This guide summarizes the estate tax planning systems and also describes wealth transfer planning considerations in 27 jurisdictions. It is relevant to the owners of family businesses and private companies or managers of private capital enterprises as well as the executives of multinational companies and other entrepreneurial and internationally mobile high net worth individuals.

Use either the map below or the "country list" tab to see the guide's information for that country.

This guide is designed to enable internationally positioned individuals to quickly identify the estate and inheritance tax rules, practices and approaches that have been adopted by 27 jurisdictions. Knowledge of these various approaches can assist individuals with their estate and inheritance tax planning, investment planning and tax compliance and reporting needs.

The content is based on information current as of 1 September 2011, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst & Young office to obtain updated information.

Tax information

The chapters in this guide provide at-a-glance information, as well as details on the types of estate planning in each jurisdiction, including sections on who is liable, domicile, residence, types of transfer, rates, payment dates and filing procedures, inheritance and gift taxes, sourcing of income, private purpose funds, exemptions and reliefs, gifts, preowned assets charges, valuations, trusts and foundations, settlements, succession, statutory and forced heirship, matrimonial regimes, testamentary documents and intestacy rules and estate tax treaty partners.

This publication should not be regarded as offering a complete explanation of the tax matters referred to and is subject to changes in the law and other applicable rules. Local publications of a more detailed nature are frequently available. Additional reading materials are suggested at the end of most chapters, and readers are advised to consult their local Ernst & Young professionals for further information.