美國移民新政策-資料下載頁
2024-11-04 12:30本頁面
【正文】 estate tax when the settlor ，該信托則將被視為委托人信托，即便該信托是在其移民美國的五年前建立的，并且不論該信托是否為美國信托。如果委托人也是受益人，這極大的增加了委托人去世時(shí)信托將適用美國遺產(chǎn)稅的可能性。Or the beneficiaries need to Non US person only in order to avoid paying the US ine tax, transfer tax and estate 、轉(zhuǎn)讓稅和遺產(chǎn)稅受益人需為非美國人？If the sets up a nonUS trust more than five years before being a and the trust agreement is very clear that no may be a beneficiary of the trust, the trust has independent trustees who cannot add beneficiaries, and the settlor does not retain any interest in or control over the trust or incidents of ownership, the trust should not be subject to tax and should not be subject to tax or estate tax when the settlor dies.(I am assuming that the trust is not being funded with or tangible property – gifting US real or tangible property to the trust would cause , when a that is not a grantor trust has , dividends from US panies will be subject to withholding tax and, if it is part of a partnership or pany engaged in a or business, the trust will pay tax on that ine.)Hao, it is very important to remember that if the trust is a (subject to tax)and the settlor does not retain certain interests or rights over the trust and the trustee is independent, then the settlor can establish the trust in less than five years before ing here and the settlor will not be subject to tax on the ine of the trust – only the trust and its beneficiaries – and the trust should not be subject to tax when the settlor ，并且信托協(xié)議中明確寫明，信托受益人不包括美國人，信托擁有獨(dú)立受托人，無權(quán)增加受益人，并且委托人對信托未保留信托的控制權(quán)或所有權(quán)益，則該信托不適用美國的所得稅，在委托人去世時(shí)也不適用贈(zèng)與稅和遺產(chǎn)稅。（我在此假設(shè)，該信托沒有用美國的有形資產(chǎn)設(shè)立，因?yàn)橐悦绹行钨Y產(chǎn)贈(zèng)與給信托會(huì)產(chǎn)生贈(zèng)與稅。同時(shí)，一個(gè)非美國非委托人信托擁有來自美國的投資或美國公司的股息時(shí)，將會(huì)被征收代扣所得稅。如果該信托涉及美國貿(mào)易或經(jīng)營的合伙或公司，其在美國的營業(yè)收入將適用美國的所得稅。）務(wù)必注意，如果該信托是美國信托（適用美國所得稅），并且委托人對信托沒有保留某些利益或權(quán)利，受托人是獨(dú)立的，那么委托人可以在到美國前5年內(nèi)建立信托，委托人基于信托所得不適用于美國所得稅，只有信托和受益人適用。當(dāng)委托人去世時(shí)，信托不適用美國的遺產(chǎn)稅。(4)I understand that if a Non US person cannot set up a trust 5 years before he immigrate toUS, only US gift taxes and estate taxes can be avoided but not ine this structure can beneficiary include any US person at all?據(jù)我所知，如果非美國人不能在移民美國的5年前建立信托，只能避免贈(zèng)與稅和遺產(chǎn)稅，但所得稅不能避免，在此框架下受益人是否能夠包含美國人？A trust set up by a person who bees a within five years of establishing a should not be subject to US gift or estate tax if the settlor is not a beneficiary and the settlor does not retain any control over the trust or incidents of beneficiaries can be – you only need to exclude from being beneficiaries of a you are trying to avoid the trust being a grantor trust(meaning avoiding the settlor having to pay all the ine tax on the ine of the trust while the settlor is living).You should keep in mind that of that do not distribute ine and gains earned by the trust on a current basis can be subject to special taxes with an interest rate on the deferral of distributions of earned ine and realized gains that can be very detrimental to the especially when distributions are made many years after the ine and gains were realized by the ，如果委托人不是受益人，并且未保留信托的控制權(quán)或所有權(quán)益，則不適用贈(zèng)與稅和遺產(chǎn)稅。受益人可以是美國人，只要其不是非美國信托的受益人。如果想避免信托成為委托人信托（意味著避免委托人在世時(shí)對信托所得支付所得稅），需要注意的是非美國信托的美國受益人，如果不分配基于信托現(xiàn)有基礎(chǔ)產(chǎn)生的收入和收益，將會(huì)適用特別稅，稅率將以延遲分配已獲收益而定，這不利于美國受益人，尤其是當(dāng)信托產(chǎn)生的收入或收益被延遲很多年才分配。
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