美国遗产税，赠与税 & 信托基金

Tax planning 和 tax compliance issues arise with many day-to-day events. This is especially true of the US tax system 和 is particularly relevant to today’s multinational families.

可能影响个人的生活事件:

• 婚姻
• 孩子的出生
• 离婚
• 死亡
• 赠与的赠与或接受礼物或遗产的
• 结清联名帐户
• 购买房屋
• 办理抵押贷款
• 组合投资
• 建立业务架构

Failure to address the tax issues that arise with each of these events, 或者没有抓住机会好好计划, 会导致不必要的税务和合规问题吗.

提前计划关键事件:

• 结婚，生孩子或离婚
  – In any of these events, an individual should update their will 和 review their estate plan
• 离婚
  – 的re can be substantial US tax issues resulting from property settlements 和 alimony
• 礼物和遗产
  – Transfers during life or at death may be subject to a Gift or Estate Tax
  -收礼也可能存在合规问题
• 购买房屋/申请按揭
  – Gain on the sale of a primary residence may have tax implications where the property exists, 和, for 美国人 will have tax implications no matter where the property is
  – 的 repayment or refinancing of a foreign currency mortgage will have implications for US taxpayers
• 组合投资
  – From a US tax perspective there are certain types of investments that will have very unfavorable tax consequences
  – Income 和 gains from non-US investment funds are taxed at the highest marginal rate, 还有大量的遵从性问题
  – Non-UK investment funds have less favorable UK tax treatment than UK funds
• 业务结构
  – 的 type of entity that best suits overall business 和 financial needs may vary
  – 的 entity may not be treated the same in different jurisdictions

赠与税及遗产税

Transfers during life or at death will have either Gift or Estate Tax implications.

US taxpayers currently have a lifetime Gift/Estate Tax exemption of almost $11.200万(每年调整).

除了, for Gift Tax purposes the US taxpayer is allowed an annual exemption for gifts of $15,每位受赠人可获000元(亦每年调整).

美国外籍人士税如何影响配偶

Gifts to spouses are tax free if the recipient spouse is a US citizen. 公民身份是关键, as the tax-free treatment will not apply if the spouse is a US taxpayer, 但不是公民. An annual exemption amount, 然而, is allowed for gifts to a non-US citizen spouse. This amount is currently $152,000 (which is adjusted annually).

For US Estate Tax purposes, transfers to US citizen spouses are tax free. 然而, just like gifts to non-US spouses, transfers at death to non-US spouses are not tax free. (这是可能的, 然而, to defer the tax on such transfers through the use of certain trust structures.)

转让可能会受到纳税义务的约束

Transfers by taxpayers who have expatriated 和 who were subject to the US Exit Tax, 如果是发给美国人，会被征税吗. 的 美国人 谁来交税.

Transfers during life or at death by non-US residents will also be subject to tax. While the taxpayer is allowed the annual exemption for gifts, 死亡时的免税额只有60美元,000. While not as extensive as the Income Tax treaty network, the US has entered into a few Estate Tax treaties which may impact the calculation of such transfers.

提前计划很重要——我们可以提供帮助

We can assist with a complete review of the taxpayer’s income 和 estate plan 和 assist in the development of a lifetime gifting program, or appropriate estate structure to minimize the overall impact of the US Estate 和 Gift Tax system. We also can prepare Gift Tax returns 和 Estate Tax returns for both citizens 和 non-US residents.

信托基金

个人 may consider the use of a trust for many reasons, 包括资产保护和代际规划. A trust may also be desirable to ensure effective management of assets 和 to provide benefits for income tax 和 estate tax purposes. 然而, 美国对信托的税收待遇, trust settlors 和 beneficiaries can be quite complex; 和 there are also substantial compliance issues that affect US taxes on foreign income.

我们与许多不同类型的信托公司合作，包括:

• 复杂的信任结构
• 国内外信托
• 授予人和非授予人信托

我们的咨询服务包括:

• Advice on the US tax characteristics of foreign trusts 和 the annual filing 和 compliance requirements of the trusts 和 their beneficiaries
• Review the structure 和 terms of the governing trust agreement for suitability, 和 to determine if changes justify revisions to the trust arrangement
• Advice on timing 和 form of distributions to beneficiaries (e.g.(现金、财产或贷款)
• 澳门官方老葡京未分配净收入的建议, DNI (Distributable Net Income) 和 PTI (Previously Taxed Income)
• Advice on changes to structure as 和 when the settlor/beneficiary dies
• 协助受托人履行其义务  新法(另见新法)

遵守及准备表格:

• 外国设保人信托，表格3520-A
• 外国信托的美国受益人，表格3520
• 美国信托，表格1041
• 外国信托，表格1040NR
• 信托受益人声明

从全球到个人

We work closely with advisors from other jurisdictions to ensure our clients’ goals are accomplished from a global perspective. Weaving a path through these complex areas of law requires sophisticated planning 和 sensitivity to the many family 和 personal issues related to these matters.