According to the US IRS, even non-US residents who own US assets including stocks (or derivatives including options) of US listed companies are subjected to US estate tax when one passes away. Unlike US residents who have a $2M exemptions, for non-US residents, anything above $60K is taxable and I think the current rate is 55% or something ridiculously high. See IRS info https://www.irs.gov/individuals/int...-with-u-s-assets-must-file-estate-tax-returns I was told the only way to avoid that is through a limited company registered outside the US. But that might cause other tax and cost issues. Can non-US resident traders here who either have done something or knowledgeable about this issue please kindly comment ? Appreciate.