Language Translation Services
and Estate Transfers to Non-Citizen Spouses

Estate Transfer Documents Translation Services

Professional translation services and legal translation and court interpreting services are essential when dealing with a non-citizen spouse and global assets, as foreign languages and foreign laws often come into play.

The basic rule, applicable to all U.S. citizens and permanent residents, is that all worldwide assets are to be included in the taxable estate. More so, under U.S. law, an unlimited tax-free transfer of property is allowed between spouses so long as the recipient is a U.S. citizen (marital deduction). However, this deduction does not apply when the recipient is not a U.S. citizen, even if they are a permanent resident.

In such a case, gifts in excess of $100,000 per year are subject to the federal gift tax. And at death, when the surviving spouse is not a U.S. citizen, they will not qualify for the deduction unless the transfer qualifies as a qualified domestic trust (QDOT). It is important to understand that this rule applies to all assets – regardless of where they are located- and to get professional translations of all the relevant documents.

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