Gift and Estate Tax Planning

Transfers during life or at death will have US Estate and Gift Tax implications. It is critical to understand these potential implications to avoid tax and compliance issues. This is particularly important if you are also an international taxpayer.


There are numerous US Estate and Gift Tax implications to consider when making any transfers during life or at death. For instance, US taxpayers currently have a lifetime Gift/Estate Tax exemption of  $12.9 million. This amount is adjusted annually and is projected to fall to approximately $6 million in 2026. 

In addition, for Gift Tax purposes a US taxpayer is allowed an annual exemption for gifts of $17,000 (also adjusted annually) for each gift recipient; and a $175,000 annual exemption for gifts to a non-US citizen spouse.

Changing life circumstances often complicate tax planning and compliance. These life events may include marriage, the birth of a child, divorce, death, inheritance, establishing a joint account, buying a home, taking out a mortgage, portfolio investments and setting up a business structure. 

Tax and compliance issues are commonplace within the US tax system and are particularly relevant to today’s multinational families. 

US taxpayers are subject to Gift and Estate Tax on their worldwide assets. However, if they are domiciled in a country other than the United States, it is possible for them to also be subject to estate/gift taxes in the other country as well.  The US has entered into a number of Estate Tax treaties that may be available to reduce double tax exposure.

Our Advisory Services

  • Analysis of US Estate tax for US Taxpayers
  • Analysis of US Estate tax for Non-Residents who own US assets
  • Cross border estate tax analysis and calculations
  • Analysis of US Estate Tax Treaties 
  • US Estate Tax and UK IHT Analysis

We are members of the GGI Global network with professional tax and legal advisors in 126 countries around the world to support complex multi-jurisdictional cases.

Our Compliance Services

We can file Estate and Gift Tax returns for US Taxpayers and Non-Residents.

Planning ahead is important, and we can help you

Transfers during life or at death will have US Estate and Gift Tax implications, and tax planning and compliance issues arise with many day-to-day events. We specialize in international taxpayers and completely review a taxpayer’s income and estate plan and assist in the development of a lifetime gifting program, or appropriate estate structure, to minimize the impact. We also can prepare Gift and Estate Tax returns for US Citizens, Residents and Non-Residents. Contact us to discuss how we can help you