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. Related Estate and gift taxes
