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.