By Attorney Francis M Boyer Last fact-checked: May 2026
By Attorney Francis M. BoyerQuick Summary: If you’re not a U.S. citizen and you’ve inherited property in Florida, your right to that inheritance isn’t the problem. The complications are procedural and financial: a separate Florida probate process, a federal estate tax exemption that drops from $15 million to $60,000, and a 15% tax withholding if you ever sell. An international inheritance attorney handles all of it so nothing slips through.
Key Takeaways:
- Your inheritance is protected: Florida law does not restrict property inheritance based on citizenship, visa status, or where you live.
- Probate gets a second layer: If the person who passed away lived outside Florida, the estate likely needs a separate Florida probate called ancillary administration.
- The tax gap is steep: Non-resident non-citizens get a $60,000 federal estate tax exemption instead of the $15 million that U.S. citizens receive.
- Selling triggers FIRPTA: When a foreign person sells U.S. real estate, the IRS automatically withholds 15% of the sale price.
- A QDOT can save a surviving spouse: Non-citizen spouses don’t qualify for the unlimited marital deduction, but a Qualified Domestic Trust defers the tax.
Someone you loved passed away. And somewhere in the grief, you learned there’s a Florida property with your name attached to it. Maybe a condo in Jacksonville. Maybe a house in Miami you’ve only seen in photos. You didn’t plan for this. Now you’re trying to figure out what happens next, from another country, in a legal system you’ve never dealt with before.
You’re far from alone in this situation. Florida is the top destination for international real estate in the United States. Between April 2024 and March 2025, the state attracted 21% of all international home purchases nationally, with buyer dollar volume reaching $10.4 billion. Thousands of properties across the state are owned by people with ties outside the U.S. When those owners pass away, someone abroad inherits. And that’s when international inheritance law gets complicated.
Can a Non-U.S. Citizen Inherit Property in Florida?
Yes. Florida law does not restrict inheritance based on citizenship or immigration status. Whether you hold a green card, a tourist visa, or live entirely outside the United States, you can legally inherit real estate, bank accounts, and other assets located in Florida.
Under international inheritance law, property passes to you either through the deceased person’s will or, if there was no will, through Florida’s intestacy laws. Under Florida Statutes §732.102, a surviving spouse’s share depends on whether the deceased had children from another relationship.
The rules apply the same way regardless of your nationality. Your right to inherit isn’t the issue. The process of actually receiving it is where things shift.
How Florida Probate Works When You Live Outside the U.S.
If the person who passed away lived outside Florida but owned real property here, the estate needs a separate Florida court proceeding called ancillary administration. That’s true even if probate is already underway in another country. Florida requires its own process for property within its borders.
At Boyer Law Firm, we handle the Florida side of these cases regularly. The process starts with filing in the circuit court of the county where the property is located. A Florida-appointed personal representative manages the local estate, which runs alongside whatever probate is happening in the decedent’s home country.
What Ancillary Probate Means for Foreign Heirs
Ancillary probate exists because Florida courts only have authority over property within the state. Under Florida Statutes Chapter 734, when someone domiciled outside Florida dies owning real property here, a separate administration is required.
If the property sits in Duval County, the filing goes to the Duval County Circuit Court in Jacksonville. A Miami property goes through the Miami-Dade Probate Division.
What the Ancillary Probate Timeline May Look Like
Most people want to know how long this takes. Here’s a realistic breakdown:
- Weeks 1-4: Document collection and filing. Your international inheritance attorney gathers the foreign death certificate (which typically needs an Apostille or certified translation), the will, and proof of the decedent’s non-U.S. domicile. The Petition for Ancillary Administration gets filed in the correct Florida county court.
- Months 2-4: Creditor notice and tax analysis. Florida law requires a notice-to-creditors period. During this window, your attorney also handles the IRS side: estate tax return preparation and FIRPTA planning if a property sale is likely.
- Month 4+: Distribution. Once the creditor period closes and tax obligations are addressed, the property transfers to you or gets listed for sale.
Contested cases take longer. But you don’t need to be physically present in Florida for most of this process. That’s one less thing on your plate.
Documents You’ll Need to Get Started
International inheritance law cases involve paperwork from two countries, and one missing document can stall the whole process. Here’s what to start collecting now:
- Original death certificate from the decedent’s home country (with Apostille or certified English translation; this is the document that trips people up most often)
- Certified copy of the foreign will, if one exists
- Proof of the decedent’s non-U.S. domicile (foreign tax returns, utility bills, or government-issued residency documents)
- Florida property deed or most recent county tax bill (available from the county property appraiser’s website)
- Your own identification and proof of your relationship to the deceased
Getting these together before your first attorney meeting saves weeks.
The Estate Tax Gap That Catches Foreign Heirs Off Guard
Here is where the numbers get serious. U.S. citizens and permanent residents receive a federal estate tax exemption of $15 million in 2026. If you’re a non-resident non-citizen, your exemption is $60,000.
Everything above that threshold in U.S.-situated assets gets taxed at rates up to 40%. U.S.-situated assets include Florida real estate, tangible personal property in the U.S., and certain U.S. securities. If you’ve inherited a $500,000 home in Tampa, the taxable amount starts at $440,000. The U.S. does hold estate tax treaties with 17 countries that may increase the exemption or change how it’s calculated.
Whether a treaty applies depends on your country of residence and the specific treaty terms. That analysis is one of the first things an international inheritance attorney handles.
Which Countries Have Estate Tax Treaties with the U.S.?
