Q：
|
How much funeral expenses can be deducted from the total estate?
|
A：
|
The deduction amount of funeral expenses, regardless of the actual amount incurred, will be calculated in TWD1,230,000, no supporting documents are required, but if the decedent is a Chinese national or foreigner who often lives abroad, then only Funeral expenses incurred in my country are deductible.
|
Q：
|
How much can be deducted if the inheritance tax has been paid for the property inherited by the decedent within 6 to 9 years before his death?
|
A：
|
In the 6 to 9 years before death, those who have paid inheritance tax on the inherited or bequeathed property can deduct 80%, 60%, 40% and 20% of the inheritance value on an annual basis respectively, but if the decedent is The aforementioned deduction does not apply to the properties inherited or bequeathed by Chinese nationals or Non-Chinese nationals who often live outside of my country from 6 to 9 years before their death.
|
Q：
|
Can the unpaid taxes before the death of the decedent be deducted from the total estate?
|
A：
|
Various taxes, fines, and fines that the decedent failed to pay during his lifetime should be deducted from the estate tax amount by submitting relevant documents, such as:
-
The land value tax and house tax incurred in the year of the decedent's death shall be deducted from the total amount of the estate according to the proportion of the decedent's living period to the taxable period.
-
For the income of the decedent's death year and the previous year, the surviving spouse is the taxpayer, and the comprehensive income tax paid by the decedent after the decedent's death date belongs to the decedent's income. Income tax, deducted from the total estate.
|
Q：
|
Can the unpaid debts of the decedent before his death be deducted from the total estate?
|
|
A：
|
The debts that have not been paid off before the death of the decedent can be deducted from the total amount of the estate if there are definite debt certification documents. However, if the debt was borrowed during the period when the decedent was seriously ill and unable to handle affairs, the heir must explain the reason for the debt and prove the purpose of the borrowed funds. If the exact purpose of the debt cannot be proved, the loan shall be included in the total amount of the estate, and the debt owed shall be deducted.
|
Q：
|
How to declare and deduct the unpaid project benefit fee after the decedent's death?
|
|
A：
|
All project benefit fees that have been announced and confirmed to be levied before the death of the decedent, no matter whether they are levied before or after the death, as long as they have not been paid, they can be regarded as the outstanding debts of the decedent before the death, from the estate deducted from the total. When declaring, please attach the photocopy of the receipt of payment of the project benefit fee, or the certification document confirmed by the announcement of the competent authority.
As for the project benefit fee that is announced and collected after the decedent’s death, it is a fee that is levied on the property obtained by the heir due to the benefit of the project. Some of these project benefit fees may be collected in the name of the decedent because the inheritance land has not yet been registered, but in fact it has nothing to do with the decedent, so these project benefit fees cannot be deducted from the total estate.
|
FAQ
