Almost certainly U.S. Citizens are liable for estate taxes on property that resides anywhere in the world. Yup, that 1 square foot of Scotland that you bought to become a Scottish Lord- well that is subject to estate tax, unless there is a treaty that minimizes those taxes. “You can take my life but you’ll always have to pay your taxes.” – M. Gibson.

There are 15 countries that provide some safeguards via treaties for U.S. citizens. The treaties also provide important information for planning and administration purposes.

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