Not all 17 treaties work the same way. Here are the countries most relevant to Florida’s international inheritance law cases, based on where the state’s foreign property owners typically come from:
| Treaty Country | What the Treaty Typically Addresses |
|---|---|
| Canada | Pro-rata share of the unified credit, reducing the estate tax gap significantly |
| United Kingdom | Pro-rata unified credit based on worldwide estate value |
| Germany | Situs rules that may shift which country taxes the property |
| France | Pro-rata unified credit and exemptions for certain asset classes |
| Japan | Limits on double taxation of the same estate assets |
Other treaty partners include Australia, Austria, Denmark, Finland, Greece, Ireland, Italy, Netherlands, Norway, South Africa, Sweden, and Switzerland. Each treaty is different. Your attorney reviews the specific terms that apply to your country.
Non-Citizen Spouses and the Marital Deduction Trap
If your spouse was a U.S. citizen and you’re not, you don’t qualify for the unlimited marital deduction that normally lets spouses inherit tax-free. Without that deduction, the estate tax applies immediately to anything above the $60,000 exemption. The financial exposure can be enormous.
International inheritance law provides a workaround: a Qualified Domestic Trust, or QDOT. Under IRC §2056A, a QDOT defers estate tax on the inherited assets until you take distributions from the trust. It doesn’t eliminate the tax. It buys time and spreads the impact. Setting one up requires specific legal steps, and it has to be in place before the estate tax return is filed. Boyer Law Firm can evaluate whether a QDOT fits your situation and get it set up before the deadline.
What Happens If You Sell the Property: FIRPTA Withholding Explained
If you decide to sell the inherited Florida property, another tax layer kicks in. Under FIRPTA (IRC §1445), when a non-U.S. person sells real property in the United States, the buyer is required to withhold 15% of the gross sale price and send it directly to the IRS.
In real terms, a $400,000 property in Jacksonville means $60,000 gets withheld at closing. That money goes to the IRS before you see any of it. The withholding isn’t necessarily your final tax bill. Your actual capital gains tax may be lower, and you can file a return to recover the difference. But the cash flow hit is immediate.
An international probate attorney at our firm helps clients file for a withholding certificate before the sale closes, which can reduce the amount held. Planning for FIRPTA before you list the property matters more than dealing with it after.
U.S. Citizen vs. Non-Citizen Inheritance: A Side-by-Side Comparison
The differences between inheriting as a U.S. citizen and inheriting as a non-citizen add up fast. Here’s how they compare:
| Factor | U.S. Citizen Heir | Non-U.S. Citizen Heir |
|---|---|---|
| Federal estate tax exemption | $15 million (2026) | $60,000 |
| Unlimited marital deduction | Yes | No (QDOT required) |
| FIRPTA withholding on sale | Does not apply | 15% of the sale price withheld |
| Florida probate | Standard administration | May require ancillary administration |
| Estate tax treaty relief | Not needed | Available in 17 countries |
Which column applies to you depends on your residency status, your relationship to the deceased, and whether a treaty exists between the U.S. and your home country. At Boyer Law Firm, we handle these assessments for international clients regularly.
How an International Inheritance Attorney Protects Your Florida Inheritance
An international inheritance attorney coordinates between Florida probate courts, the IRS, and your home country’s legal system so nothing falls through the cracks. That coordination is the difference between a smooth transfer and a costly mistake.
Here’s what that looks like in practice:
- Filing ancillary probate in the correct Florida county court
- Applying for estate tax treaty benefits that lower your tax exposure
- Handling FIRPTA withholding certificates before a property sale
- Coordinating with foreign counsel and a tax specialist to align the Florida process with your home country’s probate
Most people don’t realize how many moving parts sit behind an international inheritance until they’re already behind on a deadline. Getting an international inheritance attorney involved early protects both the timeline and your bottom line.
Boyer Law Firm: Your International Inheritance Attorney in Florida
You’re dealing with enough right now. Let Boyer Law Firm handle the Florida legal side. With offices in Jacksonville, Miami, Orlando, Tampa, and Boca Raton, our firm works with international clients managing inheritance across borders.
Whether you need an ancillary probate filed, estate tax treaty analysis, or FIRPTA planning before a sale, Boyer Law Firm brings the international inheritance law experience to handle every piece.
Schedule a consultation with one of our Florida offices to talk through your situation. The first step is the easiest one.
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 Inheriting Florida Property as a Non-U.S. Citizen
How much can a non-U.S. citizen inherit in Florida?
There’s no dollar cap on what you can inherit. Florida law doesn’t limit inheritance based on citizenship. The complications are about federal estate taxes, not your right to the property. Non-resident non-citizens face a $60,000 estate tax exemption instead of $15 million, which can create a large tax bill on bigger estates.
Does Florida have an inheritance tax for foreigners?
Florida does not impose a state inheritance tax or estate tax. The tax exposure for non-U.S. citizens comes from the federal estate tax, which treats non-resident non-citizens differently under international inheritance law by offering a much lower exemption. Your home country may also have its own tax rules that apply.
Do I need a lawyer to inherit property in Florida from another country?
You’re not legally required to hire one, but the process involves ancillary probate filings, federal estate tax calculations, and potentially FIRPTA planning. Each of those has deadlines and technical requirements shaped by international inheritance law that are hard to manage from abroad. An international inheritance attorney is the specific type of lawyer equipped for this.
Can I sell inherited Florida property if I live outside the United States?
Yes, but FIRPTA applies. The buyer withholds 15% of the sale price for the IRS at closing. An international inheritance attorney can file for a withholding certificate to reduce that amount before the sale goes through. Planning ahead makes a real difference in what you walk away with.