International Estate Executor Checklist: A Step-by-Step Starting Point

The Checklist Nobody Gives You

Domestic estate checklists are everywhere. International ones barely exist — because the process varies so much by country, most sources just say "consult a lawyer." That's true but unhelpful at 2 a.m. when you've just learned the deceased had bank accounts in three countries and you don't know where to start.

This checklist covers the universal tasks that apply regardless of which countries are involved. Jurisdiction-specific steps layer on top of these.

Phase 1: First Two Weeks

Secure and document:

• [ ] Obtain the local death certificate in the country where the death occurred — order 10-15 certified copies
• [ ] Contact the nearest embassy or consulate of the deceased's home country
• [ ] Secure any foreign property (change locks, notify property managers, document contents with photos)
• [ ] Locate the will and any foreign wills — check with the deceased's attorney, safe deposit boxes, and local registries
• [ ] Identify all countries where the deceased held assets (check tax returns, FBAR filings, Form 8938, email, mail)

Notify:

• [ ] Notify the domestic probate attorney
• [ ] Notify foreign banks and financial institutions of the death (request account freezes in writing)
• [ ] Notify life insurance companies in all jurisdictions

Phase 2: Months 1-3

Establish legal authority:

• [ ] File for domestic probate and obtain Letters Testamentary or Letters of Administration
• [ ] Determine which foreign jurisdictions require ancillary probate, resealing, or notarial succession
• [ ] Engage local counsel in each foreign jurisdiction
• [ ] Begin apostille or consular legalization of all core documents (death certificate, letters testamentary, will)
• [ ] Commission sworn or certified translations as required by each destination country

Build the asset inventory:

• [ ] List every asset by country, type (real property, bank account, securities, personal property), and approximate value
• [ ] Document the deceased's domicile with supporting evidence (voter registration, employment, property ownership, stated intentions)
• [ ] Check whether a bilateral estate tax treaty exists between the US and each country involved

Phase 3: Months 3-9

Tax compliance:

• [ ] File Form 706-NA if the deceased was a non-resident non-citizen with US assets above $60,000 (due 9 months from death; 6-month extension via Form 4768)
• [ ] File FBAR (FinCEN Form 114) if you, as a U.S. executor or beneficiary, have signature authority over or a financial interest in foreign financial accounts exceeding $10,000 in aggregate at any point during the year
• [ ] File Form 3520 if any US beneficiary received more than $100,000 from the foreign estate
• [ ] File Form 8938 if foreign financial assets exceed the applicable threshold
• [ ] Obtain date-of-death appraisals for all real property and significant assets in every jurisdiction
• [ ] Calculate foreign death tax credit eligibility (Schedule P of Form 706)
• [ ] If claiming treaty benefits, prepare Form 8833 (Treaty-Based Return Position Disclosure)

Court proceedings:

• [ ] File ancillary probate petitions in each foreign jurisdiction requiring them
• [ ] Apply for probate resealing in eligible Commonwealth jurisdictions
• [ ] Obtain a European Certificate of Succession if assets are in participating EU member states (excluding Denmark and Ireland)

Phase 4: Months 6-18

Asset transfers:

• [ ] Present court authority to each foreign bank and financial institution
• [ ] Complete Medallion Signature Guarantee process for any US/Canadian securities
• [ ] Satisfy forced heirship claims in any civil law jurisdictions
• [ ] Clear local tax obligations before requesting fund repatriation (India: Forms 15CA/15CB; South Africa: SARS AIT clearance for transfers above R1,000,000 up to R10,000,000, or SARB approval above R11,000,000; confirm the route for transfers between R10,000,000 and R11,000,000)
• [ ] Convert foreign currencies through specialist brokers, not high-street banks
• [ ] Sell foreign real property if required, clearing local capital gains tax before repatriating proceeds

Phase 5: Final Distribution

• [ ] Confirm all foreign creditor notice periods have expired
• [ ] Obtain tax clearance certificates from every jurisdiction
• [ ] Prepare final estate accounting for the domestic probate court
• [ ] Make distributions to all beneficiaries
• [ ] Close all foreign accounts and cancel registrations
• [ ] File final estate income tax returns in all jurisdictions

The Things That Will Delay You

Three delays account for much of the timeline difference between domestic and international estates: document authentication (apostilles and translations add time to submissions), foreign bank compliance review (rejections can require new documents and restart processing), and selling foreign real property (listing, buyer due diligence, local conveyancing, and any required tax clearance).

Budget 18 to 36 months for the full process. If anyone tells you it'll be faster, they haven't done this before.

The International Estate toolkit expands each phase of this checklist into country-specific instructions, with fillable worksheets, communication templates, and a deadline tracker that maps every filing date from the day of death forward.