第九章外國遺產稅和贈與稅學習目標：通過本章的學習，學生應掌握以下內容：遺產稅和贈與稅的課稅模式遺產稅和贈與稅課稅制度的內容遺產稅和贈與稅的配合方式英國遺產稅和贈與稅制度意大利遺產稅和贈與稅制度德國繼承稅和贈與稅制度第九章遺產稅和贈與稅第一節遺產稅和贈與稅概述第二節英國的遺產稅和贈與稅制度第三節意大利的遺產稅和贈與稅制度第四節德國的繼承稅與贈與稅制度第五節比較與借鑒第一節遺產稅和贈與稅概述一、遺產稅與贈與稅的產生和發展二、遺產稅與贈與稅的課稅理論依據三、遺產稅與贈與稅的稅制模式四、遺產稅與贈與稅的課征制度五、遺產稅與贈與稅的配合方式第一節遺產稅和贈與稅概述遺產稅(estatetax),也稱死亡課稅(deathduty)，以財產所有人死亡時所遺留的財產為課稅對象，向財產繼承人征收的一種稅。贈與稅（gifttax），對財產所有人或被繼承人贈與他人的財產征收的一種稅。遺產稅為主，贈與稅為輔，同屬財產轉讓稅。一、遺產稅和贈與稅的產生與發展近代遺產稅的征收，始于1598年的荷蘭，采用比例稅率，并按繼承人與被繼承人的親疏關系等具體情況設置不同稅率。英國于1694年，法國于1702年，美國于1788年，意大利于1862年，日本于1905年，德國于1906年相繼開征了遺產稅。在實踐中遺產稅占稅收收入的比重并不高，遺產稅與所得稅和財產稅，被認為是調節收入差距，實現公平分配的三大重要杠桿之一。自20世紀70年代起，遺產稅的作用開始受到質疑，公平功能不斷遭到削弱。在近30多年的時間內，至少有26個國家和地區在開征了遺產稅以后又取消了該稅。二、遺產稅和贈與稅課稅理論依據

大多數學者都主張對遺產征稅，并形成了各種課征遺產稅的理論依據。現代各國征收遺產稅的主要學說：1．權力說2．課稅能力說3．均分財富說4.溯往課稅說5.社會公益說三、遺產稅和贈與稅的稅制模式遺產稅稅制模式：總遺產稅制分遺產稅制（即繼承稅制）混合遺產稅制（總分遺產稅制）贈與稅稅制模式：總贈與稅制分贈與稅制

1、總遺產稅制

對遺產總額課稅的一種制度安排，以財產所有人，即被繼承人死亡后遺留的財產總額為課稅對象，以遺囑執行人或遺產管理人為納稅人，采用超額累進稅率，通常設有起征點，并設有扣除項目和抵免項目。總遺產稅特點：（1）在遺產處理程序上“先稅后分”，即先對被繼承人死亡時遺留財產額課稅，然后才能將稅后遺產分配給繼承人或受遺贈人；（2）在稅率設計等方面，不考慮被繼承人與繼承人之間的親疏關系，不考慮繼承人的負擔能力等。2、分遺產稅制

也稱繼承稅制。對各繼承人取得的遺產份額課稅的一種制度安排。以遺產繼承人或受遺贈人為納稅人，以各繼承人或受遺贈人獲得的遺產份額為課稅對象，稅率也多采用超額累進稅率，允許扣除和抵免。分遺產稅特點：（1）在遺產處理程序上是“先分后稅”，先按國家有關繼承法規分配遺產，然后再就各繼承人取得的遺產份額課稅；（2）在稅率設計等方面需考慮的因素較多，如被繼承人與繼承人之間的親疏關系，繼承人自身的經濟情況和負擔能力，甚至包括繼承人預期壽命等。

