| Country |
Comment |
| Brunei |
|
| China |
When transferring real estate (including on death), a transfer fee is owed. |
| India |
|
| UAE |
|
| Qatar |
|
| Saudi-Arabia |
|
| Oman |
|
| Kuwait |
Under certain circumstances, Sharia law may give rise to tax-like obligations. |
| Hongkong |
|
| Taiwan |
There may be an estate tax of 10% for assets over TWD 12 million (approx. EUR 350,000). |
| Macao |
|
| Singapore |
|
| Israel |
|
| New Zealand |
|
| Mexico |
|
| Estonia |
Capital gains tax may be applicable to the inheritance of real estate. |
| Latvia |
No taxation of spouses or children. |
| Liechtenstein |
|
| Portugal |
In individual cases, inheritances may fall under the definition of gratuitous disposition of assets and may then be taxable under the Stamp Duty Act. |
| Russia |
|
| Malta |
|
| Schweden |
|
| Slowakia |
|
| Cyprus |
A transfer fee may apply to some assets. |
| Austria |
|
| Serbia |
No taxation of spouses, parents, or children |
| Norway |
|
| Slowenia |
No taxation of spouses or children. |
| Lithuaina |
No taxation of spouses or children. |
| France |
No taxation of spouses/registered life partners.. |
| Canada |
Capital gains tax is always levied. The sale is deemed to have taken place. The difference between the original acquisition costs and the estimated deemed sale proceeds is then taxed. There are concessions for spouses and for the transfer of agricultural assets to other descendants. |
| Switzerland |
Only imposed at cantonal level, Schwyz and Obwalden do NOT impose inheritance tax. As a rule, spouses (including registered partners) or children are exempt from inheritance tax. In addition, there are extensive tax exemptions that vary depending on the degree of relationship and canton. |
| Australia |
Abolished at federal level, partially imposed at state level. In addition, some inheritances can fall under Capital Gains Tax. |
| Czech Republic |
Only third parties (non-descendants) are taxed. |
| Luxemburg |
There is an inheritance tax, but not for direct descendants. |
| Hungary |
There is an inheritance tax, but close relatives, including direct descendants, are exempt. |
