Living in the United States while maintaining strong ties to India is a reality for many families in Central Ohio. You may have built a successful life here in Dublin or Columbus, yet you still hold significant property, financial accounts, or family inheritances back in India. This global footprint creates a unique challenge: your life spans two very different legal systems.

For Indian citizens residing in the United States, standard estate planning is often insufficient. A simple will drafted in Ohio may not hold up in Indian courts, potentially leaving your overseas assets in legal limbo. To protect your legacy and assets in India and Ohio effectively, you need cross-border estate planning that coordinates the laws of both nations.

This guide explores the essential legal considerations for managing India and Ohio assets, the role of international treaties, and why a dual-track strategy is critical for your family’s future.

The Challenge of Two Legal Systems

When you create an estate plan, you are essentially providing a set of instructions for how your assets should be handled after you pass away. However, the authority of those instructions often stops at the border.

Your U.S. will is designed to handle your American assets—your home in Ohio, your 401(k), and your U.S. bank accounts. Under U.S. law, these assets are distributed according to the wishes you write down in your will or trust. However, when assets exist in India, a separate legal framework applies.

Indian law governs the inheritance of property located within its borders, regardless of where you currently live or where your will was written. If your estate plan does not account for this, your family could face the following issues, making cross-border planning essential:

• Conflicting instructions: A U.S. will might inadvertently revoke an Indian will, or vice versa.

• Probate delays: Indian courts may not immediately recognize U.S. legal documents.

• Intestacy rules: Without a recognized will in India, your assets might be distributed according to Indian succession acts rather than your actual wishes.

How India Treats Your Assets: The “Lex Situs” Principle

To understand why a will made in Ohio cannot simply control Indian assets, it is important to understand a legal concept known as lex situs. This principle states that the law governing real property (land and buildings) is the law of the place where the property is located.

Real Estate

If you own an apartment in Mumbai or familial land in Punjab, Indian succession law governs that property. Even if you have a perfectly valid U.S. will or revocable living trust, Indian authorities will typically require probate in India to transfer that title. They will look to Indian statutes to determine validity, not Ohio law.

Movable Assets

Movable assets, such as bank accounts or investment accounts (Demat), are legally complex. While they are often governed by the law of your domicile (the U.S.), Indian financial institutions have their own strict compliance procedures. They often require specific documentation to release funds to heirs, and a standard Ohio probate court order may not be sufficient on its own.

The Hague Apostille Convention: Simplifying the Estate Planning Process

Historically, validating U.S. documents for use in India was a bureaucratic nightmare involving a “legalization chain” of local notarization, state certification, U.S. State Department review, and finally, Indian consulate legalization.

Fortunately, both the United States (since 1981) and India (since 2005) are parties to the Hague Apostille Convention. This treaty significantly streamlines the process of document authentication.

What Is an Apostille?

An apostille verifies the authenticity of the signature, seal, or authority on a document but does not validate its substantive content. This distinction is critical when applying the Convention to cross-border estate planning documents.

What The Hague Apostille Convention Does and Doesn’t Do

It is vital to understand the limits of this convention:

• It Does: Remove administrative hurdles and speed up the acceptance of documents by Indian authorities.

• It Does Not: Change the laws of succession. An apostilled U.S. will is easier to submit, but it does not automatically override Indian inheritance rules or replace the need for Indian probate procedures.

The Solution: A Dual-Track Planning Strategy

Given these complexities, relying on a single “global” will is rarely advisable. The most effective approach for clients with international exposure is a coordinated, dual-track structure.

The Primary U.S. Estate Plan

Your foundation should be a comprehensive U.S. estate plan, typically centered around a Revocable Living Trust. This ensures that your U.S. assets avoid the time and expense of Ohio probate courts and that your privacy is maintained. This plan will govern the bulk of your assets and your life in the United States.

The India-Specific Will

Simultaneously, you should execute a separate will specifically for your Indian assets. This document should be drafted to comply with local Indian laws and explicitly state that it applies only to assets located in India. Crucially, it must be drafted carefully so that it does not revoke your Ohio will.

By separating these two distinct jurisdictions, you provide your family with a clear roadmap and comprehensive cross-border estate planning. Your U.S. trustee can manage American affairs immediately, while your Indian executor can begin the necessary local procedures without waiting for the U.S. process to conclude.

Tax Implications for Indian Citizens in Ohio

Estate planning is not just about legal documents; it is also about financial efficiency. Tax implications for Indian citizens in the U.S. can be severe if not planned properly.

• U.S. Estate Tax: The U.S. imposes estate tax on the worldwide assets of U.S. citizens and domiciliaries. If you are a permanent resident (Green Card holder) or domiciled in the U.S., your Indian assets are includable in your gross estate for U.S. tax purposes.

• Double Taxation Risks: While treaties exist to mitigate double taxation, the timing of tax credits and the definitions of “residency” can differ between the IRS and the Indian Income Tax Department.

• Reporting Requirements: U.S. residents must report foreign accounts (FBAR/FATCA). Failure to coordinate these reporting requirements during the estate administration process can lead to significant penalties for your heirs.

Proper estate planning allows you to leverage available exemptions and credits, ensuring that your wealth is passed to your beneficiaries rather than being eroded by avoidable taxes in two different countries.

The DuPont Law Group Difference: The 4D Estate Plan™

At DuPont Law Group, we recognize that your life does not fit into a standard template. We utilize our proprietary 4D Estate Plan™ framework to ensure every angle of your cross-border life is secured.

• Document: We build a robust legal foundation. This includes your U.S. will, trust, and powers of attorney, while coordinating with Indian advisors to ensure your Indian-specific documents do not conflict with your U.S. plan.

• Defend: We ensure your assets are aligned correctly. We help you understand which assets should be funded into your U.S. trust and which must remain in your individual name in India to comply with local regulations.

• Discover: We look at the full financial picture. By integrating tax and financial insights, we identify potential exposure to tax implications for Indian citizens in the U.S. and uncover opportunities for greater efficiency.

• Deliver: We provide ongoing support. We prepare “apostille-ready” document packages so that when the time comes, your family isn’t scrambling to figure out international bureaucracy.

Our mission is to reduce friction, protect legacies, and provide clear, actionable guidance for families with assets spanning multiple jurisdictions.

Secure Your Global Legacy Today with The Help of Our Estate Planning Attorneys

Ignoring the complexities of international assets can lead to years of legal battles, frozen accounts, and accidental disinheritance. Don’t leave your family to navigate two different legal systems without a map.

You need dual-jurisdiction legal advice that sees the full picture. Whether you are concerned about real estate in India, tax exposure in the U.S., or simply want to ensure your spouse and children are protected no matter what happens, we are here to help.

Contact DuPont Law Group today to schedule your consultation and learn more about cross-border estate planning to protect assets in India and Ohio. Let us help you build a plan that bridges borders and secures your legacy.