3、混合遺產稅制也稱總分遺產稅制。將總遺產稅制和分遺產稅制綜合起來的一種制度安排，即對被繼承人死亡時遺留的遺產總額課一次總遺產稅，再對稅后遺產分配給各繼承人的遺產份額達到一定數額時課征一次分遺產稅。納稅人包括遺產管理人，遺囑執行人，遺產繼承人，受遺贈人。多采用累進稅率。混合遺產稅特點：（1）遺產處理程序稅-分-稅或先稅后分再稅；（2）兼具總遺產稅和分遺產稅的優點。三種遺產稅制模式各有利弊。（1）總遺產稅制，先稅后分，稅源可靠，稅收及時，計算較簡單，征管便利，征管費用較少，但因不考慮被繼承人和繼承人之間的關系及各個繼承人本身的情況，稅負分配不太合理，較難體現公平原則；（2）分遺產稅制，先分后稅，考慮各繼承人經濟情況和負擔能力等，稅制設計較為公平合理，但容易被納稅人利用以逃避稅款，同時，計算較復雜，征管成本較高；（3）總分遺產稅制，先稅后分再稅，可保證稅收收入，防止偷逃稅款，也可以區別對待，按能力課稅。但征兩道稅，計稅更復雜，手續也更繁瑣，不符合便利原則。（二）贈與稅稅制模式模式制度納稅人課稅對象稅率總贈與稅制（贈與人稅制）財產所有者生前贈與他人的財產課稅財產贈與人贈與他人的財產額累進分贈與稅制（受贈人稅制）受贈人接受他人的財產課稅財產受贈人受贈的財產額累進各國遺產稅制與贈與稅制的搭配

總遺產稅制總贈與稅制分遺產稅制分贈與稅制混合遺產稅制四、遺產稅和贈與稅的課征制度遺產稅和贈與稅的課征制度包括內容

：納稅人

課稅對象

計稅依據

稅率

扣除項目

抵免項目

稅款的征收與繳納

1、納稅人稅制模式納稅人總遺產稅制遺囑執行人、遺產管理人、遺產繼承人分遺產稅制遺產繼承人、受遺贈人總贈與稅制贈與人（無法查定時，受贈人）分贈與稅制受贈人遺產稅和贈與稅的征稅范圍稅收管轄權納稅人納稅義務屬人和屬地原則居民納稅人無限納稅義務非居民納稅人有限納稅義務只實行地域稅收管轄權居民納稅人和非居民納稅人有限納稅義務2、課稅對象財產動產現金、銀行存款、有價證券、金銀首飾、珠寶不動產土地、房屋、礦產其它具有財產價值的權利能夠使財產收益增加的權利，保險權益、債權、土地占用權3、計稅依據計稅依據總遺產稅制分遺產稅制贈與稅財產的市場價值被繼承人死亡時的財產時價繼承人取得遺產時的時價贈與行為發生時的時價4、稅率稅率遺產稅累進稅率贈與稅累進稅率遺產稅和贈與稅分設稅率（日）同一稅率（美）5、扣除項目（1）遺產稅扣除項目1）喪葬費用扣除。2）遺產管理費用扣除。3）債務扣除。4）稅收扣除。5）公益遺贈扣除。6）配偶扣除。7）基礎扣除。（2）贈與稅扣除項目1）公益捐贈扣除。2）稅收扣除。3）法定扣除。6、抵免項目（1）外國稅收抵免。為了避免重復征稅，對納稅人已經在國外繳納的遺產稅、繼承稅，可實行限額抵免；（2）地方稅收抵免。在聯邦制國家中，納稅人已向地方政府繳納的遺產稅或贈與稅，可實行限額或全額抵免。（3）連續繼承抵免。如果在短期內連續發生同一筆遺產兩次繼承時，第二次繼承時允許對第一次繼承時已納稅部分抵免。7、稅款的征收和繳納申報法，輔之以查定法。遺產稅的申報，一般于被繼承人死亡之日起2～6個月內申報；贈與額一般按年申報，或納稅人贈與（受贈）財產超過免征限額后2～3個月內申報。經稅務機關核定稅額后，納稅人須依法按期納稅。特殊情況經批準后允許延期納稅。營業性遺產繼承允許分期納稅。遺產稅可部分采用實物繳納，但贈與稅則不得繳納實物。五、遺產稅和贈與稅的配合方式

在各國遺產稅體系中，遺產稅通常是主稅，贈與稅則是作為遺產稅的一種補充，屬于輔助稅。實踐中，對于遺產稅和贈與稅如何配合，包括課征模式和稅率的配合，各國都有不同的做法。

（一）課征模式的配合1．只設遺產稅，不設贈與稅不單設贈予稅，而是將一部分生前贈與財產（稱之為死亡預謀贈與）歸入遺產總額中課征遺產稅。

在一定程度上鼓勵了生前贈與，削弱了贈與稅的堵漏功能但可以通過鼓勵生前贈與來均等社會財富，方式簡便，便于被納稅人接受2．分設兩稅，并行征收對生前贈與財產按年課征贈與稅，對財產所有者死后遺留的遺產課征遺產稅。這種方式較好地體現了贈與稅對遺產稅的補充作用，防止納稅人采用生前大量轉移財產來逃避遺產稅的行為，計征簡便。多數國家采用。3．兩稅交叉合并課征也是分設兩稅，但對生前贈與財產除按年或按次課征贈與稅外，還必須在財產所有者死亡后將生前贈與總額（或受贈總額），合并計入遺產總額（或繼承額），一并課稅，對已納贈與稅額準予扣除。對于防止納稅人通過生前大量轉移財產來逃避遺產稅具有一定的作用，但計算麻煩，課稅延續時間太長，稅收征管不便，容易造成稅收征管成本過高。4．相續稅制對財產受益人一生或某一段時間內因繼承、遺贈或受贈而發生的一切財產額一并課稅，即財產受益人在每次得到受贈或遺贈財產時，都要與以前每次受贈或遺贈取得的財產總額累計起來一并課稅，對已納稅款允許扣除。這種方式與兩稅交叉合并課征的區別在于，其課稅對象是財產受益人因繼承、遺贈或受贈的全部財產。（二）稅率的配合1．稅率分設，且贈與稅稅率高于遺產稅稅率基于稅收公平原則來進行的設計，贈與稅稅率高于遺產稅稅率，可減少納稅人通過生前大量贈與的方式進行避稅，有利于公平稅負。2．稅率分設，且贈與稅稅率低于遺產稅稅率從鼓勵財產分散，均衡社會財富，促進社會生產的角度來考慮的。3．兩稅稅率合并設置不單獨設置遺產稅和贈與稅稅率，而是將兩稅合并設置一種稅率。第二節英國的遺產稅和贈與稅制度InheritanceTaxisataxontheestate(theproperty,moneyandpossessions)ofsomeonewho’sdied.There’snormallynoInheritanceTaxtopayifeither:thevalueofyourestateisbelowthe￡325,000thresholdyouleaveeverythingabovethe￡325,000thresholdtoyourspouse,civilpartner,acharityoracommunityamateursportsclubIfyougiveawayyourhometoyourchildren(includingadopted,fosterorstepchildren)orgrandchildrenyourthresholdcanincreaseto￡500,000.Ifyou’remarriedorinacivilpartnershipandyourestateisworthlessthanyourthreshold,anyunusedthresholdcanbeaddedtoyourpartner’sthresholdwhenyoudie.Thismeanstheirthresholdcanbeasmuchas￡1million.InheritanceTaxratesThestandardInheritanceTaxrateis40%.It’sonlychargedonthepartofyourestatethat’sabovethethreshold.TheestatecanpayInheritanceTaxatareducedrateof36%onsomeassetsifyouleave10%ormoreofthe‘netvalue’tocharityinyourwill.WhopaysthetaxtoHMRCFundsfromyourestateareusedtopayInheritanceTaxtoHMRevenueandCustoms(HMRC).Thisisdonebythepersondealingwiththeestate(calledthe‘executor’,ifthere’sawill).Yourbeneficiaries(thepeoplewhoinherityourestate)donotnormallypaytaxonthingstheyinherit.Theymayhaverelatedtaxestopay,forexampleiftheygetrentalincomefromahouselefttotheminawill.PeopleyougivegiftstomighthavetopayInheritanceTax,butonlyifyougiveawaymorethan￡325,000anddiewithin7years.InheritanceTaxexemptionsandreliefs

Spouseorcivilpartnerexemption.Yourestateusuallydoesn'toweInheritanceTaxonanythingyouleavetoaspouseorcivilpartnerwhohastheirpermanenthomeintheUK-norongiftsyoumaketotheminyourlifetime-eveniftheamountisoverthethreshold.Charityexemption.Anygiftsyoumaketoa'qualifying'charity-duringyourlifetimeorinyourwill-willbeexemptfromInheritanceTax.Adonationtocharityinyourwillmayalsoreducetheratethattaxispaidat.Potentiallyexempttransfers.Ifyousurvivefor7yearsaftermakingagifttosomeone,thegiftisgenerallyexemptfromInheritanceTax,nomatterwhatthevalue.Annualexemption.Youcangiveupto￡3,000awayeachyear,eitherasasinglegiftorasseveralgiftsaddinguptothatamount-youcanalsouseyourunusedallowancefromthepreviousyearbutyouusethecurrentyear'sallowancefirst.Smallgiftexemption.Youcanmakesmallgiftsofupto￡250toasmanyindividualsasyouliketax-free.Weddingandcivilpartnershipgifts.Giftstosomeonegettingmarriedorregisteringacivilpartnershipareexemptuptoacertainamount.Business,Woodland,HeritageandFarmRelief.Ifthedeceasedownedabusiness,farm,woodlandorNationalHeritageproperty,somerelieffromInheritanceTaxmaybeavailable.BusinessReliefreducesthevalueofabusinessoritsassetswhenworkingouthowmuch

