Investing in an asset where its geographical location is different to where the investor is resident or domiciled can sometimes have unintended consequences such as a potential liability to inheritance and estate taxes in the country where the asset is situated (‘situs assets’). For example, UK inheritance tax and United States estate tax is assessable on situs assets regardless of whether the owner of the asset is resident or domiciled in the US or UK.
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Often, it can be difficult to tell when assets, particularly intangibles, are located in the United States. This chart provides some examples of U.S. and non-U.S. property: