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The U.S.-Germany Estate Tax Treaty Amendment and the Tax Act of 2001 Provides Unexpected Estate Planning Benefits  


Author:  Stanley F. Rose.


Source: Volume 20, Number 02, Winter 2003 , pp.155-171(17)




Journal of Taxation of Investments

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Abstract: 

When the 1980 U.S.-Germany Estate and Gift Tax Treaty (the “Treaty” as amended) was amended in 1998, effective December 14, 2000, and when President George W. Bush signed into law the Economic Growth and Tax Relief Reconciliation Act of 2001 (“2001 Tax Act”) on June 5, 2001, German citizens resident in both Germany and the United States received a number of unpredicted estate tax windfalls which up to now are not appreciated by either those individuals or their advisors.

Keywords: 

Affiliations:  1: Rose Tax Law.

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