Estate Tax Treaty Countries

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.

 

 Country

Separate Estate

Separate Gift

Combined E & G

Other

Signed

Transfers made on or after:

Comments

AustraliaNoYesNoNo530512/14/53PR-UC
AustraliaYesNoNoNo530501/07/54old *PR-UC
AustriaNoNoYesNo820607/01/83new *
BelgiumYesNoNoNo5405not yetoldno effect
CanadaNoNoNo1995 Protocol950311/09/95 **estate tax onlyPR-UC
DenmarkNoNoYesNo830411/07/84new
FinlandYesNoNoNo520312/18/52oldPR-UC
FranceNoNoYesNo781110/01/80newPR-UC (Protocol)
GermanyNoNoYesNo801201/01/79newPR-UC (Protocol)
GreeceYesNoNoNo500212/30/53oldPR-UC
IrelandYesNoNoNo490912/20/51old
ItalyYesNoNoNo550310/26/56oldPR-UC
JapanNoNoYesNo540404/01/55oldPR-UC
NetherlandsYesNoNoNo690702/03/71new
NorwayYesNoNoNo490612/11/51oldPR-UC
South AfricaYesNoNoNo470407/15/52old
SwedenNoNoYesNo830609/05/84 (through 12/31/07)new (terminated 01/01/08)
SwitzerlandYesNoNoNo510709/17/52oldPR-UC
U.K.NoNoYesNo781011/11/79

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