Property freedom · scenario
Inheritance tax: what do Singapore, the US, Switzerland and Japan do?
Compare abolition, high exemptions, cantonal taxation and Japan’s inheritance tax to design a coherent French model.
Five useful comparators
| Country | Relevant rule |
|---|---|
| Singapore | Estate duty removed for deaths on/after 15 February 2008. |
| United States | 2026 federal basic estate/gift exclusion: $15m. |
| Switzerland | No federal inheritance tax; spouses exempt everywhere and descendants in most cantons. |
| Japan | Basic exemption: ¥30m + ¥6m per statutory heir. |
| France | €100k child/parent allowance; much smaller allowances for siblings and others. |
Lesson for France
International systems range from abolition to high exemptions and family-based taxation. The US unified lifetime gift/estate logic is particularly relevant to the lifetime-pot scenario.