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"estate duty" in Spanish

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"estate duty" in English
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Context examples for "estate duty" in Spanish(!) These sentences come from external sources & may not be accurate. Therefore, we are not responsible for their content.
When spouses are taxed in France but not in Ireland, when the estate duty allowance is 300, 000 Francs in France but 1, 300, 000 thousand in Germany, then there is a problem.
Cuando se impone un gravamen al cónyuge en Francia, pero no en Irlanda, cuando la exoneración de los derechos de sucesión es de 300.000 francos en Francia y de 1.300.000 en Alemania, hay un problema.