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(c) photo: freedigitalphotos.net Früher oder später stellt sich für vermögende Ehepaare die Frage einer möglichst steueroptimierten Erbfolge. Besonderheiten ergeben sich im US-amerikanischen Erbschaft- und Schenkungsteuerrecht für Ehepaare, bei denen ein Ehepartner kein US-Bürger ist. I. US-Erbschaftssteuer Ist ein Ehepartner US-Amerikaner, so unterfällt in den USA belegenes Vermögen grundsätzlich der US-amerikanischen Erbschaftsteuer („federal estate tax“).1 War…
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