InheritanceTax

hastobepaid.Anyownershipofabusiness,orshareofabusiness,isincludedintheestateforInheritanceTaxpurposes.Youcan

getBusinessReliefofeither50%or100%

onsomeofanestate’sbusinessassets,whichcanbepassedon:whiletheownerisstillaliveaspartofthewillHowtoclaimreliefAstheexecutorofthewilloradministratoroftheestate,youcanclaimBusinessReliefwhenyou’revaluingtheestate.Youshouldfillinboth:formIHT400(InheritanceTaxaccount)scheduleIHT413(Businessorpartnershipinterestsandassets)Youmustusethemarketvalueofthebusinessorassetwhencalculatingreliefat50%.Youcanclaimreliefon:propertyandbuildingsunlistedsharesmachineryGiftsThere’susuallynoInheritanceTaxtopayonsmallgiftsyoumakeoutofyournormalincome,suchasChristmasorbirthdaypresents.Theseareknownas‘exemptedgifts’.There’salsonoInheritanceTaxtopayongiftsbetweenspousesorcivilpartners.Youcangivethemasmuchasyoulikeduringyourlifetime,aslongastheyliveintheUKpermanently.WhatcountsasagiftAgiftcanbe:anythingthathasavalue,suchasmoney,property,possessionsalossinvaluewhensomething’stransferred,forexampleifyousellyourhousetoyourchildforlessthanit’sworth,thedifferenceinvaluecountsasagiftExemptedgiftsYoucangiveaway￡3,000worthofgiftseachtaxyear(6Aprilto5April)withoutthembeingaddedtothevalueofyourestate.Thisisknownasyour‘annualexemption’.Youcancarryanyunusedannualexemptionforwardtothenextyear-butonlyforoneyear.Eachtaxyear,youcanalsogiveaway:weddingorcivilceremonygiftsofupto￡1,000perperson(￡2,500foragrandchildorgreat-grandchild,￡5,000forachild)normalgiftsoutofyourincome,forexampleChristmasorbirthdaypresents-youmustbeabletomaintainyourstandardoflivingaftermakingthegiftpaymentstohelpwithanotherperson’slivingcosts,suchasanelderlyrelativeorachildunder18giftstocharitiesandpoliticalpartiesSmallgiftsupto￡250Youcangiveasmanygiftsofupto￡250perpersonasyouwantduringthetaxyearaslongasyouhavenotusedanotherexemptiononthesameperson.The7yearruleIfthere’sInheritanceTaxtopay,it’schargedat40%ongiftsgiveninthe3yearsbeforeyoudie.Giftsmade3to7yearsbeforeyourdeatharetaxedonaslidingscaleknownas‘taperrelief’.YearsbetweengiftanddeathTaxpaidlessthan340%3to432%4to524%5to616%6to78%7ormore0%PassingonahomeYoucanpassahometoyourhusband,wifeorcivilpartnerwhenyoudie.There’snoInheritanceTaxtopayifyoudothis.Ifyouleavethehometoanotherperson

inyourwill,itcountstowardsthe

valueoftheestate.Ifyouownyourhome(orashareinit)yourtax-freethresholdcanincreaseto￡500,000if:youleaveittoyourchildren(includingadopted,fosterorstepchildren)orgrandchildrenyourestateisworthlessthan￡2millionGivingawayahomebeforeyoudieThere’snormallynoInheritanceTaxtopayifyoumoveoutandliveforanother7years.Ifyouwanttocontinuelivinginyourpropertyaftergivingitaway,you’llneedto:payrenttothenewowneratthegoingrate(forsimilarlocalrentalproperties)payyourshareofthebillslivethereforatleast7yearsYoudonothavetopayrenttothenewownersifboththefollowingapply:youonlygiveawaypartofyourpropertythenewownersalsoliveatthepropertyIfyoudiewithin7yearsIfyoudiewithin7yearsofgivingawayallorpartofyourproperty,yourhomewillbetreatedasagiftandthe

