Persons residing in any of the following countries (who are neither U.S. citizens nor “long term” U.S. residents) and citizens or residents of any of the countries listed below who reside in the U.S., but are not “long term” U.S. residents, should review the general provisions of the applicable treaty.  The treaties vary as to the time period that one must reside in the U.S. before becoming a “long term” U.S. resident.

In most instances, the estate tax imposed at death by the U.S. will reduce the estate tax, if any, imposed by each of these treaty countries.

  • Australia
  • Austria
  • Canada
  • Denmark
  • Finland
  • France
  • Germany
  • Greece
  • Ireland
  • Italy
  • Japan
  • Netherlands
  • Norway
  • South Africa
  • Switzerland
  • United Kingdom

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