Estate planning in Delaware

Wills in Delaware

Delaware's formal will requirements are in 12 Del. C. §§ 201–202: the testator must be at least 18 and of sound and disposing mind, and the will must be in writing, signed by the testator (or by someone at the testator's express direction and in their presence), and attested by two credible witnesses.

Handwriting alone does not replace Delaware's two-witness requirement, although § 1306 can recognize a written will valid under another applicable jurisdiction's law. A Delaware will can be made self-proved under Chapter 13.

Estate, inheritance, and gift taxes

Delaware's estate tax was repealed for individuals dying after December 31, 2017. Its inheritance and gift tax chapters are also repealed.

Federal filing or tax may still apply. For a 2026 death, Form 706 generally is required when the gross estate plus adjusted taxable gifts and specific exemption exceeds $15 million, or when portability is elected; deductions and credits determine whether tax is due.

Probate and small estates

Probate in Delaware is administered by the Register of Wills in each county (New Castle, Kent, and Sussex). The executor files the will, inventories the estate, settles debts, and distributes the remainder under court supervision.

Delaware offers a small-estate procedure that lets qualifying survivors collect certain personal property by affidavit without formal administration, subject to the statutory cap and conditions in 12 Del. C. § 2306. Real estate does not pass by the affidavit procedure.

Incapacity documents

Delaware recognizes durable personal powers of attorney under Title 12, Chapter 49A of the Delaware Code, which sets execution requirements and agent duties for financial powers of attorney.

Healthcare decisions are governed by Delaware's Uniform Health-Care Decisions Act (16 Del. C. ch. 25). An advance directive may be a health-care instruction, a health-care power of attorney, or both; § 2508 requires a health-care power of attorney to be signed with one qualified adult witness.

Why trusts love Delaware

Delaware law permits directed-trust arrangements under 12 Del. C. § 3313 and does not invalidate interests in personal property held in trust under a perpetuity rule. For statutory trusts, § 3804 gives the Court of Chancery the same jurisdiction it has over Delaware common-law trusts.

A household considering a revocable trust should evaluate its home-state law and transfer the intended assets under the required documents and approvals. See our revocable living trust guide.

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