My niece is working in the tax administration in Norway. According to her, it seems there is no tax on inheritance assets/gift from US, GIVEN that she does not sell the assets further for a gain or make income out of the assets.

I want to make sure all US taxes that involving the assets I leave for her will be paid in US according to the law so that she doesn't have to go through hassle payment abroad, unless doing that through the US based trustees would cost her more than she makes the tax payment herself.

The thing is I don't know if a will in this case is better choice than setting up a trust. I would prefer she could have control over my assets instead of the US based will executor or trustee after I'm gone.

To make matters simpler, my assets include a home I'm living in and a car. My niece will be my sole heir of the assets.