Relocating abroad can enrich your life but complicates your estate plan. As of 2026 U.S. citizens and green‑card holders continue to face estate tax on worldwide assets, and the interplay of domicile rules, forced heirship laws, trust recognition issues and reporting obligations adds layers of complexity. The good news is that proactive planning can protect your wealth and ensure your wishes are honored.

By creating formal structures like trusts or LLCs, establishing clear agreements for use and maintenance, providing buy‑out and exit options, and integrating the cabin plan into the wider estate strategy, families can prevent disputes and ensure that their retreat continues to serve as a place of joy for generations.

Integrating intra‑family loans in estate planning into your overall strategy requires a nuanced understanding of tax law, fiduciary duties, and family dynamics. When approached correctly, these loans complement other techniques discussed on this website—from trust decanting and charitable giving strategies to choosing the right business entity and planning for pets—and provide a flexible tool for helping family members while preserving your legacy.