7yearruleapplies.WhensomeonelivingoutsidetheUKdiesIfyourpermanenthome(‘domicile’)isabroad,InheritanceTaxisonlypaidonyourUKassets,forexamplepropertyorbankaccountsyouhaveintheUK.It’snotpaidon‘excludedassets’like:foreigncurrencyaccountswithabankorthePostOfficeoverseaspensionsholdingsinauthorisedunittrustsandopen-endedinvestmentcompaniesWhenyouwillnotcountaslivingabroadHMRC

willtreatyouasbeingdomiciledintheUKifyoueither:livedintheUKfor15ofthelast20yearshadyourpermanenthomeintheUKatanytimeinthelast3yearsofyourlifeDouble-taxationtreatiesYourexecutormightbeabletoreclaimtaxthrougha

double-taxationtreaty

ifInheritanceTaxischargedonthesameassetsbytheUKandthecountrywhereyoulived.（六）稅款的申報與繳納

payInheritanceTaxwithin6monthsoftheendofthemonthinwhichthedeceaseddied.Afterthis,interestwillbechargedontheamountoutstanding.payinyearlyinstalmentsover10yearsifthevalueoftheestateistiedupinpropertysuchasahouse.IfyoupaytoomuchInheritanceTaxinadvanceHMRCwillrefundanyexcessmoneytoyouplusinterestontheamountyou'veoverpaid.USFEDERALESTATETAXANDGIFTTAXEestateandgifttaxesapplytotransfersofmoney,propertyandotherassets.Simplyput,thesetaxesonlyapplytolargegiftsmadebyapersonwhiletheyarealive,orlargeamountsleftforheirswhentheydie.EstateTaxTheestatetaxisataxonyourrighttotransferpropertyatyourdeath.Itconsistsofanaccountingofeverythingyouownorhavecertaininterestsinatthedateofdeath.Estatetaxmayapplytothedecedent'staxableestateatdeath.Thetaxableestateisthegrossestatelessallowabledeductions.Grossestate.Thegrossestateincludesthevalueofallpropertythedecedentownspartiallyorinfullatthetimeofdeath.Yourgrossestatealsoincludesthefollowing.Lifeinsuranceproceedspayabletotheestateor,ifthedecedentownedthepolicy,tohisorherheirs.Thevalueofcertainannuitiespayabletotheestateorthedecedent’sheirs.Thevalueofcertainpropertythedecedenttransferredwithin3yearsbeforedeath.Taxableestate.Theallowabledeductionsusedindeterminingthetaxableestateinclude:Funeralexpensespaidoutoftheestate,Debtsthedecedentowedatthetimeofdeath,Themaritaldeduction(generally,thevalueofthepropertythatpassesfromtheestatetothesurvivingspouse),Thecharitablededuction(generally,thevalueofthepropertythatpassesfromthedecedent'sestatetotheUnitedStates,anystate,apoliticalsubdivisionofastate,theDistrictofColumbia,ortoaqualifyingcharityforexclusivelycharitablepurposes),andThestatedeathtaxdeduction(generallyanyestate,inheritance,legacy,orsuccessiontaxespaidastheresultofthedecedent’sdeathtoanystateortheDistrictofColumbia).Afterthenetamountiscomputed,thevalueoflifetimetaxablegifts(beginningwithgiftsmadein1977)isaddedtothisnumberandthetaxiscomputed.Thetaxisthenreducedbytheavailableunifiedcredit.BasicExclusionAmountYearofDeathFilereturnifestate’svalueismorethan:2011$5,000,0002012$5,120,0002013$5,250,0002014$5,340,0002015$5,430,0002016$5,450,0002017$5,490,0002018$11,180,0002019$11,400,0002020$11,580,0002021$11,700,0002018-2025,in2026,thebasicexclusionamount(BEA)isduetoreverttoitspre-2018levelof$5million,asadjustedforinflation.ExecutorTheterm"executor"includestheexecutor,personalrepresentative,oradministratorofthedecedent'sestate.Ifnoneoftheseisappointed,qualified,andactingintheUnitedStates,everypersoninactualorconstructivepossessionofanypropertyofthedecedentisconsideredanexecutorandmustfileareturn.WhenToFileYoumustfileForm706toreportestateand/orGSTtaxwithin9monthsafterthedateofthedecedent'sdeath.IfyouareunabletofileForm706bytheduedate,youmayreceiveanextensionoftimetofile.UseForm4768,ApplicationforExtensionofTimeToFileaReturnand/orPayU.S.Estate(andGeneration-SkippingTransfer)Taxes,toapplyforanautomatic6-monthextensionoftimetofile.Portabilityelection.AnexecutorcanonlyelecttotransfertheDSUEamounttothesurvivingspouseiftheForm706isfiledtimely;thatis,within9monthsofthedecedent'sdateofdeathor,ifyouhavereceivedanextensionoftimetofile,beforethe6-monthextensionperiodends.Extensiontoelectportability.Executorswhodidnothaveafilingrequirementundersection6018(a)butfailedtotimelyfileForm706tomaketheportabilityelectionmaybeeligibleforanextensionunderRev.Proc.2017-34,2017-26I.R.B.1282.ExecutorsfilingtoelectportabilitymaynowfileForm706onorbeforethesecondanniversaryofthedecedent’sdeath.AnexecutorwishingtoelectportabilityunderthisextensionmuststateatthetopoftheForm706beingfiledthatthereturnis“FiledPursuanttoRev.Proc.2017-34toElectPortabilityunder2010(c)(5)(A).GiftTaxIfyougivesomeonemoneyorpropertyduringyourlife,youmaybesubjecttofederalgifttax.Thegifttaxappliestolifetimetransfersofpropertyfromoneperson(thedonor)toanotherperson(thedonee).Agiftismadeiftangibleorintangibleproperty(includingmoney),theuseofproperty,ortherighttoreceiveincomefrompropertyisgivenwithoutexpectingtoreceivesomethingofatleastequalvalueinreturn.Ifsomethingissoldforlessthanitsfullvalueorifaloanismadewithoutinterestorwithreduced(lessthanmarketrate)interest,agiftmayhavebeenmade.Thegeneralruleisthatanygiftisataxablegift.However,therearemanyexceptionstothisrule.Generally,thefollowinggiftsaren‘ttaxablegifts.Gifts,excludinggiftsoffutureinterests,thataren'tmorethantheannualexclusionforthecalendaryear.Tuitionormedicalexpensespaiddirectlytoaneducationalormedicalinstitutionforsomeoneelse.Giftstoyourspouse,ifyourspouseisaUnitedStatescitizen.Giftstoapoliticalorganizationforitsuse.Giftstocertainexemptorganizationsdescribedin501(c)(4),501(c)(5),and501(c)(6).Giftstocharities.

