Why NRIs and OCIs Must Consult an Estate Planning Attorney Atlanta

For high-net-worth NRIs and OCIs living in the USA especially in thriving metros like Atlanta cross-border inheritance structuring is no longer optional. With assets in India and the U.S., it becomes critical to consult an experienced estate planning attorney Atlanta who understands both jurisdictions. From Indian asset transfer to minimising estate tax abroad, each decision must be legally compliant and culturally sensitive to ensure your legacy is preserved and protected.

Estate Planning Attorney Atlanta Cross Border Will Planning with Dual Jurisdiction and Dual Wills

One of the biggest misconceptions among NRIs is that a single U.S. will is sufficient. In reality, Indian courts often do not recognise wills drafted abroad unless they strictly comply with Indian law. Drafting separate wills for Indian and U.S. assets is highly recommended.

Under Section 5 of the Indian Succession Act, 1925, Indian succession is governed by religion-specific personal laws and the law of situs (location of the asset). This means:

Movable assets (bank accounts, shares) are governed by the law of the deceased’s domicile.
Immovable property (land, real estate) is governed by the law where it is situated India in this case.

Each will must state that it pertains only to assets in that jurisdiction to avoid revocation or conflict.

Tax Implications Understanding Estate Tax Abroad

The U.S. estate tax applies to the global assets of its residents and citizens. While India does not levy inheritance tax, capital gains and income tax apply to assets inherited and later sold. Here’s what NRIs must note:

U.S. federal estate tax exemption (2025): USD 13.61 million per individual.
For non-resident aliens (without U.S. domicile): exemption is only USD 60,000.
Tax rates on the excess can reach up to 40%.
Double Taxation Avoidance Agreements (DTAAs) may help reduce tax exposure.

Thus, your estate planning attorney Atlanta must collaborate with Indian experts to develop strategies like irrevocable trusts or gifting mechanisms that limit tax liability in both countries.

Indian Asset Transfer: Legal Instruments and FEMA Compliance

To transfer Indian assets legally and efficiently, NRIs must comply with several laws and procedural requirements:

FEMA regulations govern how inherited property is handled and whether funds from sales can be repatriated.
As per the 2025 FEMA Circular, NRIs may repatriate up to USD 1 million per financial year from sale proceeds of inherited assets.
Use of a registered Power of Attorney (PoA) is essential to manage legal formalities in India from the U.S.

The Delhi High Court (Vinod Kumar v. Union of India, 2023) reaffirmed the legal weight of a properly attested PoA, especially in cross-border estate matters.

Choosing the Right Estate Planning Attorney Atlanta

A qualified estate planning attorney Atlanta for NRIs must offer:

Expertise in both U.S. and Indian estate and tax law
Strong working relationships with Indian legal professionals
Clarity on Indian asset transfer requirements
Knowledge of cross-border will planning strategies

It’s not just about drafting documents it’s about customising your estate plan to cover both legal frameworks seamlessly.

Latest Legal Developments Affecting NRI Inheritance

July 2024 Amendment: India introduced a flat 12.5% long-term capital gains tax on inherited property sold by NRIs.
2025 FEMA Circular: Streamlined repatriation procedures for inherited wealth.
Supreme Court Ruling (2023): Confirmed that NRIs may inherit agricultural land but may not purchase it directly, reinforcing the need for compliant inheritance documentation.

Real-World Scenario: Legacy Without a Will

Consider a case where an NRI based in Atlanta dies intestate. Their Indian and U.S. assets fall under entirely different legal regimes. The family must:

Undergo probate in Georgia for U.S. assets
Apply for legal heir or succession certificate in India
Face repatriation issues, tax confusion, and possible family disputes

Proper cross-border will planning by a competent estate planning attorney in Atlanta, supported by Indian legal experts like LawCrust, can avoid all this.

FAQs for NRIs & OCIs

1. Do I need two wills for assets in India and the USA?

Yes, drafting separate wills for each jurisdiction avoids legal conflicts and simplifies probate.

2. Is U.S. estate tax applicable to my inherited Indian assets?

Yes, if you’re a U.S. tax resident. You must disclose and potentially pay estate tax on your worldwide holdings.

3. Can NRIs inherit agricultural land in India?

Yes, but they cannot purchase agricultural land directly. Inheritance is permitted under Indian law.

4. What documents must you submit to claim inherited property in India?

Death certificate, Indian will (if any), legal heir certificate or succession certificate, property documents, and identification proof.

5. How do I manage Indian properties from the U.S.?

Through a registered Power of Attorney, attested by the Indian Consulate, allowing a trusted representative in India to act on your behalf.

Outlook: Global Wealth Needs Global Legal Strategy

Estate planning for NRIs and OCIs has evolved into a complex, cross-border exercise. The wealth you’ve built across continents must be protected by a legal framework that respects both Indian and U.S. laws. An experienced estate planning attorney Atlanta supported by LawCrust’s global legal network can help you pass on your legacy smoothly and securely.

Conclusion

Your wealth deserves more than a basic will it requires cross-border foresight, legal precision, and a deep understanding of both U.S. and Indian law. From tax compliance to asset transfer, don’t let technicalities derail your legacy. Choose LawCrust to customise your estate planning with confidence and care.

About LawCrust Legal Consulting

LawCrust Legal Consulting, a subsidiary of LawCrust Global Consulting Ltd., is a trusted legal partner for NRIs and Indians across the globe. Backed by a team of over 70 expert lawyers and more than 25 empanelled law firms, we offer a wide range of legal services both in India and internationally. Our expertise spans across legal finance, litigation management, matrimonial disputes, property matters, estate planning, heirship certificates, RERA, and builder-related legal issues.

In addition to personal legal matters, LawCrust also provides expert support in complex corporate areas such as foreign direct investment (FDI), foreign institutional investment (FII), mergers & acquisitions, and fundraising. We also assist clients with OCI and immigration matters, startup solutions, and hybrid consulting solutions. Consistently ranked among the top legal consulting firms in India, LawCrust proudly delivers customised legal solutions across the UK, USA, Canada, Europe, Australia, APAC, and EMEA, offering culturally informed and cross-border expertise to meet the unique needs of the global Indian community.

Estate Planning Attorney Atlanta: What Indians in the USA Must Know for Cross-Border Inheritance Structuring