- Jan 02 Fri 2015 20:38
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台灣人常買房地產的國家遺產稅與贈與稅
- Dec 30 Tue 2014 21:39
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這是一篇網上摘下的文章,討論柬埔寨房地產
以下是一篇在網上抓下來的文章,討論柬埔寨房地產,但是可能發文者自己在賣柬埔寨房地產,因此文章內容有可信處,也有一點疑慮!!!這篇文章當中最主要的問題在於稍微樂觀估計柬埔寨,但是沒有揭露柬埔寨風險性,不過文章內容依然值得參考：
3.工商時報 2014年09月01日報導:國內房市不佳，房仲業一窩蜂銷售海外物件，根據統計，迄2014年9月陸續問世的海外物件總銷金額約500億元，創下海外不動產市場銷售天量。其中，柬埔寨、日本、馬來西亞銷售規模都逾百億元；業者推估，在國內政府打房下，一年出走資金約300億元。亞各國首都市中心豪宅單價
4.全世界的房地產聖經:地段、地段、地段!買海外不動產市場聖經:買首都蛋黃中的蛋黃。
5.根據全球房地產指南的調查統計，去年各國租金投報率，柬埔寨10.08％、菲律賓7.06％、印尼7.05％、泰國6.29％、日本5.53％、馬來西亞4.87％，但台灣僅1.57％。
4.全世界的房地產聖經:地段、地段、地段!買海外不動產市場聖經:買首都蛋黃中的蛋黃。
5.根據全球房地產指南的調查統計，去年各國租金投報率，柬埔寨10.08％、菲律賓7.06％、印尼7.05％、泰國6.29％、日本5.53％、馬來西亞4.87％，但台灣僅1.57％。
- Dec 30 Tue 2014 16:55
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台灣人常買房地產的國家遺產稅與贈與稅
- Dec 30 Tue 2014 12:52
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世界各國遺產稅與贈與稅比較表(但是務必注意各國更新情況,這只是一個網上的文章,並且我有發現到一些錯誤)
- Dec 30 Tue 2014 11:28
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馬來西亞遺產稅
- Dec 30 Tue 2014 10:59
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馬來西亞遺產移轉請務必先在馬來西亞立遺囑,會方便房地產未來的移轉
Wills and Inheritance in Malaysia
Information pertaining to writing a will in Malaysia, and the laws relating to inheritance and distribution in Malaysia…
The purpose of writing a will is for a person to leave behind a legacy for loved ones, and to ensure that they are well provided for in the unfortunate event of the testator’s passing. If a person dies intestate (without having written a valid will), then the provisions under the Distribution Act 1958 will apply unless he or she is a Muslim in West Malaysia and Sarawak or is a native of Sarawak. If the person is in the state of Sabah, then the Intestate Succession Ordinance 1960 will apply. Both the act and ordinance set out the manner of distribution of any property to specific beneficiaries, after all outstanding debts (including taxes) are paid. In addition, the provisions under the Inheritance (Family Provision) Act 1971 allow the courts to grant an order that the maintenance of certain categories of dependents shall be reasonably provided for where such dependents have not been provided for, or are inadequately provided for, under the testator’s will.
Foreigners and Wills(馬來西亞外國人與遺囑)
Malaysia recognises the validity of international wills that relate to properties and assets owned by the testator in other parts of the world. However, it is highly recommended that a foreigner make a will in Malaysia under the following circumstances:(馬來西亞承認國外遺囑,但是最好在馬來西亞本地立有遺囑)
- Dec 30 Tue 2014 10:01
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美國的遺產稅(Estate Tax,Inheritance Tax)贈與稅(Gift tax)
1.1 Estate tax(美國徵收遺產稅)
The United States (US) imposes an estate tax on the transfer of a decedent’s taxable estate, also known as the gross estate, at death. US citizens and residents dying after 31 December 2012 are subject to a top estate tax rate of 40% and are entitled to a $5 million estate tax exemption,which is adjusted annually for inflation ($5.25 million for 2013). Nonresident aliens are also subject to a top estate tax rate of 40% but their estate tax exemption amount is only $60,000 which is not indexed for inflation.
