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🏛️ Government

What Happens to Your Foreign Bank Account Account When You Die

FBAR warningInternational account
FBAR Required: US persons with foreign accounts exceeding $10,000 must file FinCEN Form 114. Notify CPA immediately.

Quick Facts

Type

Foreign bank account

FBAR

Required for $10,000+ aggregate

Process

Varies by country

Step-by-Step Guide

1

Inventory all foreign bank accounts

List every foreign bank account held by the deceased, including country, bank name, account number, and approximate balance. This is essential for FBAR filing and estate administration.

2

Determine FBAR filing obligation

If the deceased was a US person and the aggregate value of all foreign accounts exceeded $10,000 at any point during the year, FinCEN Form 114 must be filed by April 15 (automatic extension to October 15).

3

Contact each foreign bank

Notify each foreign bank of the death with a death certificate (apostilled or translated as required). Each country has different probate and estate requirements.

4

Engage local legal counsel

For each country where accounts are held, consult a local estate attorney to understand probate requirements, forced heirship laws, and tax obligations.

Document Now Checklist

  • Bank name, country, and account numbers
  • Approximate balances in local currency and USD
  • FBAR filing history
  • Local attorney contact for each country

Last verified: June 2026. Platform policies may change. Verify current procedures directly with Foreign Bank Account. This guide is for informational purposes only and does not constitute legal advice.

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