RE: Policy on No Estate Tax
Please take notice that for any decedent whose date of death occurs on or after January 1, 2018, the Register of Wills will not require the personal representative of the decedent’s estate to file an affidavit attesting that no estate tax is due. This policy is in effect for all three counties. This policy corresponds to the repeal of Delaware estate tax effective January 1, 2018.
It will remain necessary to file an affidavit that no estate tax is due, if the decedent’s date of death occurred on or between July 1, 2009, and December 31, 2017, and no Delaware estate tax return is being filed with the Delaware Division of Revenue (see 12 Del.C. §2304(b)(2)).