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Updated:Apr 23, 2026
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Inheritance and estate tax reforms worldwide (1980–2023)

Inheritance and estate tax reforms worldwide (1980–2023)

  1. Reagan-era U.S. act raises estate-tax exemption

    Labels: Economic Recovery, United States

  2. India abolishes estate duty for deaths after March 16

    Labels: India, Estate duty

  3. United Kingdom begins modern nil-rate band schedule

    Labels: United Kingdom, Nil-rate band

  4. U.S. EGTRRA sets path to temporary estate-tax repeal

    Labels: EGTRRA, United States

  5. Portugal replaces inheritance tax with stamp duty

    Labels: Portugal, Stamp duty

  6. Sweden ends inheritance tax late in 2004

    Labels: Sweden, Inheritance tax

  7. UK allows spouses to transfer unused nil-rate band

    Labels: United Kingdom, Transferable nil-rate

  9. UK freezes key inheritance tax threshold at £325,000

    Labels: United Kingdom, Nil-rate band

  10. U.S. 2010 act reinstates estate tax with higher exemption

    Labels: United States, 2010 tax

  11. Norway abolishes inheritance tax and adds “continuity” basis

    Labels: Norway, Continuity basis

  12. Japan reduces inheritance-tax basic deduction

    Labels: Japan, Basic deduction

  13. UK budgets create residence nil-rate band for homes

    Labels: United Kingdom, Residence nil-rate

  14. UK residence nil-rate band takes effect

    Labels: United Kingdom, Residence nil-rate

  15. U.S. TCJA doubles federal estate-tax exemption

    Labels: Tax Cuts, United States

  16. OECD report synthesizes reform options on inheritances

    Labels: OECD, Inheritance report

  17. UK extends freezes on inheritance-tax thresholds

    Labels: United Kingdom, Nil-rate band