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美国弃籍税资产超过多少征税,有没有免税额度?


美国弃籍税资产超过多少征税?

我们仅介绍几种常见的美国放弃税务规划策略:

在放弃之前,假设放弃者持有资产超过200万美元,且满足覆盖放弃者的要求,通过赠与或财产转让减少资产或收入。

可以充分利用美国公民、绿卡持有者礼物赠与的“年度免税额”和“终生免税额”,将部分资产赠与亲友,在规避弃籍税的同时,也无须缴纳赠与税:

配偶间赠与:若配偶为美国公民,那么,将资产赠与配偶,是不需要缴纳赠与税的;若配偶不是美国公民,则需提前几年开始税务筹划,因为非美国公民配偶间的免税赠与额仅15.5万美元。

转让资产给特定的未成年子女:上文提到,特定的未成年弃籍者,如果在18.5岁前弃籍,无须缴纳弃籍税。因此,弃籍者可以将部分资产转让给未成年子女,并规划其在18.5岁前弃籍。

Foreign Tax Credit - the Preferred Anti Double Taxation Tool for American  Expats

图片来源于网络

转让资产到无权信托(Non-grantor Trust):弃籍前,弃籍者可以先成立一个不可撤销的无权信托,将亲友或关联人设为信托受益人,并将资产转移到信托内。需要注意的是,弃籍者本人不能作为信托的受益人、委托人或受托人,即弃籍者和信托本身不能有任何关联。转移资产到非盈利组织;等。

美国八屋会计事务所可以帮您办理美国弃籍税(Expatriation tax; Exit Tax)相关事务,如有任何问题请联系我们的客服人员。


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