[WSBAPT] Tax Planning Game

[Bryce Dille]

That is not a problem I know several people including my son for United States citizens that live abroad. My son lives in Copenhagen it still visits my family regularly but he has a Danish driver's license and I know several of my other friends who spent a great deal of time either in Mexico or Costa Rica although they spend their  summers in Washington but they also do not have Washington drivers licenses  they even may have summer or recreational homes here in Washington so that upon their death the only inheritance tax they might have to pay would be based on the value of the real estate they own in Washington and not on any other assets they might have

Bryce H. Dille
Dille Law, PLLC
1800 Cooper Point Road SW Bldg 11
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561

** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**




[R_Alan_Swanson-WH-200]

This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s).  If this matter is transmitted to you in error, please notify the sender immediately.

Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real Estate and Commercial Transactions & Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments Real Property Foreclosures and Forfeitures.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Brent Williams-Ruth
Sent: Thursday, June 26, 2025 2:14 PM
To: WSBA Probate & Trust Listserv <WSBAPT at lists.wsbarppt.com>
Subject: [WSBAPT] Tax Planning Game

Greetings List members -

I am likely not alone in the number of HNW folks calling to really talk about tax planning.

Here is a question that I was asked today.

Can you be a US Citizen without being a resident of any state?  PC who is a Washington resident and US Citizen, is looking to avoid taxes, already spends most of the year in a foreign country. Can they renounce their Washington residency but still be a US Citizen and NOT establish residency in any other state?

Their thinking (as shared by "friends at the club") was that they could put their real property into an LLC, renounce Washington citizenship, spend more than half a year in their foreign country and voila - avoid the Washington Estate Tax.


Brent Williams-Ruth (pronouns: he/him)
Attorney-At-Law

Law Offices of Brent Williams-Ruth, a division of BWR Consulting, PLLC

Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003

Mailing Address: PO BOX 3319; Federal Way, WA 98063

Office/Scheduling Phone: (253) 285-7751

For All Meetings & Scheduling: info at williams-ruthlaw.com<mailto:info at williams-ruthlaw.com>

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