Austria charges erbschaftsteuer, which has some of the features of a gift tax.

However, the law then provides for a credit against the tentative tax. It is said that hard cases make bad law, but sometimes hard cases force courts to rethink what everyone "knows. France uses the term droits de succession, taxes on beneficiaries. This included brothers, sisters, nieces and nephews and all others. The estate tax is essentially a pick-up tax or credit against the federal estate tax. The Ross decision would eliminate this kind of gamesmanship. Germany charges erbschaftsteuer, a tax on beneficiaries. Another argument in favor of the estate tax relates to comparative incentives.

If the estate is over the federal filing threshold, the extension procedure is the same as in the past. The state of domicile is allocated all intangible property and any real or tangible property within the state of domicile. If a return is being filed and paid late, an approved extension should be included with the return if relevant and late payment interest should be included with the payment.