I have lost a dear friend in the Netherlands. I was just told by a relative that I have been named in her testament, (which is a will, I assume) I am to receive a sum of money, in addition to a pair of earrings. I reside in Syracuse, NY, and I am trying to figure out what to do. Will the Netherlands take out an inheritance tax before I receive it? Will the United States tax me? I am still coming to grips with the death of my friend, and had no idea she had thought of me in her will. Any assistance would be greatly appreciated.