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Wisconsin law

Estate Planning Laws in Wisconsin.

Wisconsin is one of nine community-property states and one of the few that applies community-property principles to estate planning under the Wisconsin Marital Property Act (Wis. Stat. ch. 766, effective 1986). Marital-property classification produces a full federal basis step-up on both halves of marital property at the first spouse's death — a significant estate-planning advantage. Wisconsin has no state estate tax (estate-tax "pickup" repealed 2013) and no inheritance tax. Wisconsin's Uniform Trust Code (Wis. Stat. ch. 701) governs trust formation and administration.

Last verified: 2026-04-20

State law

Key Wisconsin Statutes

Wisconsin Marital Property ActWis. Stat. ch. 766

Wisconsin's marital-property (community-property) regime, effective January 1, 1986. Property acquired during marriage is generally marital property, producing a full federal step-up in basis for both halves at the first spouse's death.

Wisconsin Probate CodeWis. Stat. chs. 851–882

Wisconsin's probate framework — covering wills, intestacy, probate administration, and informal probate procedures.

Wisconsin Uniform Trust CodeWis. Stat. ch. 701

Wisconsin's enactment of the Uniform Trust Code (effective 2014) — the principal framework for trust creation, modification, and administration.

No State Estate or Inheritance TaxWisconsin pre-2013

Wisconsin's estate tax (the federal "pickup" tax) ceased to operate when federal law eliminated the state-credit mechanism; Wisconsin has no state estate or inheritance tax as of 2026.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Wisconsin.

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