Succession: United States → United States
Case complexity: low. The testator resides in United States, the heir resides in United States.
Which law decides who gets what
Under United States rules, money, accounts and shares are inherited by the law of the country where the person lived, while real estate follows the law of the country where it physically sits.
Who the law forces you to include
United States: Testamentary freedom (except Louisiana); a spousal elective share is available.
Where tax arises
United States: Federal estate tax. For non-resident non-citizens the exemption is only $60,000 on US-situs assets, tax up to 40% (US real estate, shares of US companies, property in the US).
How it is recognised and processed
Standard process in United States.
What to set up in advance
Will with a choice of applicable law
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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
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