When a Decedent in a New York City Estate is a Foreign National

A Notice to Consul General is filed in a New York probate estate matter when the decedent was a subject of another country, was not a permanent legal U.S. resident or domiciled in the United States and the persons entitled to distribution of the decedent’s assets also are not domiciled in the United States or legal residents of the United States.

Since estate matters pertaining to foreign nationals may be complex, if you are involved in such a situation, it is recommended that you seek the assistance of an experienced New York probate and estate attorney. The attorney can help prepare and file the notice to consul general and assist with other estate matters.

When to File the Notice to Consul General?

The notice to consul-general should be signed by the attorney for the estate and the attorney’s signature should be notarized.  The notice can be filed by the estate attorney or the personal representative of the estate with the New York Surrogate’s Court and served on the consul general of the country of the decedent’s nationality either before or right after the petition for probate has been filed with the Court.

Who Can Take Possession of a Foreign National Decedent’s Assets?

The consul general has the authority to take possession of the decedent’s property for safekeeping, subject to the approval of the Surrogate’s Court, in order to hold onto the property until the consul general is able to notify and locate the decedent’s heirs. The Surrogate’s Court has the authority to deny the transfer of control of the assets to the consul general if the Court determines that it is not in the best interests of the estate and the decedent’s heirs. However, if there is any real property involved, the Surrogate’s Court also has the jurisdiction to approve the transfer of ownership of the property, even if the consul general takes control of the possession of it.

Also, keep in mind that since the assets belonged to a foreign national, the decedent’s estate may be subject to paying FIRPTA taxes on the sale proceeds.  Typically, 10% of the sales proceeds are withheld in escrow in order to pay the FIRPTA taxes. Any overpayments of FIRPTA taxes can be refunded back to the estate by making a formal written request with the IRS.  An experienced New York estate attorney can assist with preparing the necessary tax paperwork and helping get back any refunds due.

New York City Estate Attorney

If you wish to speak to a New York estate attorney, call the Law Offices of Albert Goodwin at
(212) 233-1233.

Attorney Albert Goodwin

About the Author

Albert Goodwin Esq. is a licenced New York attorney with over 15 years of courtroom experience. His extensive knowledge and expertise make him well-qualified to write authoritative articles on a wide range of legal topics. He can be reached at 212-233-1233 or [email protected].

Contact Us









Albert Goodwin gave interviews to and appeared on the following media outlets:

ProPublica Forbes ABC CNBC CBS NBC News Discovery Wall Street Journal NPR

Client Reviews

Verified feedback from our clients

Mr. Goodwin is everything you want in an attorney: professional, honest, thorough, and genuinely caring. He always explains things clearly, so I understood exactly what was happening and what to expect next. His attention to detail and persistence really stood out. Looking back, I feel lucky to have found him. He guided me through the whole process expertly, and I deeply appreciate all his hard work. Would definitely recommend him to anyone needing legal help.

Sarah M

Legal Services

Thanks to Mr. Albert Goodwin's hard work and smart thinking, I finally won my case, which has been a long time coming. He figured out solutions that no one else could see. I'm really impressed by his strong ethics - something that's rare these days. As my lawyer, he went above and beyond what I expected. I'm so grateful I found him and would definitely recommend him to anyone needing legal help.

Lawrence H

Legal Services

From our first meeting, I knew I was in great hands with Albert and his associate Katrina. They handled my case with incredible skill and efficiency, even though they took it over from another firm. What impressed me most was how quickly Albert responded to my questions with honest, clear answers - no sugarcoating, just straight talk. They managed a huge workload under tight deadlines, and their fees were very reasonable for such high-quality work. Beyond his legal expertise, Albert's wit and personality made a difficult process much easier to handle. I'm deeply grateful for their hard work and would absolutely choose them again. If you need legal help in New York, you won't find better representation than Albert's firm.

Adam F

Legal Services

VIEW MORE
New York State Bar Association Member Badge New York City Bar Association Member Badge American Bar Association Member Badge Avvo Rated Attorney Badge