Thank you for allowing me to answer your interesting question. The
answer is yes; there are some countries that do levy and estate tax
(aka, inheritance tax) similar in varying degrees to that of the US.
Some of them are:
Other nations have a tax variously equivalent to US estate or
inheritance tax that is known my a name given to it by its host
Austria charges ?erbschaftsteuer?, which has some of the features of a gift tax.
Belgium, a multilingual nation, uses the terms ?droits de succession?
and ?successierechten?, taxes on beneficiaries which are collected at
the federal level but distributed to the regional level.
France uses the term ?droits de succession?, taxes on beneficiaries.
Germany charges ?erbschaftsteuer?, a tax on beneficiaries.
The Netherlands charges ?successierecht?, a tax on beneficiaries.
Switzerland has no ?erbschaftssteuer? at national level. However in
the various cantons, three possibilities (a tax on the estate, a tax
on the beneficiaries, or no tax) exist.
I hope you find that my answer exceeds your expectations. If you have
any questions about my research please post a clarification request
prior to rating the answer. Otherwise I welcome your rating and your
final comments and I look forward to working with you again in the
near future. Thank you for bringing your question to us.
Tutuzdad-ga ? Google Answers Researcher
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