Small Business/Self-Employed
Small Business/Self-Employed Topics
IRS Resources
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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