By Matthew Ledvina, JD, LLM (US Taxation)  Community Property Laws don't just add another layer of complexity to US estate tax planning; they fundamentally change the landscape. Therefore, a deep understanding of ownership structures is critical for tax planners when devising estate tax strategies. While common law countries generally lack Community Property Laws, they're prevalent in many jurisdictions in the United States and civil law countries. However, complications can arise when couples have lived in various jurisdictions, each with its own set of community property rules. Unlike Florida, which doesn't follow community property laws, Argentina has its specific regulations around marital property.