U.S. treaties with estate and/or gift tax provisions can be found at the International Bureau of Fiscal Documentation's Tax Research Platform.
|
Country |
Estate or Gift Tax Treaty |
|---|---|
|
Australia |
Estate & Gift |
|
Austria |
Estate & Gift |
| Canada | Estate * * The estate tax provisions are located in Article XXIX B of the United States – Canada Income Tax Treaty. |
|
Denmark |
Estate & Gift |
|
Finland |
Estate |
|
France |
Estate & Gift |
|
Germany |
Estate & Gift |
|
Greece |
Estate |
|
Ireland |
Estate |
|
Italy |
Estate |
|
Japan |
Estate & Gift |
|
Netherlands |
Estate |
|
South Africa |
Estate |
|
Switzerland |
Estate |
|
United Kingdom |
Estate & Gift |
Visit the United States Income Tax Treaties - A to Z page for the full text of U.S. tax treaties.
Additional information is available at the U.S. Department of the Treasury’s International Tax Resource page.