TaxMatters@EY - September 2013

International Estate and Inheritance Tax Guide 2013

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Teresa Gombita, Toronto

EY’s International Estate and Inheritance Tax Guide summarizes the estate tax planning systems and describes wealth transfer planning considerations in 36 jurisdictions around the world, including Canada, the US, the UK, Australia, France, Germany, Italy, China and the Netherlands.

The guide is designed to enable internationally positioned individuals to quickly identify the estate and inheritance tax rules, practices and approaches in their and their family members’ country of residence, as well as the rules where their assets might be located. Knowing these various approaches can help you with your estate and inheritance tax planning, investment planning and tax compliance and reporting needs.

The guide provides at-a-glance information as well as details on the types of estate planning in each jurisdiction. It includes sections on the following:

  • The types of tax and who is liable
  • Tax rates
  • Various exemptions and relief
  • Payment dates and filing procedures
  • Valuation issues
  • Trusts and foundations
  • Succession, including statutory and forced heirship
  • Matrimonial regimes
  • Intestacy rules and estate tax treaty partners

View the complete International Estate and Inheritance Tax Guide 2013.