Estate planning in Delaware

Wills in Delaware

Delaware's formal requirements for a will are set out in Title 12, Chapter 13 of the Delaware Code: the testator must be at least 18 years old and of sound mind, and the will must be in writing, signed by the testator (or by someone at the testator's direction and in their presence), and attested and signed by two credible witnesses.

Delaware does not recognize holographic (handwritten, unwitnessed) wills. A will can be made "self-proved" with a notarized affidavit, which lets the probate court accept it without tracking down the witnesses later.

Estate, inheritance, and gift taxes

Delaware has no state estate tax: the tax was repealed for individuals dying on or after January 1, 2018. Delaware also has no inheritance tax and no state gift tax.

Delaware families still face the federal estate tax if the estate exceeds the federal exemption, and large lifetime gifts still interact with the federal gift-tax rules — see our estate and gift taxes guide for the current federal figures.

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 the Delaware Health-Care Decisions Act (16 Del. C. ch. 25), which provides for advance health-care directives — combining a living will and the appointment of a healthcare agent — executed with two adult witnesses.

Why trusts love Delaware

Delaware is one of the country's leading trust jurisdictions: it permits directed trusts, allows trusts for personal property to continue in perpetuity, and hosts a specialized Court of Chancery with deep trust-law expertise. That is why many families outside Delaware still choose Delaware-situs trusts with a Delaware trustee.

For most households, though, the first step is simpler: a revocable living trust in your home state to avoid probate, funded correctly. See our revocable living trust guide.

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