Subject: Re: OT New Monaco homes
Not sure how estate taxes work for US citizens not resident in US, but generous exemptions and loopholes mean even deci and centi millionaires pay little if any estate taxes.

Even without loophole, the estate tax doesn't(currently) kick in until an estate is larger than $15 million for a single person or $30 million for a married person. For planning purposes, it's basically 40% for amounts higher than the cutoff.