Europe
- SwitzerlandCalculatorGift and inheritance taxWhich canton taxes, what allowance applies, and how much is due.
- FranceCalculatorGift and inheritance taxAllowances, scales, the fifteen year rule and the cross-border test.
- United KingdomCalculatorInheritance tax, residence based regimeTen years out of twenty, and the tail that follows you abroad.
- RussiaCalculatorNotary duty and tax on giftsNo inheritance tax since 2006; a gift of a flat from an aunt is still taxed.
Americas
Middle East
Asia-Pacific
- JapanCalculatorInheritance tax, residents and non-residentsWorldwide or Japanese assets only: the ten-year rule decides first.
- South KoreaCalculatorInheritance tax, resident or non-resident deceasedUp to 50 per cent, and deductions that vanish for a non-resident.
- AustraliaCalculatorSuper and capital gains at deathNo estate tax since 1979, but an adult child can still pay on super and on the house.
- SingaporeGuideSuccession and probateNo estate duty since 2008, and what still decides who inherits.
- IndiaCalculatorTax on gifts from non-relativesNo inheritance tax, but gifts from non-relatives are taxed as income.
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