GiftTaxAnnualExclusion

Year(s)AnnualExclusion2002–2005$11,0002006–2008$12,0002009–2012$13,0002013–2017$14,0002018–2020$15,000WhenToFileForm709isanannualreturn.Generally,youmustfileForm709noearlierthanJanuary1,butnotlaterthanApril15,oftheyearafterthegiftwasmade.However,ininstanceswhenApril15fallsonaSaturday,Sunday,orlegalholiday,Form709willbedueonthenextbusinessday.Ifthedonordiedduring2020,theexecutormustfilethedonor's2020Form709notlaterthantheearlierof:Theduedate(withextensions)forfilingthedonor'sestatetaxreturn;orApril15,2021,ortheextendedduedategrantedforfilingthedonor'sgifttaxreturn.ExtensionofTimeToFileTherearetwomethodsofextendingthetimetofilethegifttaxreturn.NeithermethodextendsthetimetopaythegiftorGSTtaxes.IfyouwantanextensionoftimetopaythegiftorGSTtaxes,youmustrequestthatseparately.Byextendingthetimetofileyourincometaxreturn.

Anyextensionoftimegrantedforfilingyourcalendaryear2020federalincometaxreturnwillalsoautomaticallyextendthetimetofileyour2020federalgifttaxreturn.IncometaxextensionsaremadebyusingForm4868,ApplicationforAutomaticExtensionofTimeToFileU.S.IndividualIncomeTaxReturn,orForm2350,ApplicationforExtensionofTimeToFileU.S.IncomeTaxReturn.Youmayonlyusetheseformstoextendthetimeforfilingyourgifttaxreturnifyouarealsorequestinganextensionoftimetofileyourincometaxreturn.ByfilingForm8892.Ifyoudonotrequestanextensionforyourincometaxreturn,useForm8892,ApplicationforAutomaticExtensionofTimeToFileForm709and/orPaymentofGift/Generation-SkippingTransferTax,torequestanautomatic6-monthextensionoftimetofileyourfederalgifttaxreturn.Inadditiontocontaininganextensionrequest,Form8892alsoservesasapaymentvoucher(Form8892-V)forabalancedueonfederalgifttaxesforwhichyouareextendingthetimetofile.Generation-SkippingTransferTaxThegeneration-skippingtransfer(GST)taxmayapplytogiftsduringthedecedent'slifeortransfersoccurringatthedecedent'sdeath,calledbequests,madetoskippersons.Askippersonisapersonwhobelongstoagenerationthatistwoormoregenerationsbelowthegenerationofthedonor.Forinstance,thedecedent'sgrandchildwillgenerallybeaskippersontothedecedentandhisorherspouse.TheGSTtaxisfiguredontheamountofthegiftorbequesttransferredtoaskipperson,aftersubtractinganyGSTexemptionallocatedtothegiftorbequestatthemaximumgiftandestatetaxrates.EachindividualhasaGSTexemptionequaltothebasicexclusionamount,asindexedforinflation,fortheyearthegiftorbequestwasmade.GSTshavethreeforms:directskip,taxa-bledistribution,andtaxabletermination.Adirectskipisatransfermadeduringthedecedent'slifeoroccurringatdeaththatis:1.Subjecttothegiftorestatetax,2.Ofaninterestinproperty,and3.Madetoaskipperson.Ataxabledistributionisanydistributionfromatrusttoaskippersonwhichisn'tadirectskiporataxabletermination.Ataxableterminationistheendofatrust’sinterestinpropertywherethepropertyinterestwillbetransferredtoaskipperson.WhenToFileThegeneration-skippingtransfertax(GSTtax)ondistributionsisfiguredandreportedonacalendaryearbasis,regardlessofyourincometaxaccountingperiod.Generally,youmustfileForm706-GS(D)onorafterJanuary1butnotlaterthanApril15oftheyearfollowingthecalendaryearwhenthedistributionsweremade.Ifyouarenotabletofilethereturnbytheduedate,youmayrequestanautomatic6-monthextensionoftimetofilebyfilingForm7004,ApplicationforAutomaticExtensionofTimeToFileCertainBusinessIncomeTax,Information,andOtherReturns.Theextensionisautomatic,soyoudonothavetosigntheformorprovideareasonforyourrequest.YoumustfileForm7004onorbeforetheregularduedateofForm706-GS(D).InheritanceTaxinStateofTennesseeInheritancetaxisimposedonthevalueofthedecedent’sestatethatexceedstheexemptionamountapplicabletothedecedent’syearofdeath.Thenetestateisthefairmarketvalueofallassets,lessanyallowabledeductionssuchaspropertypassingtoasurvivingspouse,debts,andadministrativeexpenses.Theinheritancetaxispaidoutoftheestatebytheexecutor,administrator,ortrustee.TheinheritancetaxisnolongerimposedafterDecember31,2015.

PleaseDONOTfilefordecedentswithdatesofdeathin2016.

?EstateTaxThereisnoKentuckyestatetax.InheritanceTaxTheinheritancetaxisataxonabeneficiary’srighttoreceivepropertyfromadeceasedperson.Theamountoftheinheritancetaxdependsontherelationshipofthebeneficiarytothedeceasedpersonandthevalueoftheproperty.Generally,theclosertherelationshipthegreatertheexemptionandthesmallerthetaxrate.AllpropertybelongingtoaresidentofKentuckyissubjecttothetaxexceptforrealestatelocatedinanotherstate.Also,realestateandpersonalpropertylocatedinKentuckyandownedbyanonresidentissubjecttobeingtaxed.Iftheinheritancetaxispaidwithinninemonthsofdateofdecedent’sdeath,a5percentdiscountisallowed.Thetaxdueshouldbepaidwhenthereturnisfiled.However,ifthebeneficiary’snetinheritancetaxliabilityexceeds$5,000andthereturnisfiledtimely,anelectioncanbemadetopaythetaxin10equalannualinstallments.Thefirstinstallmentisdueatthetimethereturnisfiled.Theportionofthetaxdeferredischargedwithinterestattherateestablishedbylawbeginning18monthsafterthedateofdeath.ClassesofBeneficiariesClassA

