By Attorney Francis M Boyer Last fact-checked: May 2026
By Attorney Francis M. BoyerBy Attorney Francis M Boyer Last fact-checked: May 2026
Quick Summary: If a family member died owning property in Florida and you live outside the United States, you’re likely facing a legal process called ancillary probate. Florida requires it before you can inherit, sell, or transfer the property. The rules for non-U.S. citizens are stricter than most people expect, especially around estate taxes.
Key Takeaways:
- Ancillary probate is mandatory: Florida requires a separate probate proceeding for any property owned by a person who lived and died outside the state, including foreign nationals.
- The estate tax exemption is drastically lower: Non-resident aliens receive only a $60,000 federal estate tax exemption, compared to $13.99 million for U.S. citizens.
- FIRPTA applies at sale: If you sell inherited Florida property as a non-U.S. citizen, 15% of the gross sale price is withheld by the IRS at closing.
- Foreign documents need authentication: Wills, death certificates, and court orders from other countries must be apostilled or consularly authenticated before a Florida court will accept them.
- Avoidance is possible with planning: Trusts, Lady Bird deeds, and joint ownership structures can bypass probate, but they don’t eliminate tax obligations for foreign nationals.
You’re in another country. A parent, a spouse, or a sibling has just died. Somewhere in the grief and paperwork, you learn they owned a condo in Jacksonville. Or a vacation home near Orlando. Or a rental property in Miami, they never mentioned at family dinners.
Now you’re staring at a legal system you’ve never dealt with, in a country that may not be yours. You need to figure out how to claim property you didn’t know existed.
You’re not alone in this situation. According to the National Association of Realtors and Florida Realtors 2025 Profile, foreign buyers purchased $10.4 billion in Florida residential real estate between August 2024 and July 2025. That’s billions in property that will eventually pass through international ancillary probate when those owners die.
What Is Ancillary Probate in Florida?
Ancillary probate is a secondary court proceeding that Florida requires when someone dies owning property in the state but lived somewhere else. It runs alongside the primary probate in the country where the person actually lived.
The word “ancillary” just means secondary or supplementary. Florida’s probate court handles only Florida property. Everything else stays with the courts in the person’s home country. Florida Statutes Chapter 734 governs this process specifically.
For non-U.S. citizens, the process carries extra weight. You’re not just dealing with a second probate court. You’re dealing with cross-border document requirements, different tax rules, and a legal system that doesn’t automatically recognize foreign court orders. That distinction matters more than most people realize.
When Foreign Nationals Own Florida Property: What Triggers the Process
If a non-U.S. citizen died owning titled real property in Florida, ancillary probate is triggered. It doesn’t matter whether they lived in Toronto, São Paulo, London, or France. If their name is on a Florida deed, you’re in this process.
Condominiums, single-family homes, vacation rentals, timeshares, commercial buildings, and undeveloped land all qualify. Bank accounts held solely in the deceased person’s name at a Florida institution may also require probate, depending on their title and whether they exceed $75,000.
What Happens Without a U.S. Will
Here’s where things get complicated for international families. If the person died without a valid will in the U.S., Florida’s intestacy laws determine who inherits the Florida property. Those rules may not match your home country’s inheritance laws.
Florida follows its own statutory order: surviving spouse first, then children, then parents, then siblings. If your country recognizes different inheritance rights for non-marital partners or extended family, Florida won’t apply those rules to its property.
Your home country’s laws define who qualifies as family for the primary estate. Florida’s laws control what happens to Florida real estate.
The Estate Tax Trap Most Non-U.S. Citizens Don’t See Coming
The estate tax rules for non-resident aliens are nothing like the rules for U.S. citizens or permanent residents.
The $60,000 Exemption vs. $13.99 Million
U.S. citizens and residents get a federal estate tax exemption of $13.99 million in 2025. Their estate pays zero federal estate tax on the first $13.99 million in assets.
Non-U.S. citizens get $60,000. That’s it.
If your family member owned a Florida condo worth $400,000, the taxable amount is $340,000. At the top federal rate of 40%, that’s a potential tax bill of $136,000 on a single property. Some countries have tax treaties with the U.S. that increase this exemption. Not every country does. If yours doesn’t, the full $60,000 cap applies.
| U.S. Citizen / Resident | Non-Resident Alien | |
|---|---|---|
| Estate tax exemption | $13.99 million | $60,000 |
| Tax rate above exemption | Up to 40% | Up to 40% |
| FIRPTA withholding on sale | Does not apply | 15% of gross sale price |
FIRPTA Withholding on Property Sales
FIRPTA stands for the Foreign Investment in Real Property Tax Act. If you inherit Florida property and later sell it, the buyer’s closing agent withholds 15% of the gross sale price and sends it to the IRS. On a $500,000 sale, that’s $75,000 held back at closing.
Some or all of that amount may be refundable after you file a U.S. tax return. But the withholding happens regardless. You won’t walk away from closing with the full sale price. Boyer Law Firm works with international tax advisors to help families plan for these obligations before they reach the closing table.
How International Ancillary Probate Works Step by Step
The basic process follows Florida Statutes §734.102: someone files a petition with the Florida circuit court in the county where the property sits. The court appoints a personal representative. Creditors are notified. Eventually, the property transfers to the rightful heirs.
