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各国遗产税率和免税额

(2021-10-20 14:48:27) 下一个

我们来看一下各国收遗产税的情况。假如你有1M美元要留给配偶,那么你要交多少税呢?

1M美元=86万欧元=114M日元=639万RMB

英国:税=0, 有效税率=0

德国:税=36000EURO=41943USD, 4%

法国:税=170936EURO=199155USD,  20%

日本:税=16。4M日元=143435USD 14%

美国:税=0, 0

中国:税=181万RMB=284646美元,  28%

 

税表如下:

 

UK:

 

Like the standard nil-rate band, the allowance will be transferable to a surviving spouse or registered civil partner. So from 2020 a married couple will be able to pass on assets, including their home, of £1m in total.

Beyond the threshold the tax rate is 40%.

 

 

GERMANY

 

 

Tax-free allowance
1 Spouse/civil partner €500,000
1 Children, stepchildren, grandchildren/great-grandchildren €400,000
1 Grandchildren/great-grandchildren of living children €200,000
1 Parents and grandparents €100,000
2 Siblings, nieces/nephews, step-parents, relatives by marriage, divorced spouse €20,000
3 All other individuals, including legal entities €20,000

These categories are then used to determine the rate of inheritance tax charged, ranging from 7% to 50%.

Value Category-1 Category-2 Category-3
Up to €75,000 7% 15% 30%
€75,000–€300,000 11% 20% 30%
€300,000–€600,000 15% 25% 30%
€600,000–€6,000,000 19% 30% 30%
€6,000,000–€13,000,000 23% 35% 50%
€13,000,000–€26,000,000 27% 40% 50%
More than €26,000,000 30% 43% 50%

 

FRANCE

Net taxable share after allowance

Taxation rate

Up to €8,072 

5%

Between €8,072 and €12,109

10%

Between €15,932 and €552,324

20%

Between €552,325 and €902,838

30%

Between €902,839 and €1,805,677

40%

Above €1,805,677

 

 

 

 

 

 

45%

 

Japan

To find the aggregated tax base, the amount of ¥30 million + ¥6 million is deducted from total taxable assets — this amount is then divided among all statutory heirs.

See Table 1 below for a list of the inheritance tax rates based on the amount of inheritance received.

TABLE 1
Amount received Inheritance tax rate
Up to ¥10 million  10%
¥10 million – ¥30 million 15%
¥30 million – ¥50 million 20%
¥50 million – ¥100 million 30%
¥100 million – ¥200 million 40%
¥200 million – ¥300 million 45%
¥300 million – ¥600 million 50%
Over ¥600 million 55%

 

中国正在讨论的方案:

1)对应纳税遗产净额不超过80万的税率为0;

2)80万-200万的征收税率为20%;

3)200万-500万的征收税率为30%;

4)500万-1000万的征收税率为40%;

5)超过1000万的适用税率为50%;

 

 

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