survivingspouseparentchildgrandchildbrothersisterhalf-brotherorhalf-sisterClassBniecenephewhalf-niecehalf-nephewdaughter-in-lawson-in-lawauntunclegreat-grandchildNiecesandnephewsbymarriageandgreat-niecesandgreat-nephewsareClassCbeneficiaries.ClassBbeneficiariesreceivea$1,000exemptionandthetaxrateis4percentto16percent。ClassCIncludeallpersonsnotincludedinClassAorClassB.CousinsareconsideredClassCbeneficiaries.ClassCbeneficiariesreceivea$500exemptionandthetaxrateis6percentto16percent.CurrentYearInheritance?andEstateTaxAffidavitofExemptionIfalltaxableassetspasstoexemptbeneficiaries,andaFederalEstateandGiftTaxReturnisnotrequired,anAffidavitofExemptionwillbeacceptedbythecourtforfinalsettlementandclosingoftheadministrationofanestate.ItisnotnecessarytofileaNoTaxDueInheritanceTaxReturnwiththeDepartmentofRevenue.IfanAffidavitofExemptionissubmittedtotheCourt,donotsendacopyoftheaffidavittotheKentuckyDepartmentofRevenue.FilingandPaymentsAtaxreturnmustonlybefiledbythepersonalrepresentativewhenanypartoftheestatepassestotaxablebeneficiariesoraFederalEstateandGiftTaxReturnisrequiredtobefiled.?第三節意大利遺產稅和贈與稅Theheirs,thosewithtitletoinheritanceandthelegateesmustsubmitthedeclarationofestatewithin12monthsofthedateofopeningofthesuccession,whichgenerallycoincideswiththetaxpayer’sdateofdeath.ThetaxpayercansubmitthedeclarationdirectlyviaonlineservicesthroughanauthorisedintermediaryorattherelevantRevenueAgencyoffice.WhomustsubmitthedeclarationofestateThedeclarationofestatemustbesubmittedbytheheirs,thosewithtitletoinheritanceandthelegatees(providedthattheyhavenotexpresslywaivedtherightor–becausetheyarenotinpossessionoftheestate–requesttheappointmentofanestatetrusteebeforethetimelimitforsubmittingthedeclarationofestate)ortheirlegalrepresentativesthelegalrepresentativesoftheheirsorlegateesthoseplacedinpossessionoftheproperty,intheeventofabsenceofthedeceasedorafindingofpresumeddeaththeestateadministratorstrusteesofestatesinabeyancetheexecutorsofthewillthetrustees.ExemptedtaxpayersThereisnoobligationtosubmitadeclarationifthefollowingconditionsaremetsimultaneously:theestateispassedontothespouseandrelativesinthedirectlineofthedeceasedthevalueoftheestatedoesnotexceedEUR100000theestatedoesnotincludeimmovableassetsorrealpropertyrightsTheseconditionsmaynotbemetduetohereditarycontingencies.HowtosubmitthedeclarationTheheirs,thosewithtitletoinheritanceandthelegateesmustsubmitthedeclarationofestatewithin12monthsofthedateofopeningofthesuccession,whichgenerallycoincideswiththetaxpayer’sdateofdeath.Thedeclarationofestateandtheapplicationforlandregistrytitlechangesmustbesubmittedexclusivelyonline,throughtheonlineservicesoftheRevenueAgency,whichcanbeaccessedwithaPublicDigitalIdentitySystem(SPID)orFisconline/Entratelusername.TheAgencyprovidesaDeclarationofestateandapplicationforlandregistrytitlechangesapplicationtofillinandsubmitthedeclaration.ProofofsubmissionisprovidedbythereceiptsentonlinebytheAgency(secondreceipt).Thedeclarationcanalsobesubmittedthroughaqualifiedintermediary-forexample,accountantsortaxassistancecentres(CAF)-ordirectlybythetaxpayerattherelevantRevenueAgencyoffice.AnylocalRevenueAgencyofficecanissuecertifiedcopiesofthedulysubmitteddeclaration,whichbanksetc.mayrequiretoreleasecurrentaccountsorsecurities,providedelectronicmarkings(formerlyrevenuestamps)areprovided.SpecialcasesForeignresidentsmayexceptionallysubmitapaperformifonlinesubmissionisnotp