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Estate and Gift tax Situs of Assets – Specific Examples

  • picture of Jennie Cherry
    Jennie Cherry
  • picture of Pamela Goldfarb
    Pamela Goldfarb
  • picture of Rashad Wareh
    Rashad Wareh

The first part of this series summarized basic US gift and estate tax situs rules and how the gift and estate taxes are applied to individuals who are not US citizens and are not domiciled in the United States for transfer tax purposes (non-resident aliens) (for further details please see “Estate and gift tax situs of assets – basic rules”). This article provides examples of certain specific assets that are often part of a non-resident alien’s investment portfolio. December 10, 2020. Download