禮物贈與(GIFTING)

gift

贈與(GIFTING)基本法

美國由於有遺產稅(Estate Tax),故對國民將資產轉移或贈與他人有限制,超過限額的贈與便要付贈與稅,稅率與遺產稅稅率相同。以下為您講解與贈與有關的稅例。(點擊進入閱讀

贈與跌了價的股票要注意

將已增值的股票,以贈與的方式送給稅率較低的親屬,例如未成年子女,是可以獲得稅率上的好處。如果本身收入高、稅率高、亦不必擔心子女要申請大學獎助學金的家庭者(….

產權贈予的稅務問題(英文)

I get many questions about the tax consequences of parents adding their children’s names to the deed, or parents removing their names and giving the entire property to their children. In the interest of time, I will summarize the various issues below (….)

股票贈予的成本如何計算(英文)

What is the cost basis of stocks which are given as gifts?It depends on the market value at the time of gifting.(….)

如何填寫709稅表(2017)

美國由於有遺產稅(Estate Tax),故對國民將資產轉移或贈與他人有限制,超過限額的贈與便要付贈與稅,稅率與遺產稅稅率相同。可是,稅例容許兩個免稅贈予(….