Pick your country for the key U.S. estate and gift tax and New York probate points for families with New York property or children in New York. Each page shows whether the IRS lists a U.S. estate or gift tax treaty with that country, what to bring to a Free Consultation, and links to official government sources.

Schwartsman Law Group practices New York law only. Where another country's law matters, we coordinate with counsel there. Call (212) 518-3868.

Europe

Austria U.S. estate and gift tax treaty (IRS list)
Denmark U.S. estate and gift tax treaty (IRS list)
Finland U.S. estate tax treaty (IRS list)
France U.S. estate and gift tax treaty (IRS list)
Germany U.S. estate and gift tax treaty (IRS list)
Greece U.S. estate tax treaty (IRS list)
Ireland U.S. estate tax treaty (IRS list)
Israel No U.S. estate or gift tax treaty on the IRS list
Italy U.S. estate tax treaty (IRS list)
Netherlands U.S. estate tax treaty (IRS list)
Norway No U.S. estate or gift tax treaty on the IRS list
Poland No U.S. estate or gift tax treaty on the IRS list
Sweden No U.S. estate or gift tax treaty on the IRS list
Switzerland U.S. estate tax treaty (IRS list)
United Kingdom U.S. estate and gift tax treaty (IRS list)

The Americas

Argentina No U.S. estate or gift tax treaty on the IRS list
Brazil No U.S. estate or gift tax treaty on the IRS list
Canada Estate tax provisions in the U.S.–Canada income tax treaty
Caribbean Nations No U.S. estate or gift tax treaty on the IRS list
Colombia No U.S. estate or gift tax treaty on the IRS list
Dominican Republic No U.S. estate or gift tax treaty on the IRS list
Mexico No U.S. estate or gift tax treaty on the IRS list

Asia-Pacific

Australia U.S. estate and gift tax treaty (IRS list)
Hong Kong No U.S. estate or gift tax treaty on the IRS list
India No U.S. estate or gift tax treaty on the IRS list
Japan U.S. estate and gift tax treaty (IRS list)
Mainland China No U.S. estate or gift tax treaty on the IRS list
New Zealand No U.S. estate or gift tax treaty on the IRS list
Philippines No U.S. estate or gift tax treaty on the IRS list
Singapore No U.S. estate or gift tax treaty on the IRS list
South Korea No U.S. estate or gift tax treaty on the IRS list
Taiwan No U.S. estate or gift tax treaty on the IRS list

Africa

South Africa U.S. estate tax treaty (IRS list)

Former Soviet States

Armenia No U.S. estate or gift tax treaty on the IRS list
Azerbaijan No U.S. estate or gift tax treaty on the IRS list
Belarus No U.S. estate or gift tax treaty on the IRS list
Estonia No U.S. estate or gift tax treaty on the IRS list
Georgia (the Country) No U.S. estate or gift tax treaty on the IRS list
Kazakhstan No U.S. estate or gift tax treaty on the IRS list
Kyrgyzstan No U.S. estate or gift tax treaty on the IRS list
Latvia No U.S. estate or gift tax treaty on the IRS list
Lithuania No U.S. estate or gift tax treaty on the IRS list
Moldova No U.S. estate or gift tax treaty on the IRS list
Russia No U.S. estate or gift tax treaty on the IRS list
Tajikistan No U.S. estate or gift tax treaty on the IRS list
Ukraine No U.S. estate or gift tax treaty on the IRS list
Uzbekistan No U.S. estate or gift tax treaty on the IRS list

U.S. citizens and green-card holders abroad

U.S. Expats With New York Property or Family: Estate Planning Basics

Country not listed? The same New York rules apply. See the country questions to raise in a consultation.

International Country Pages