No — Australia has no federal or state inheritance tax. However, capital gains tax (CGT) on deemed disposal at death applies when assets pass to foreign-resident beneficiaries. When an Australian tax resident dies and leaves assets to a beneficiary who is not an Australian tax resident, CGT is assessed on the deceased’s final tax return at market value on the date of death — not deferred to the eventual sale. The main residence exemption is unavailable for foreign-resident beneficiaries. Australian superannuation passes outside the estate but death benefits to non-dependant beneficiaries are taxed at up to 17%.

If you are an Australian tax resident receiving an inheritance from an Australian estate: generally no tax on receiving the inheritance itself, though your cost base for future CGT purposes is set at the date-of-death market value. If you are a foreign resident receiving an inheritance from an Australian estate: the Australian CGT obligation falls on the deceased’s final return (not directly on you), but you may face CGT when you eventually sell Australian taxable property. Additionally, your own country’s inheritance tax rules may apply to what you receive.

Yes — Japan has the world’s highest marginal inheritance tax rate at 55% on amounts above ¥600 million (~£3.15 million) per heir. A basic exemption of ¥30 million plus ¥6 million per heir applies to the total estate. Japanese inheritance tax also applies to: Japanese nationals who emigrated within the past 10 years (worldwide scope, both as deceased and as heirs); Japanese-domiciled heirs receiving assets from any estate worldwide. Japan/UK and Japan/US bilateral inheritance tax conventions exist. Most other corridors have no Japan estate treaty.

Yes — Philippine estate tax at a flat 6% rate on the net estate above a PHP 5 million standard deduction (TRAIN Law, RA 10963, 2018). For non-resident alien deceased (e.g. Australian-domiciled Filipino-Australians): 6% on Philippine-situs assets only. A BIR Certificate Authorising Registration (CAR) is mandatory before any Philippine asset can be transferred, and must be filed within one year of death. Without CAR, no property title can change and no bank account can be released.

Foreign nationals who are not Filipino citizens (including RA 9225 dual citizens) cannot hold title to Philippine land. An Australian, American, or British heir who is not also a Filipino citizen must sell inherited Philippine real estate — typically under time pressure at below-market value. The solution for former Filipino nationals who naturalised abroad is RA 9225 (Citizenship Retention and Re-acquisition Act), which restores Philippine citizenship and with it the right to own Philippine land, without requiring renunciation of the foreign citizenship.

No — Indonesia has no inheritance or estate tax. BPHTB (property acquisition duty) of approximately 2.5–5% applies on the property title transfer to heirs. However, foreign nationals inheriting Indonesian Hak Pakai (Right to Use) property without a valid Indonesian residence permit (KITAS or KITAP) must divest within one year under PP 28/2025. Indonesian succession operates under three parallel systems depending on the deceased’s religion: the Civil Code for non-Muslims, the Compilation of Islamic Law (KHI) for Muslims (testamentary freedom limited to 1/3), and regional adat customary law in some areas.

Foreign nationals can inherit Hak Pakai title to Bali property, but must sell (divest) within one year if they do not hold a valid Indonesian residence permit (KITAS or KITAP). KITAP permanent residents can retain Hak Pakai title. Property held through a PT PMA (Indonesian foreign investment company) structure can be transferred to heirs through a company share transfer, which avoids the Hak Pakai divestment requirement. Nominee arrangements (where an Indonesian citizen holds title on behalf of a foreigner) are legally precarious and create succession problems.

No — Singapore abolished estate duty in 2008. Singapore is a nil-tax jurisdiction for death taxes, with no inheritance tax, estate duty, or CGT on death. No forced heirship applies. However, Singaporean residents who carry home-country departure tails (UK LTR, German §2 ErbStG, Dutch erfbelasting) remain subject to those home-country charges on their worldwide estate during the tail period. Singapore’s nil-tax status provides zero relief against these exposures.

No — Hong Kong abolished estate duty in 2006. Hong Kong is a nil-tax jurisdiction for death taxes. Hong Kong probate (Grant of Probate or Letters of Administration from the Hong Kong courts) is required before Hong Kong-situs assets can be transferred to heirs. The process typically takes several months for uncontested estates with local legal representation. Home-country departure tails and heir-side triggers from France, Germany, and the Netherlands continue to apply to Hong Kong-resident individuals regardless of Hong Kong’s nil-tax status.

No — China has no inheritance or estate tax. Chinese deed tax (3–5%, reduced for statutory heirs under the Deed Tax Law 2021) applies on property title transfer. However, all Chinese-situs assets require an Inheritance Notarisation Certificate (公证书) from a Chinese notary office (公证处) before any transfer can occur — a process typically taking 6–18 months. SAFE (State Administration of Foreign Exchange) controls limit repatriation of inherited funds to approximately USD 50,000 per person per year, which can mean large Chinese estates take years to repatriate.

No — New Zealand has no inheritance tax, estate duty, or CGT regime. New Zealand is the cleanest nil-tax death jurisdiction in the developed world. NZ-situs assets require NZ probate (application to the High Court for a Grant of Probate or Administration) before transfer, typically taking 2–6 months for uncontested estates. Any risk for NZ-connected estates arises from the origin-domicile of the deceased (UK LTR tail, German shadow) or the heir’s country of residence (French art.750 ter §2, German ErbStG heir-side).

Australian superannuation does not form part of the estate — it passes directly via binding death benefit nominations or trustee discretion. Death benefits paid to non-dependant beneficiaries (adult children who are financially independent) are taxed at up to 17% on the taxable component (15% + 2% Medicare levy). Foreign-resident adult children are almost never Australian tax dependants. A $600,000 super balance with 80% taxable component passing to a non-dependant results in approximately $81,600 in super tax, assessed against the estate separately from any CGT.

No — India abolished inheritance tax in 1985. Indian succession is governed by personal law depending on religion: Hindu Succession Act 1956 (as amended 2005) for Hindus, Jains, Sikhs, and Buddhists; Muslim Personal Law for Muslims (testamentary freedom limited to 1/3); Indian Succession Act 1925 for Christians and others. A Succession Certificate from an Indian civil court (taking 12–36 months) is mandatory before any Indian financial asset can be transferred to heirs. FEMA repatriation from NRO accounts is capped at USD 1 million per heir per financial year.

Thailand has a narrow inheritance tax: 5% on inherited assets above THB 100 million for lineal heirs and spouses; above THB 50 million for others. Most expatriate estates fall below these thresholds. Foreign nationals cannot own Thai land — they must divest within one year of inheriting under Land Code s.93. Thai condominiums within the 49% foreign ownership quota can be held by foreign heirs. A Thai will authenticated and translated is strongly recommended for any Thai-situs assets.