U.S.-Mexican Tax and Estate Planning: Advanced Techniques for Tax Professionals

Reconciling U.S. and Mexican Law on Trusts, Ownership of Real Property, Situs Wills, and Wealth Transfers

Recording of a 90-minute CLE/CPE webinar with Q&A

Conducted on Tuesday, May 14, 2019

Recorded event now available

or call 1-800-926-7926
Program Materials

This webinar will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have a tax presence in both the U.S. and Mexico. The panel will discuss the U.S. tax law and treaty provisions that govern tax and fiduciary rules in both Mexico and the U.S. The webinar will focus on the U.S. tax and other consequences for Mexican clients with U.S. tax presence and U.S. taxpayers who own or plan to invest in Mexico-situs real estate and other assets.


The ties between the U.S. and Mexico result in significant economic migration. Many U.S. citizens and permanent residents have property interests in Mexico and vice-versa. Estate planning counsel and advisers must identify the tax and wealth transfer planning rules and opportunities specific to U.S. and Mexican citizens with assets and presence in both countries.

Mexican law has neither an estate tax per se nor a deemed disposition regime for property passed through inheritance, nor does it provide for automatic right-of-survivorship in joint tenancy or spousal property ownership. At the time of marriage, spouses must indicate whether the marriage entails joint or separate property treatment and this election can take precedence over an asset's title.

In many cases, transfer of Mexico-situs property to non-Mexican taxpayers is a taxable transaction requiring Mexican tax withholding. Tax advisers to U.S. citizens with a presence in Mexico must ensure that U.S. and Mexican wills, trusts and transfer provisions are appropriately coordinated to avoid costly tax consequences.

Mexican law also imposes restrictions on direct ownership of real property by non-Mexicans in specified locations. U.S. taxpayers contemplating property purchases or transfers of covered Mexican property must be aware of the best entity requirements to hold Mexican assets.

Listen as our experienced panel guides advisers in planning estates of clients with U.S. and Mexican tax presence, including interests in business entities, real estate, and financial accounts. The panel will cover the legal and tax considerations when planning for the disposition of each type of asset.



  1. U.S. estate tax considerations for Mexican citizens qualifying as U.S. taxpayers
  2. Mexican wealth transfer regime
    1. No estate tax per se
    2. Treatment of joint property held with spouse
    3. When gifts or inheritances are treated as taxable income
    4. Cross-border ownership treatment
  3. Mexican residence and sourcing rules
  4. Ownership of Mexican real estate by non-Mexican citizens
    1. Restricted areas
    2. Fideicomisos: Mexican bank real estate trusts
    3. Restrictions
  5. Coordinating a Mexican will with U.S. will and trust documents
  6. Filing and reporting requirements; deadlines


The panel will review these and other relevant topics:

  • What considerations impact U.S. taxpayers wishing to hold real estate in one of Mexico's "restricted zones"?
  • Coordinating U.S. estate plan with Mexican wills and trusts
  • Treatment of inheritance of Mexican-situs property
  • Differences in U.S. and Mexican residency rules for purposes of sourcing taxable income


Hawthorne, W. Aaron
W. Aaron Hawthorne

Managing Director
Andersen Tax

Mr. Hawthorne has over 19 years of experience advising families on tax and related matters. His primary areas of...  |  Read More

Rodriguez, Raoul
Raoul Rodriguez, CFP, EA

Wealth Manager
Pinnacle Advisory Group

Mr. Rodriguez has worked as a Wealth Manager for over 20 years, including 18 years at his own firm, Mexico Advisor. He...  |  Read More

Other Formats
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Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video



CPE Not Available