Yes — a properly executed New York will can name beneficiaries for assets located in another country, but naming them and actually transferring them are two different things. A New York will speaks to your worldwide intentions, yet each foreign country applies its own inheritance laws to property within its borders. So while your New York will is the right document for your New York probate, it may not be honored, or may be honored only partially, by a court in Italy, Ukraine, India, or anywhere else you own real estate. For immigrant and mixed-status families, this gap is one of the most common — and most costly — surprises in estate planning. Below we compare the main options so you can choose the right strategy.
Why One New York Will Is Rarely Enough
Under New York law, a valid will requires two attesting witnesses, the testator’s signature at the end, and publication — the formalities of EPTL §3-2.1. When you meet those rules, your will controls assets that pass through the New York Surrogate’s Court.
The problem is jurisdiction. Real property — a house, an apartment, farmland — is governed by the law of the country where it sits. Many civil-law countries also impose “forced heirship,” reserving fixed shares for children or a spouse regardless of what your will says. Your New York will can express your wishes, but a foreign court may override them or demand a separately probated local document before it releases the title.
Comparing Your Main Options
There is no single right answer. The best choice depends on where your assets are, their value, and how complex your family is.
| Option | Best for | Trade-off |
|---|---|---|
| Single NY will (worldwide) | Mostly U.S. assets; small foreign accounts | Foreign court may not honor it; slow ancillary probate abroad |
| Separate “situs” will per country | Real estate in a forced-heirship country | Must be drafted carefully so the wills don’t revoke each other |
| Revocable living trust (EPTL Art. 7) | Avoiding NY probate on U.S. assets | Avoids probate, no estate-tax savings; foreign property may not transfer in |
| Irrevocable trust (EPTL Art. 7) | Tax reduction, asset protection, Medicaid planning | 5-year Medicaid look-back; less flexibility |
A revocable living trust can keep your U.S. assets out of probate entirely, though it offers no estate-tax savings. An irrevocable trust can reduce taxes and protect assets but triggers the 5-year Medicaid look-back. If you own foreign real estate, a coordinated set of country-specific wills is often cleaner than forcing everything through one document. Without any will, New York’s intestacy rules under EPTL Article 4 decide who inherits — read more on what happens with no will before assuming the state’s defaults match your wishes.
Where Immigration Status Changes the Math
This is where many New York families need two specialists, not one. Estate planning is state law; immigration is federal law. They intersect in concrete ways:
- Non-citizen surviving spouse: the unlimited marital deduction does not apply when your spouse is not a U.S. citizen. The standard fix is a QDOT (Qualified Domestic Trust), which lets assets pass to a non-citizen spouse while preserving the tax benefit.
- Foreign heirs and beneficiaries: non-resident, non-citizen relatives can inherit New York property. Their status does not bar inheritance, but it adds documentation and tax-withholding steps in the Surrogate’s Court.
- NY estate tax 2026: the basic exclusion is $7,350,000, with a “cliff” at 105% ($7,717,500) — an estate over the cliff loses the entire exemption, so worldwide-asset valuation matters.
Because immigration is federal, a USCIS matter — a green card, a family petition, citizenship timing that affects QDOT planning — is handled by an immigration attorney, who can represent clients in any U.S. state. We handle the New York estate and will-drafting side; for the federal immigration side, families should consult a family immigration lawyer in Florida. Fitenko Law works with Russian- and Ukrainian-speaking families and focuses on family-based immigration and green cards — the honest approach is to use the right specialist for each separate practice area.
Frequently Asked Questions
Will my New York will be valid for my apartment overseas?
It can express your wishes, but the country where the apartment sits applies its own law. You may need a local will or an ancillary probate there.
My spouse is not a U.S. citizen. Does that change my will?
It changes the tax planning, not the right to inherit. Without a QDOT, the unlimited marital deduction does not apply to a non-citizen spouse.
Can my relatives abroad inherit my New York home?
Yes. Non-resident, non-citizen heirs can inherit New York property; expect extra documentation and possible tax withholding.
Should one lawyer handle both my will and my green card?
Usually not. State estate law and federal immigration law are separate fields — use a New York estate attorney for the will and an immigration attorney for USCIS matters.
Take the Next Step
If you own assets in more than one country, plan deliberately rather than hoping one document covers everything. For your New York will, trust, or estate plan, consult Morgan Legal Group — you can book a consultation or review our will-drafting overview. For the federal immigration side — green cards and family-based petitions — reach out to Fitenko Law using the family immigration link above. The right specialist for each side is the surest way to protect both your family and your worldwide assets.
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.
Further reading from Morgan Legal Group: .