Cincinnati-based Kohnen & Patton’s international estate planning attorneys serve three distinct groups: U.S. citizens living outside the country, non-citizens residing in or owning property in the U.S., and non-citizens abroad with U.S.-based investments. For each, we provide tailored cross-border wealth planning that addresses succession transfers, U.S. transfer tax obligations, and the legitimate reduction of estate, gift, and generation-skipping taxes. Our attorneys work closely with your existing foreign and domestic professionals, including private bankers, accountants, and family office advisors, to ensure a cohesive international estate plan built around your unique situation.

Services include:

  • Designing the U.S. component of a cross-border wealth transfer plan. The plan provides for the succession of property and the legitimate avoidance or reduction of the various U.S. transfer taxes: Inheritance, gift, estate and generation-skipping taxes
  • Assisting international families of persons who have died holding U.S. assets with preparation of U.S. transfer tax returns, applications for U.S. Transfer Certificates and the preparation of documents required by U.S. transfer agents, banks, brokerage houses and U.S. probate courts in accomplishing Succession Transfers
  • Advising clients about the U.S. Expatriation Exit Tax and planning for its legitmate avoidance or reduction.
  • Structuring the ownership of U.S. Immovables (real estate)

 

To find out how Kohnen & Patton can assist you with your unique International Estate Planning needs:

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Treaties

Persons residing in any of the following countries (who are neither U.S. citizens nor “long term” U.S. residents) and citizens or residents of any of the countries listed below who reside in the U.S., but are not “long term” U.S. residents, should review the general provisions of the applicable treaty.  The treaties vary as to the time period that one must reside in the U.S. before becoming a “long term” U.S. resident.

In most instances, the estate tax imposed at death by the U.S. will reduce the estate tax, if any, imposed by each of these treaty countries.

  • Australia
  • Austria
  • Canada
  • Denmark
  • Finland
  • France
  • Germany
  • Greece
  • Ireland
  • Italy
  • Japan
  • Netherlands
  • South Africa
  • Switzerland
  • United Kingdom

 

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