[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.