【生前信托 — 所得税、赠予税与遗产税】(祝良律师随笔№ 921)

【生前信托 — 所得税、赠予税与遗产税】(祝良律师随笔№ 921) 有人问:“我已经设立了一个可撤销的生前信托,也把我的地产、股权和银行账户装入了信托,我想知道这个信托对我的纳税,会有什么影响?” 我大致讲一下与所得税、赠予税与遗产税有关的一些基本知识,但如果你有纳税方面的具体事务需要立即处理,建议你寻求税务方面的专业人士的帮助。 首先看所得税。一般而言,作为信托人,你把资产转入一个“让与人信托”(Grantor Trust)之后,你原来享有的所得税方面的优惠,并不会因为这个信托而丧失。例如,与你自己居住的房产有关的所得税优惠保持不变;把房产转入可撤销的信 托,不算是产权转让,不会启动房贷协议里的“付清”条款;S Corp 的股权转入信托后,不影响所得税;把可折旧财产转入信托并不会造成折旧返还。信托人离世之后,这些情况会有改变。 其次看赠予税。信托人把资产转入可撤销的信托后,仍保留对信托财产的支配权。为了避开赠予税的问题,信托人对信托财产的支配权必须保留到去世,这需 要在信托里有专门的条款。例如,信托可以规定:在信托人丧失了行为能力时,持有信托人授权书的人(Power of Attorney)仍能继续行使支配权。需要注意的是,如果信托人把财产转入不可撤销的信托,就会有赠予税的问题。2016年的赠与税免征额是每位子 女$14,000,即一个孩子一年收到的礼物超出这个门槛的,赠与人才缴纳赠与税。 最后看遗产税。信托人去世后,留在生前信托里的财产和没有装入信托的财产都在遗产税的征收范围之内。生前信托可以用来避开遗产认证 (Probate),但并不能避开遗产税的问题。2016年的遗产税起征额是$5,450,000,即遗产总值低于这个门槛的,不需缴纳遗产税。 * 【要 將 他 極 豐 富 的 恩 典 , 就 是 他 在 基 督 耶 穌 裡 向 我 們 所 施 的 恩 慈 , 顯 明 給 後 來 的 世 代 […]


PTAB Ruling on Patent Eligible Subject Matter

PTAB Ruling on Patent Eligible Subject Matter (Article 10)

A recent ruling by the Patent Trial and Appeal Board (PTAB) sheds light on the eligibility of certain business methods and processes for patent protection. The PTAB ruled that the patent claims for a system of scanning receipts, encrypting the data and transmitting the information to a cloud server, developed by DataTreasury, were directed to […]


How Trademark Rights are Obtained in Law

How Trademark Rights are Obtained in Law (Article 9)

Businesses that adopt a trademark as an identifiable sign, symbol or logo to distinguish their products and services can protect the exclusivity of that mark by registering the trademark with the U.S. Patent and Trademark Office (USPTO). Business entities must submit their trademarks for formal registration in order to establish the presumption of ownership and […]


Should Inventors File Provisional Patents?

Should Inventors File Provisional Patents (Article 8)

As an initial step toward filing a patent, a provisional patent application has several significant advantages for the filer. A provisional patent application that effectively and comprehensively describes the invention has the benefit of establishing priority and satisfies the “first to file” requirement. With the implementation of the America Invents Act, effective in 2013, the […]


The Benefits of the Implementation of the Hague Agreement

The Benefits of the Implementation of the Hague Agreement (Article 7)

The process of filing design patent applications internationally became streamlined with the implementation of the Hague Agreement by the U.S. Patent and Trademark Office (USPTO) in May, 2015. In place of filing individual applications in various foreign countries to maintain international design protection, U.S. applicants can now file a single standardized international design patent application. […]


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