US ETFs are not suitable for inheritance For non-US residents holding US-listed ETFs, these are considered US-based assets. When the holder passes away, any amount exceeding $60,000 may be subject to up to 40% US federal estate tax. If your country doesn’t have an estate tax treaty with the US, this could be a big issue. If the main purpose of choosing ETFs is to make inheritance easier for your family, US-listed ETFs are problematic in this regard. If you want to use ETFs, it’s worth looking into Hong Kong-listed spot Bitcoin ETFs (Hong Kong has abolished estate tax) or Europe-listed physical Bitcoin ETPs (make sure to check the issuance structure and custody arrangements).