Subject: Re: OT New Monaco homes
A non-US-resident owning US stocks or property at death is subject to US inheritance tax on all of those assets, without the de minimis exemption threshold. Since the US doesn't generally know you've kicked the bucket, and non-US banks/brokers don't care, almost nobody actually pays this.

I apologize upfront if my confusion is simply due to not enough coffee yet, but I am confused by this. You are saying that if I, a US citizen, chose to reside in another country, our US assets will be taxed from dollar one if I die? If I am drawing SS by then, the gov't will most certainly learn of my death.

IP,
one of the many pursuing Canadian dual citizenship by ancestry