Connecticut is home to many foreign-owned assets from bank accounts and securities to real estate and artwork stored in the state. When a foreign national dies holding property here, heirs or beneficiaries cannot always access those assets without going through the Connecticut probate courts.
Key questions often include:
• Can these assets be transferred without probate?
• What happens with Connecticut bank accounts or securities?
• Are there estate tax consequences for non-U.S. citizens?
The answers depend on the type of asset, how it is titled, and whether the decedent had a will.
Probate for Foreign Nationals in Connecticut
When a foreign national (International) dies owning assets in Connecticut in their own name, a probate proceeding is usually required in the Connecticut Probate Court where the asset is located.
These are sometimes referred to as “ancillary estates,” but in Connecticut, they are separate administrations rather than true ancillary proceedings. They are not a mere add-on to a foreign estate. They are independent Connecticut court proceedings.
The purpose of the proceeding is to:
• Appoint someone locally with authority to manage the Connecticut assets
• Ensure Connecticut creditors are paid
• Address state and federal estate tax obligations
• Transfer the property to the rightful heirs or beneficiaries
Without this process, banks, brokerages, or real estate entities in Connecticut will not release funds or property
When Probate May Not Be Required
In some cases, Connecticut probate may not be necessary:
• If the asset was held in an entity such as a trust, LLC, or corporation
• If real estate or accounts were titled jointly with rights of survivorship
• If assets pass automatically under operation of law
Even when probate is avoided, estate tax considerations may still apply.
Tax Considerations in Connecticut
Foreign nationals with assets in Connecticut may face federal estate tax and Connecticut estate tax.
- For non-treaty countries, the federal estate tax exemption is just $60,000 for U.S.-situs assets. Amounts above that are taxed at rates up to 40 percent.
• U.S. citizens and domiciliaries, by comparison, currently have a much larger exemption of $13.99 million in 2025.
• Connecticut imposes its own estate tax, with an exemption currently aligned with the federal amount at $13.99 million in 2025.
• International tax treaties may provide more favorable treatment depending on the decedent’s country of domicile.
Because of these rules, heirs and advisors must prepare for both probate requirements and potential estate taxes before assets can be released.
How We Can Help
At the Law Offices of Charles L. Kurmay, we guide families, wealth advisors, and international legal counsel through the complexities of:
- Opening Connecticut probate estates for foreign nationals
• Navigating bank and brokerage requirements to release funds
• Handling estate tax compliance at both the state and federal levels
• Structuring ownership of U.S. assets to reduce the need for future probate
Our team has extensive experience with cross-border estates, including bank accounts, securities, and Connecticut real estate.
The Bottom Line
When a foreign national dies with assets in Connecticut, heirs cannot simply claim the property. Local probate and tax rules apply, and without proper legal guidance, assets can remain tied up for months or even years.
Working with an experienced Connecticut probate attorney ensures a smoother process for families and advisors alike.
Take the Next Step
If you are facing the challenge of recovering bank accounts, securities, or real estate in Connecticut after the death of a foreign national, we can help.
Call the Law Offices of Charles L. Kurmay at (203) 380-1743 to schedule a confidential consultation and learn how we can help you navigate this complex process.
