I am so sorry for your loss.  This is really a two fold question, one of the folds being how the foreign property is handled for probate purposes and then for estate tax purposes, and the latter  may be the most important part of the question.  For probate purposes, the property generally is listed but not calculated in the gross estate.  This follow suit in estate tax purposes where there are deductions permitted for foreign property.  I would consult both an attorney and an estate (fiduciary) accountant in your area.  You need to make sure that this is handled properly from the outset and that the property is properly accounted for. Good luck to you.