Florida Statute 731.106
“Assets of nondomiciliaries”
What it means
A debt in favor of a nondomiciliary, other than one evidenced by investment or commercial paper or another instrument, is located in the county where the debtor resides or, for a debtor that is not an individual, at its principal office. Commercial paper, investment paper, and other instruments are located where the instrument is at the time of death.
When a nonresident decedent's will provides that the disposition of tangible or intangible personal property having a situs in Florida is construed and regulated by Florida law, Florida law determines the validity and effect of the dispositions. The court may direct the Florida personal representative to distribute directly to the beneficiaries named in the will or to the persons entitled to the personal estate under the law of the decedent's domicile. For a decedent who was a resident of a foreign country, the court shall so direct.
- A debt owed to a nondomiciliary is located in the county where the debtor resides, or at the debtor's principal office if the debtor is not an individual (§ 731.106(1)).
- Commercial paper, investment paper, and other instruments are located where the instrument is at the time of death (§ 731.106(1)).
- A nonresident's will may provide that Florida law governs dispositions of personal property with a Florida situs (§ 731.106(2)).
- The court may direct distribution directly to those designated by the will or to persons entitled under the law of the decedent's domicile (§ 731.106(2)).
- For a decedent resident in a foreign country, the court shall give that direction (§ 731.106(2)).
Text of the statute (2026)
(1) A debt in favor of a nondomiciliary, other than one evidenced by investment or commercial paper or other instrument, is located in the county where the debtor resides or, if the debtor is not an individual, at the place where the debtor has its principal office. Commercial paper, investment paper, and other instruments are located where the instrument is at the time of death.
(2) When a nonresident decedent, whether or not a citizen of the United States, provides by will that the testamentary disposition of tangible or intangible personal property having a situs within this state shall be construed and regulated by the laws of this state, the validity and effect of the dispositions shall be determined by Florida law. The court may, and in the case of a decedent who was at the time of death a resident of a foreign country the court shall, direct the personal representative appointed in this state to make distribution directly to those designated by the decedent’s will as beneficiaries of the tangible or intangible property or to the persons entitled to receive the decedent’s personal estate under the laws of the decedent’s domicile.
Excerpts are the subsections the summary relies on. Read the full official text of § 731.106.
History. s. 3, ch. 75-220; s. 1, ch. 77-174; s. 947, ch. 97-102; s. 7, ch. 2001-226; s. 2, ch. 2016-189.
How it applies
The section applies in Florida administrations of nonresident decedents' estates. Subsection (1) answers where a debt owed to the decedent is located, which depends on the debtor's residence or principal office, or on where an instrument was at death. Subsection (2) allows a nonresident's will to choose Florida law for Florida-situs personal property and allows distribution to be made directly to the persons named in the will or entitled under the law of the domicile, rather than through the domiciliary estate.
Sources
- Fla. Stat. § 731.106 (2026), flsenate.gov (Location of debts and instruments in (1); Florida-law election and direct distribution in (2).)
Last checked: October 17, 2026
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