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 | ||
