Article 13: Judgments · Last amended 2021 · Last verified July 22, 2026
In one sentenceThis section limits the Uniform Foreign-Country Money Judgments Recognition Act to foreign judgments that grant or deny recovery of a sum of money and are final, conclusive, and enforceable where rendered, excludes tax, penalty, and domestic-relations judgments, and puts the burden on the party seeking recognition to prove the Act applies.
Full Text of § 25-1339
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(a) Except as otherwise provided in subsection (b) of this section, the Uniform Foreign-Country Money Judgments Recognition Act applies to a foreign-country judgment to the extent that the judgment:
(1) grants or denies recovery of a sum of money; and (2) under the law of the foreign country where rendered, is final, conclusive, and enforceable.
(b) The Uniform Foreign-Country Money Judgments Recognition Act does not apply to a foreign-country judgment, even if the judgment grants or denies recovery of a sum of money, to the extent that the judgment is:
(1) a judgment for taxes; (2) a fine or other penalty; or
(3) a judgment for divorce, support, or maintenance, or other judgment rendered in connection with domestic relations.
(c) A party seeking recognition of a foreign-country judgment has the burden of establishing that the Uniform Foreign-Country Money Judgments Recognition Act applies to the foreign-country judgment.
Source
Laws 2021, LB501, § 3.
Plain-English Summary
Section 25-1339 draws the boundary around what the Act covers. It applies to a foreign-country judgment to the extent the judgment grants or denies recovery of a sum of money, and, under the law of the foreign country where it was rendered, is final, conclusive, and enforceable. A judgment still working its way through appeal, or one that is not final under its own country’s law, does not qualify.
Certain money judgments are carved out even though they otherwise fit the description. The Act does not apply to a judgment for taxes, a fine or other penalty, or a judgment for divorce, support, maintenance, or another judgment rendered in connection with domestic relations — even if that judgment grants or denies a sum of money. Those categories are left to whatever other law or process governs them.
The section also assigns the burden of proof. The party seeking recognition of a foreign-country judgment carries the burden of establishing that the Act applies to it. Before a court reaches the recognition standards in the sections that follow, the party asking for recognition first has to show the judgment fits within this section’s scope.
Frequently Asked Questions
What kinds of foreign judgments does this Act cover?
Judgments that grant or deny recovery of a sum of money and that are final, conclusive, and enforceable under the foreign country’s own law.
Does the Act apply to a foreign tax judgment?
No. Judgments for taxes are excluded.
Does the Act cover foreign divorce or child support judgments?
No. Judgments for divorce, support, maintenance, or other domestic relations matters are excluded.
Who has to prove that the Act applies to a particular foreign judgment?
The party seeking recognition of the judgment.
What if the foreign judgment is not final yet under the foreign country’s own law?
It falls outside the Act’s applicability, which requires the judgment be final, conclusive, and enforceable where rendered.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as:foreign judgment recognition act applicability nebraskaexcluded foreign judgments tax penalty domestic relationsburden of proof foreign judgment recognition nebraskafinal conclusive enforceable foreign judgment nebraska