Worldwide Estate and Inheritance Tax Guide 2019

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The Worldwide Estate and Inheritance Tax Guide 2019 (WEITG) is published by the EY Private Client Services network, which comprises professionals from EY member firms.

The 2019 edition summarizes the gift, estate and inheritance tax systems, and describes wealth transfer planning considerations in 39 jurisdictions and territories. It is relevant to the owners of family enterprises and private companies, managers of private capital enterprises, executives of multinational companies, and other entrepreneurial and internationally mobile high-net-worth individuals.

The content is based on information current as of February 2019, 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 EY member firm office to obtain updated information.

The WEITG is published alongside three companion guides on broad-based taxes: the Worldwide Corporate Tax Guide, the Worldwide Personal Tax and Immigration Guide and the Worldwide VAT, GST and Sales Tax Guide.

Each of the guides represents thousands of hours of tax research. They are available free online along with timely Global Tax Alerts and other great publications on