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Estate & Gift Tax Treaties (International)

 

 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 

new

 

            
*  old or new refers to whether the treaty has the "old" situs rules, or the "new" provisions that generally restrict the U.S. to taxing nonresident aliens’ U.S. real estate and business property.

** the 1995 Protocol had retroactive effect to TAMRA.  Claims for refund based upon the treaty had to be filed by 11/09/96.

"PR-UC" in comments section above refers to a pro-rata unified credit provision. (The pro-rata unified credit provisions in the German and French treaties apply only to estate tax, not to gift tax.)

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Page Last Reviewed or Updated: 02-Jul-2014