Key points

U.S. estate or gift tax treaty: none on the IRS list.
For owners who are not U.S. citizens and not domiciled in the U.S., U.S. estate tax generally reaches only U.S.-situated assets, such as New York real estate and stock in U.S. companies, unless a treaty provides otherwise.
New York estate tax can apply to a nonresident's New York real estate and tangible property located in New York (Tax Law 960).
A written will probated at, or established under the law of, the owner's domicile can be admitted in New York through ancillary probate for New York property (SCPA 1602).
Common New York ties: New York apartments, U.S. securities, and cross-border family planning.

Is there a U.S. estate or gift tax treaty?

Poland is not on the IRS list of countries with a U.S. estate or gift tax treaty (IRS: Estate and gift tax treaties (international)). U.S. estate and gift tax on U.S. assets generally follows the default rules for nonresidents who are not U.S. citizens. An income tax treaty, where one exists, generally does not cover estate or gift tax.

Your home country may also tax the same assets. Whether a credit is available there is a question for counsel in Poland.

U.S. and New York taxes on New York assets

If you are not a U.S. citizen and not domiciled in the U.S., U.S. estate tax generally applies only to assets situated in the U.S. The IRS lists U.S. real estate, tangible property located in the U.S., and certain intangibles such as stock in U.S. companies (IRS: Estate tax FAQs for nonresidents who are not U.S. citizens). The filing threshold for nonresidents is far lower than for U.S. citizens.

U.S. gift tax generally applies to a nonresident's gifts of U.S. real estate and tangible property located in the U.S. At death, New York estate tax can separately apply to a nonresident's New York real estate and tangible property located in New York (Tax Law 960(a)). In figuring that tax, New York generally leaves out intangible property such as bank and brokerage accounts (Tax Law 960(b)). Your tax adviser handles the returns.

New York probate when the owner lived abroad

If a written will has been admitted to probate at the owner's domicile, or established under the law there, the New York Surrogate's Court can admit it in an ancillary proceeding for New York property. If the will can still be contested there, New York also requires proof that it is not being contested (SCPA 1602). In some cases, subject to the requirements and exceptions of SCPA 1605, New York may instead admit the will in an original proceeding.

What to bring to your Free Consultation

A list of New York and other U.S. assets and how each one is titled.
Any existing wills or trusts, from New York and from abroad, with English translations if you have them.
Passports or other proof of citizenship and residence for each owner.
Contact details for your advisers abroad and your U.S. tax adviser, if you have one.

Our role

Schwartsman Law Group practices New York law, and our attorneys are admitted only in New York. We handle the New York side: wills and trusts for New York assets, New York probate and ancillary probate, guardianship and asset titling. We do not advise on the law of Poland. Where that law matters, we coordinate with your counsel there and with your tax advisers.

Every family's facts are different, and this page is general information, not legal advice. To talk about your New York assets, call (212) 518-3868 or request a Free Consultation.

Helpful links

On our site

Official government sources

Official links checked November 9, 2026. Treaty lists and rules change, so check the current IRS page before relying on any treaty.

Poland: Estate, Gift Tax and Probate for New York Assets