But for international families, the complications layer on top of that framework.
Getting Foreign Documents Accepted in Florida Court
Florida courts don’t automatically accept documents from other countries. A death certificate from Germany, a will executed in Brazil, or a court order from the UK must be authenticated before filing.
If your country signed the Hague Apostille Convention, the process is relatively straightforward. You get an apostille stamp from your government, and Florida courts accept the document. For countries outside the Hague Convention, you’ll need consular authentication instead.
That’s a longer chain: your local government certifies the document, then your country’s ministry of foreign affairs, then the U.S. consulate or embassy.
Documents in any language other than English need certified translations. The authentication process alone can add four to eight weeks. Plan accordingly.
Appointing a Personal Representative from Abroad
Florida law restricts who can serve as a personal representative. Under Florida Statutes §733.304, a non-resident who isn’t a U.S. citizen must be a close relative of the deceased. That means spouse, sibling, parent, child, aunt, uncle, niece, or nephew.
If no qualifying relative is available or willing, a Florida-based attorney can be appointed to serve. That’s common in international cases where the family lives entirely overseas. Boyer Law Firm regularly serves in this role for families managing Florida property from abroad.
How Long Does International Ancillary Probate Take in Florida?
Domestic ancillary probate, where the deceased lived in another U.S. state, typically wraps up in three to six months. International cases take longer. Six to twelve months is realistic. Complex estates with tax treaty analysis or contested claims can stretch beyond a year.
The delays come from document authentication, coordination with foreign probate proceedings, translation of legal documents, and additional tax compliance steps. If your property is in Duval County, your petition goes through the Fourth Judicial Circuit Court, Probate Division.
Summary administration, available for estates valued under $75,000, can shorten the timeline to two to four months, even in international cases.
Every week spent waiting is a week you’re responsible for property taxes, insurance, and maintenance on property you can’t yet sell. That carrying cost adds up fast.
Can You Avoid Ancillary Probate If You Own Florida Property?
Yes. Several legal tools can bypass the probate process entirely. But for non-U.S. citizens, they don’t eliminate every obligation. The probate avoidance works. The tax exposure often remains.
Revocable Living Trust
Transferring Florida property into a revocable living trust means it passes directly to your beneficiaries at death without court involvement. The trust, not you personally, owns the property. When you die, the successor trustee distributes it according to the trust terms.
For non-U.S. citizens, the trust avoids probate but doesn’t change the estate tax calculation. The $60,000 exemption and FIRPTA still apply.
Lady Bird Deed
Florida is one of a handful of states that allow enhanced life estate deeds, called Lady Bird deeds. You keep full control of the property during your lifetime. At your death, it automatically transfers to the beneficiaries named on the deed. No court filing required.
For foreign nationals who want a simple transfer mechanism, this is often the most practical option. Boyer Law Firm’s international probate attorneys help families choose the right structure based on their country’s tax treaty status with the U.S.
Boyer Law Firm Handles International Ancillary Probate in Florida
You don’t have to figure out Florida’s probate system from thousands of miles away on your own. That confusion you felt reading about apostilles, FIRPTA withholding, and $60,000 exemptions is exactly why international probate requires specialized counsel.
Managing attorney Francis M Boyer is Board Certified in International Law by The Florida Bar. The firm handles ancillary probate for non-U.S. citizens across all Florida counties, with offices in Jacksonville, Miami, Orlando, Tampa, and Boca Raton.
Whether you’re coordinating with a foreign probate proceeding or need a Florida-based personal representative, Boyer’s team manages the process from petition to property transfer.
Call to schedule a consultation about your international ancillary probate in Florida.
About the Author: Francis M. Boyer is the founding attorney of Boyer Law Firm and a Board Certified Specialist in International Law by The Florida Bar. He is licensed in Florida and New York and has handled international family law cases across the Americas, Europe, and Africa for over 18 years.
FAQs About International Ancillary Probate in Florida
Can a foreign will be probated in Florida?
Yes. Florida generally recognizes foreign wills if they meet the execution requirements of the country where they were created. The will must be authenticated through an apostille or consular certification before filing. Your international probate attorney handles the authentication process as part of the ancillary probate petition.
Do foreign nationals pay estate tax on Florida property?
Yes, and the exemption is far lower than most people expect. Non-resident aliens receive a $60,000 federal estate tax exemption compared to $13.99 million for U.S. citizens. Tax treaties between the U.S. and certain countries may provide a higher exemption, but not all countries have applicable treaties.
Can a non-U.S. citizen serve as personal representative in Florida?
Yes, with restrictions. A non-resident alien must be a close family member of the deceased to qualify. If no qualifying relative is available, a Florida international probate attorney can serve or co-serve as personal representative on the family’s behalf.
How much does international ancillary probate cost in Florida?
Costs depend on property value, estate complexity, and tax obligations. Expect attorney fees, court filing fees, document authentication and translation costs, and potential tax advisory fees. International cases generally cost more than domestic ancillary probate due to cross-border coordination.
What is the difference between domiciliary and ancillary probate?
Domiciliary probate happens in the country or state where the deceased person lived. Ancillary probate happens in Florida specifically to transfer the Florida property. Both proceedings often run at the same time, with the ancillary court deferring to the domiciliary court on questions about the will’s validity.