{"id":27008,"date":"2024-07-19T10:00:13","date_gmt":"2024-07-19T10:00:13","guid":{"rendered":"https:\/\/oln-law.com\/?p=27008"},"modified":"2024-11-05T18:52:20","modified_gmt":"2024-11-05T18:52:20","slug":"on-death-and-taxes-around-the-world","status":"publish","type":"post","link":"https:\/\/oln-law.com\/fr\/on-death-and-taxes-around-the-world\/","title":{"rendered":"On Death and Taxes Around the World"},"content":{"rendered":"\n

\u201cNothing can be said as certain except death and taxes”<\/em> is the phrase attributed to Benjamin Franklin, US Founding Father and polymath. To avoid adding insult to injury, we would recommend trying to avoid taxes after death.<\/p>\n\n\n\n

The US Treasury reported on 28 February 2023 that an amount of US$7 billion for \u201cestate and gift taxes\u201d was collected on that day, the highest amount collected since at least 2005. Privacy rules prohibited the disclosure of further details but speculation was rife about the identity of the person(s) who may have had to make this payment, either as a deposit as part of advance estate planning (to avoid having to pay an even higher amount in the future) or a delayed payment by a late billionaire, possibly due to an enforcement action.<\/p>\n\n\n\n

Hong Kong <\/strong>abolished estate duty on 11 February 2006. Thereafter, no estate duty affidavits and accounts have been required and no estate duty clearance papers have been needed for the application for a grant of representation in respect of deaths in Hong Kong.<\/p>\n\n\n\n

However, in the United Kingdom<\/strong>, inheritance tax (IHT) is still applicable. IHT is charged at 40% on the value of an estate above the nil-rate band, which is currently set at \u00a3325,000 per person. Any unused nil-rate band can be transferred to a surviving spouse or civil partner, effectively giving one person a \u00a3650,000 nil-rate band. There are various useful exemptions and reliefs available to reduce the IHT liability. For example, if everything is bequeathed to a surviving spouse or civil partner, a charity or a community amateur sports club, then IHT would not be payable.<\/p>\n\n\n\n

For citizens and residents of the United States<\/strong>, the federal estate tax exemption for 2023 is US$12.92 million per individual (US$25.84 million per married couple). The highest federal estate tax rate is 40%. Many US states also impose their own estate or inheritance taxes, with exemption levels and rates at varying rates. There are no state estate taxes payable in 33 of the 50 statues, such as Alabama, Alaska, Arizona, Arkansas, California, Colorado, Delaware or Florida, just to name a few.<\/p>\n\n\n\n

In Canada<\/strong>, there is no federal estate tax or inheritance tax. However, upon death, there is a deemed disposition of all capital property, which can trigger capital gains taxes payable by the estate of the deceased. The deceased’s final tax return must report all capital gains and losses, as well as regular income. The top marginal tax rate in Canada can reach a whopping 54% depending on the province.<\/p>\n\n\n\n

In the European Union<\/strong>, estate and inheritance tax rules differ significantly across member states. 19 of 27 EU countries still levy some form of death tax. 8 EU countries (Austria, Cyprus, Estonia, Latvia, Malta, Romania, Slovakia and Sweden) have abolished inheritance taxes. The applicable rules and exemptions vary widely depending on the specific country, the relationship between the deceased and the beneficiary and the size of the estate. Tax rates also vary widely, from 0-20% in Poland to 7.65-87.6% in Spain.<\/p>\n\n\n\n

Taiwan<\/strong> has a progressive inheritance tax from 10-20% on assets exceeding a certain threshold, currently set at NTD13.3 million, with exemptions and deductions available for heirs and funeral expenses.<\/p>\n\n\n\n

Singapore<\/strong> has no estate, inheritance or capital gains tax but stamp duty may be payable upon the transfer of company shares in a Singapore company.<\/p>\n\n\n\n

Macau<\/strong>, a special administrative region of the People\u2019s Republic of China like Hong Kong, also has no inheritance tax.<\/p>\n\n\n\n

Mainland China<\/strong> once issued a draft rule on inheritance tax in 2002 but a statute has never been passed. There are currently no estate, gift or inheritance taxes.<\/p>\n\n\n\n

By contrast, it was reported in 2021 that the estate of Samsung Electronics chairman Lee Kun-hee will have paid more than 12 trillion won (US$10.78 billion) in inheritance taxes as South Korea<\/strong> has one of the highest rates of inheritance tax in the world. A premium can be added to a deceased\u2019s ownership of shares that comprise a controlling interest in a company, potentially topping the standard 50% inheritance tax. It was reported that Mr Lee\u2019s collection of fine art including works by Chagall, Gaugin, Miro, Monet and Picasso will be donated to the National Museum of Korea to help relieve some of the tax burden.<\/p>\n\n\n\n

The taxation of estates and inheritances varies widely around the world, with some jurisdictions like Hong Kong abolishing them altogether while others maintain complex systems of deduction, exemptions and increasing marginal rates. As individuals plan their financial affairs and legacies, it is important to stay up-to-date with the estate and inheritance tax landscape in relevant jurisdictions. Careful estate planning can help to eliminate or at least minimise the tax burden on heirs and ensure a smooth transition of wealth across generations. Whilst death and taxes may be a certainty, taxes after death can be skilfully avoided with professional guidance.<\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

Disclaimer: This article is for reference only. Nothing herein shall be construed as legal advice, whether generally or for any specific person. Oldham, Li & Nie shall not be held liable for any loss and\/or damage incurred by any person acting as a result of the materials contained in this article.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u201cNothing can be said as certain except death and taxes” is the phrase attributed to Benjamin Franklin, US Founding Father and polymath. To avoid adding insult to injury, we would recommend trying to avoid taxes after death. The US Treasury reported on 28 February 2023 that an amount of US$7 billion for \u201cestate and gift 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