Wills and estate planning in Delaware

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Delaware a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary + 1 witness · Uniform Power of Attorney Act
Health care directive	1 witnesses
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: 12 Del. C. § 202.

A will or any provision is not invalid because an interested person signs it (12 Del. C. § 203(b)).

A will that does not comply is void (§ 202(b)), and unwitnessed handwritten wills are not valid. A will valid where it was executed or where the testator was domiciled is honored (§ 1306). No e-wills statute was found in Title 12 (absence confirmed only by a secondary source). The probate office is the Register of Wills in each county. UTMA: 21 for gift, will or trust transfers; 18 for other transfers (12 Del. C. § 4520).

Power of attorney

Statute: 12 Del. C. § 49A-101 et seq. (Durable Personal Powers of Attorney Act, based on UPOAA).

§ 49A-105(a): must be in writing, DATED, signed in the presence of a notarial officer AND one adult witness who is not a relative and not entitled to the estate under the principal's will or trust. Include the statutory NOTICE at the beginning (§ 49A-105(b)); without it, the agent bears the burden of proving validity. Statutory form plus agent's certification at § 49A-301. Hot powers need an express grant (§ 49A-201(b)).

Health care directive

Called: Advance Health-Care Directive (Power of Attorney for Health Care and Health-Care Instruction).

Statute: 16 Del. C. § 2501 et seq. (Uniform Health-Care Decisions Act (2023)); power of attorney for health care § 2508; optional form § 2511.

The single adult witness cannot be the agent or the agent's spouse, domestic partner or cohabitant, or, for a nursing home or long-term care resident, an owner, operator, employee or contractor of the facility (16 Del. C. § 2508(d)).

NEW LAW: Delaware adopted the UHCDA (2023) via 84 Del. Laws c. 467; it applies to directives created before, on or after Sept 30, 2025 (§ 2530). The witness may be present by real-time audio-video, or by audio only if identity is verified (§ 2508(e)). A health-care instruction alone has no witness requirement (§ 2507). An advance mental health directive that cannot be revoked during a crisis needs two physically present witnesses (§ 2509(e)). The optional statutory form is in § 2511. Pre-2025 forms with 2-witness rules are outdated.

If there's no will: what a spouse gets

The first $50,000 of the intestate personal estate, plus one-half of the balance of the personal estate, plus a life estate in the intestate real estate (12 Del. C. § 502(3)).

A spouse's right to a share

One-third of the elective estate, less all transfers to the spouse by the decedent (12 Del. C. § 901).

Estate and inheritance tax

No state estate tax (repealed for deaths after Dec 31, 2017).

No inheritance tax.

Probate

Moderate, handled through the Register of Wills. Small-estate distribution without letters is available when estate assets do not exceed $50,000 (12 Del. C. § 2306).

Money God drafts a Delaware will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.