Estate Tax Treaty Countries

What Is An Estate Tax Treaty?

The United States maintains estate and gift tax treaties with several countries that apply when residents and/or citizens of one country own property in another. These estate tax treaties reduce the level of estate taxation that would otherwise apply to the estate of the deceased person.

What Are The Estate Tax Treaty Countries?

To determine which countries participate in the estate and gift tax treaties, simply reference the chart of estate tax treaty countries below.

 Country

Separate Estate

Separate Gift

Combined E & G

Other

Signed

Transfers made on or after:

Comments

Australia No Yes No No 5305 12/14/53 PR-UC
Australia Yes No No No 5305 01/07/54 old * PR-UC
Austria No No Yes No 8206 07/01/83 new *
Belgium Yes No No No 5405 not yet old no effect
Canada No No No 1995 Protocol 9503 11/09/95 ** estate tax only PR-UC
Denmark No No Yes No 8304 11/07/84 new
Finland Yes No No No 5203 12/18/52 old PR-UC
France No No Yes No 7811 10/01/80 new PR-UC (Protocol)
Germany No No Yes No 8012 01/01/79 new PR-UC (Protocol)
Greece Yes No No No 5002 12/30/53 old PR-UC
Ireland Yes No No No 4909 12/20/51 old
Italy Yes No No No 5503 10/26/56 old PR-UC
Japan No No Yes No 5404 04/01/55 old PR-UC
Netherlands Yes No No No 6907 02/03/71 new
Norway Yes No No No 4906 12/11/51 old PR-UC
South Africa Yes No No No 4704 07/15/52 old
Sweden No No Yes No 8306 09/05/84 (through 12/31/07) new (terminated 01/01/08)
Switzerland Yes No No No 5107 09/17/52 old PR-UC
U.K. No No Yes No 7810 11/11/79

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