Germany-U.S. Estate and Gift Tax Treaty

The U.S. and Germany signed on December 3, 1980 the Convention Between the United States of America and the Federal Republic of Germany For the Avoidance of Double Taxation with Respect to Taxes on Estates, Inheritances, and Gifts. On December 14th 1998, the Treaty was amended by the the U.S. and Germany. The amendment is referred to as the Protocol to the German American Treaty. The amended Treaty is hereinafter referred to as the Germany-U.S. Estate and Gift Tax Treaty. The Germany-U.S. Estate and Gift Tax Treaty applies to a) estates of deceased persons whose domicile at their death was in one or both of the Contracting States, and b) gifts of donors whose domicile at the making of a gift was in one or both of the Contracting States. The English version of the Germany-U.S. Estate and Gift Tax Treaty can be downloaded from the IRS website. The consolidated bilingual version of the Germany-U.S. Estate and Gift Tax Treaty can be dowloaded as PDF from the website of the German Ministry of Finance (Bundesfinanzministerium). A html-version is available on our website here.