Estate tax in the USA for non-residents

External question — Personal Finance Stack Exchange Author: user2371765 Original post: https://money.stackexchange.com/questions/126686 License: CC BY-SA 4.0 — https://creativecommons.org/licenses/by-sa/4.0/ Adaptation: HTML converted to plain text; contact email addresses removed. I read that the estate tax for non-residents on their US assets can go up to 40% with the first $60000 tax exempt. Suppose, as a non-resident, I have a brokerage account holding US stocks with the Indian arm of a US broker. Will this account be subject to US estate tax laws or Indian estate tax laws for my beneficiary after I die?