foreign parents' estate, how tax work?

[peterlam]

I'm a US citizen in California, but I have non-US parent/in-laws. are estate passed from foreign individuals to me taxed any differently? Do foreign individual also have the 625,000 lifetime/20,000 annual gift limit?

thanks.

 

[ALawyer]

If they are US residents or US citizens then US law applies.
If they own US real property US law may apply.

If they are not US citizens and not US residents, then they are not likely subject to US estate and gift tax. In that case you can be gifted or Willed a trillion dollars, free of US tax.