Pursuant to Section 731.106, Florida Statutes (2017):


When a non-resident decedent (which means a person who does not reside in the State of Florida at the time of their death), whether or not that person is a citizen of the United States, provides in a will that something they are leaving to a beneficiary that is located or has a situs in Florida is to be construed and regulated by the laws of Florida, then the validity and the effect of the dispositions shall be determined by Florida law.

In this situation, the court may, and if the decedent who does not reside in Florida is a resident of a foreign nation at the time of his or her death, then the court shall direct the personal representative who is appointed in the state of Florida, 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.

So, Florida may, or if the decedent is a resident of a foreign nation at the time of his or her death, shall allow those assets which are located in Florida to be distributed pursuant to the laws of the decedent’s domicile.
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