auth 6 Res/D/N/DC 7 Albania 25-X-2013 A 24-XII-2013 Res 10,12 Antigua and Barbuda 1-V-1985 Su 1-XI-1981 Armenia 1-III-2007 A 30-IV-2007 Res 10,12,13 Australia 22-IX-1986 A 21-XI-1986 D 17 Austria 5-X-1961 28-X-1963 R 5-I-1964 Res 12 Belgium 10-X-1968 20-X-1971 R 19-XII-1971 Res 10 Bosnia and Herzegovina 23-VIII-1993 Su 6-III-1992 Botswana 18-XI-1968 A 17-I-1969 Res 1,8 Brunei Darussalam 10-V-1988 A 9-VII-1988 China (the People's Republic of) C N Croatia 23-IV-1993 Su 8-X-1991 Denmark 5-X-1961 21-VII-1976 R 19-IX-1976 Estonia 13-V-1998 A 12-VII-1998 Res Eswatini 23-XI-1970 A 22-I-1971 Res 9 Fiji 28-VI-1971 Su 10-X-1970 Res 9 Finland 13-III-1962 24-VI-1976 R 23-VIII-1976 France 9-X-1961 20-IX-1967 R 19-XI-1967 D,Res 10 Germany 5-X-1961 2-XI-1965 R 1-I-1966 Greece 5-X-1961 3-VI-1983 R 2-VIII-1983 Grenada 20-V-1985 Su 7-II-1974 Ireland 3-VIII-1967 A 2-X-1967 Israel 11-XI-1977 A 10-I-1978 Italy 15-XII-1961 Japan 30-I-1964 3-VI-1964 R 2-VIII-1964 Lesotho 1-VI-1977 Su 4-X-1966 Luxembourg 5-II-1968 7-XII-1978 R 5-II-1979 Res 1 Mauritius 24-VIII-1970 Su 12-III-1968 Montenegro 1-III-2007 Su 3-VI-2006 Netherlands (Kingdom of the) 17-III-1980 2- …»
Source: HCCH Convention status table and declarations · source copy as of 2026-10-02
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