Estate & gift tax treaties (international)

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.

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