    [Public Papers of the Presidents of the United States: WILLIAM J. CLINTON (1999, Book II)]
    [September 21, 1999]
    [Page 1569]
    [From the U.S. Government Publishing Office www.gpo.gov]

    Message to the Senate Transmitting a Protocol to the Germany-United
    States Tax Convention
    September 21, 1999

    To the Senate of the United States:
        I transmit herewith for Senate advice and consent to ratification
    the Protocol Amending the Convention Between the United States of
    America and the Federal Republic of Germany for the Avoidance of Double
    Taxation with Respect to Taxes on Estates, Inheritances, and Gifts
    signed at Bonn on December 3, 1980, signed at Washington, December 14,
    1998. The Protocol provides a pro rata unified tax credit to the estate
    of a German domiciliary for purposes of computing U.S. estate tax. It
    allows a limited U.S. ``marital deduction'' for certain estates of
    limited value if the surviving spouse is not a U.S. citizen. In
    addition, the Protocol expands the United States jurisdiction to tax its
    citizens and certain former citizens and long-term residents and makes
    other changes to the treaty to more closely reflect current U.S. treaty
    policy.
        I recommend that the Senate give early and favorable consideration
    to this Protocol and give its advice and consent to ratification.

                                                          William J. Clinton

    The White House,

    September 21, 1999.