Gibson, JD, Audit Director, Tennessee Department of Revenue, Nashville, Tenn.

The Republic of Ireland where it is a tax on beneficiaries. McCuller, JD, CPA, Partner, Thompson Dunavant, PLC, Memphis, Tenn. France uses the term droits de succession, taxes on beneficiaries. We are Small by Choice, Which Gives You More Control Over Your Matter.

The estate should be responsible for paying whatever estate taxes are due. Switzerland has no erbschaftssteuer at national level. Germany charges erbschaftsteuer, a tax on beneficiaries. Austria charges erbschaftsteuer, which has some of the features of a gift tax.

Gibson, JD, Audit Director, Tennessee Department of Revenue, Nashville, Tenn. The federal estate tax was established in the early 1900s. The Netherlands charges successierecht, a tax on beneficiaries.