The US imposes an estate tax liability on all US citizens and residents. See Section 2.2 for a discussion of who is a US resident and a nonresident alien for estate tax purposes. The estate tax will ultimately be assessed upon the gross estate, less applicable deductions. For a US citizen or resident, the gross estate is the fair market value of a decedent’s worldwide assets at date of death (the taxpayer may also elect an alternative valuation date 6 months after date of death). See Section 5.1 for filing procedures.
- Dec 30 Tue 2014 09:59
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英國的遺產稅(Estate Tax,Inheritance Tax)贈與稅(Gift tax)
1.1 Inheritance tax and tax on gifts during lifetime(英國徵收遺產稅)
The United Kingdom (UK) has a unified estate and gift tax called inheritance tax (IHT). IHT applies to the value of an individual’s estate when he or she dies (in which case he or she is deemed to make a transfer of the whole estate immediately before such time) and to certain transfers or gifts made during the individual’s lifetime. The tax applies on the basis of the loss to the donor’s estate that arises by reason of the transfer of value.
Adjustments are made to property that increases or decreases in value by reason of an individual’s death (i.e., life insurance policies that mature on death and form part of the deceased’s estate).
- Dec 30 Tue 2014 09:56
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新加坡的遺產稅(Estate Tax,Inheritance Tax)贈與稅(Gift tax)
Singapore generally does not impose inheritance tax, transfer duty or wealth taxes. However, there are tax implications for certain residential property sales, transfers not made in accordance to the will or law, gifts, estates that continue to generate income after death and trusts.
Estate tax on the deemed value of an estate at death has been removed for deaths after 15 February 2008. For deaths prior to this date, estate tax was payable on the principal value of all property that passed or was deemed to pass to the beneficiaries, subject to exemptions of S$9 million for residential properties and S$600,000 for nonresidential assets.
1.1 Inheritance tax — stamp duty
- Dec 30 Tue 2014 09:50
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菲律賓的遺產稅(Estate Tax,Inheritance Tax)贈與稅(Gift tax)
1.1 Estate tax and tax on gifts during lifetime
There used to be both inheritance tax (tax on the right of heirs to inherit) and estate tax (tax on the net estate of the decedent) in the Philippines.
Now, the Philippines only imposes estate tax, which applies on the fair market value of a decedent’s estate at the time of the person’s death. In determining the value of the gross estate, the FMV of all properties, real or personal, tangible or intangible, is included regardless of their location. With respect to nonresident aliens, only properties located in the Philippines are subject to estate tax.
- Dec 30 Tue 2014 09:41
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紐西蘭的遺產稅(Estate Tax,Inheritance Tax)贈與稅(Gift tax)
1.1 Inheritance tax(紐西蘭廢除了遺產稅)
New Zealand abolished estate tax with effect for persons dying on or after 17 December 1992 and currently has no form of estate duty, inheritance tax or capital transfer tax.
1.2 Gift tax(紐西蘭廢除了贈與稅)
- Dec 30 Tue 2014 09:34
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日本的遺產稅(Estate Tax,Inheritance Tax)贈與稅(Gift tax)
1.1 Inheritance tax
The Japanese Inheritance Tax Law (sozoku zei ho) covers inheritance tax (souzoku zei) and gift tax (zoyo zei). Inheritance tax is imposed on an individual who acquires property by inheritance or bequest upon the death of the decedent. Gift tax is imposed on an individual who acquires properties by gift (or economic benefit by deemed gift). Gift tax is a tax supplementary to inheritance tax. Both taxes are national taxes and no local tax is assessed on the transfer of property due to death or a gift.
Computation of inheritance tax
