More complex are matters with an international scope. Assuming a party obtains a valid order in North Carolina, it would have to be enforced in a foreign country. The first step is to make sure the property is in the other country. Any financial account numbers, copies of titles or real estate records will assist you in your search. Once it is determined that the property does exist, it may be possible to "freeze" the assets by seeking an order from the local court. If you have a North Carolina order freezing the assets and it is property certified with the apostille affixed, a foreign entity such as a bank, particularly a bank which does business in the United Sates, may honor the order on a short term basis while an appropriate order is being obtained locally. Check with the State Department to ascertain whether there are any international treaties which may control your ability to proceed. While there is a large and complex international treaty known as the Hague Convention which is often referred to in Child Custody matters, the United States has signed only certain parts of the document and has not signed the sub part known as the Hague Convention on the Recognition of Divorces and Legal Separations. Atassi v Atassi117 N.C.App. 506, 451 S.E.2d 371. The United States and each individual state is hesitant to allow foreign judgments to be enforced here as the foreign courts may not afford the litigants the same due process rights as are required by our courts. Conversely, foreign courts whose judgments are not honored here will often refuse to honor the judgments and orders of our courts.

That does not mean that you are without a remedy if you have a North Carolina judgment. The first step is to certify the judgment and obtain an apostille from the Secretary of State. This document, with the apostille is then presented to the courts of the foreign country for enforcement. Often times the best means of proceeding is through local counsel. Both the United States Office of Consular Services in the foreign country and the consulate office of the foreign country here in the United States can offer assistance in finding appropriate counsel and in enforcing the order obtained. In almost all cases, the association of competent local counsel is the best way to obtain a satisfactory result. It may be necessary to file an action in the foreign country to proceed with discovery of information and enforcement of the order. Be aware, however, that in many countries it is difficult, time consuming, and costly to obtain a satisfactory result. Whenever possible, a party is best off to be awarded assets located in the United States.

While the IRS has held that transfers of property incident to divorce are not a taxable event, other countries may not have the same law and there may be unknown tax ramifications. Similarly, it may not be possible to remove property or currency from the foreign location.

International property distribution is a complex and daunting matter even for the most experienced family law attorneys. If your matter includes foreign assets and international issues you would be best to make your counsel aware of these facts as soon as possible so that appropriate action can be taken to find and preserve these assets for valuation and distribution.