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Delaware

To the best of our knowledge, the information provided below is current and accurate. Always be sure to consult with a jurisdictional authority before using this information to educate or counsel your clients.

State Estate or Inheritance Taxes

Delaware has no state estate or inheritance tax.

Small Estate Probate

Every state offers a fast track or shortcut for the probate of "small estates." Some assert that probate court is the proper forum for passing a small estate to the heirs, the idea being that if an estate is not valued over a certain minimum threshold, it is too small for serious estate planning.

To be sure, when a state's small estate probate threshold is extremely low, using this shortcut to settle an estate that qualifies may be the obvious choice. However, the small estate probate threshold in some states is substantial, in which case serious issues should be considered before you allow a client to go to the default system of the state court. When small estate probate is appropriate and what the client desires, refer to the following information.

Delaware offers a probate shortcut for "small estates." This makes it easier for survivors to transfer property left by a person who has died. You may be able to transfer a large amount of property using the following probate shortcut -- saving time, money, and hassle.

Claiming Property With a Simple (Small Estate) Affidavit

Delaware has a procedure that allows inheritors to skip probate altogether when the value of all the assets left behind is less than a certain amount. All an inheritor has to do is prepare a short document, stating that he or she is entitled to a certain asset. This document, signed under oath, is called an affidavit. When the person or institution holding the property -- for example, a bank where the deceased person had an account -- gets the affidavit and a copy of the death certificate, it releases the asset.

The out-of-court affidavit procedure is available in Delaware if the estate is without Delaware real estate that is solely owned or owned as tenants in common and has a value of no more than $30,000. (Jointly owned property, and death benefits that pass outside of probate, such as insurance or pension proceeds, are not counted toward the $30,000 limit.) There is a 30-day waiting period. The affidavit process is available only to the spouse, certain relatives, named executor in the deceased person's will, trustee, or funeral director.

The affidavit must say that:

  • no personal representative has been appointed

  • the deceased person died at least 30 days ago

  • the personal property is $30,000 or less

  • the deceased person's known debts have been paid, and

  • the surviving spouse's allowance has been paid or waived and that the deceased person did not own any real property.


The executor or next of kin has the right to enter the deceased person's residence to get clothes for the burial and to take possession of the personal property. He or she can also take possession of the deceased person's motor vehicle. Del. Code Ann. Tit. 12, § 2306.

The surviving spouse can request the executor set aside cash up to $7,500 for a spousal allowance, which has priority over other claims of the estate like unpaid rent or child support. Del. Code Ann. Tit. 12, § 2308.