Estate planning and probate attorneys need to know whether their client, or the decedent, has foreign citizenship or was born in a foreign country. Besides knowing what tax law applies, what probate law applies and whether to draft an international will, you need to be able to answer the citizenship question to give proper notice in the probate proceedings. Minnesota Statutes require that, for any decedent either born in a foreign country or leaving heirs or devisees who reside in a foreign county, notice for formal and informal probate proceedings must be provided to the consul or other representative of that country. Minn. Stat. §§524.3-306 and 524.3-403. I include a reference in my clients’ wills regarding the client’s citizenship and location of birth, if in a foreign country, in order to give the personal representative and their counsel a head’s up that proper notice may include notice to a foreign consul.
Springer & Gumbel, PA