各国遗产税率和免税额
我们来看一下各国收遗产税的情况。假如你有1M美元要留给配偶，那么你要交多少税呢？
1M美元=86万欧元=114M日元=639万RMB
英国:税=0, 有效税率=0
德国:税=36000EURO=41943USD， 4％
法国:税=170936EURO=199155USD, 20％
日本:税=16。4M日元=143435USD 14％
美国:税=0, 0
中国:税=181万RMB=284646美元, 28%
税表如下:
UK:
Like the standard nil-rate band, the allowance will be transferable to a surviving spouse or registered civil partner. So from 2020 a married couple will be able to pass on assets, including their home, of £1m in total.
Beyond the threshold the tax rate is 40%.
GERMANY
| Tax-free allowance | ||
| 1 | Spouse/civil partner | €500,000 |
| 1 | Children, stepchildren, grandchildren/great-grandchildren | €400,000 |
| 1 | Grandchildren/great-grandchildren of living children | €200,000 |
| 1 | Parents and grandparents | €100,000 |
| 2 | Siblings, nieces/nephews, step-parents, relatives by marriage, divorced spouse | €20,000 |
| 3 | All other individuals, including legal entities | €20,000 |
These categories are then used to determine the rate of inheritance tax charged, ranging from 7% to 50%.
| Value | Category-1 | Category-2 | Category-3 |
| Up to €75,000 | 7% | 15% | 30% |
| €75,000–€300,000 | 11% | 20% | 30% |
| €300,000–€600,000 | 15% | 25% | 30% |
| €600,000–€6,000,000 | 19% | 30% | 30% |
| €6,000,000–€13,000,000 | 23% | 35% | 50% |
| €13,000,000–€26,000,000 | 27% | 40% | 50% |
| More than €26,000,000 | 30% | 43% | 50% |
FRANCE
|
Net taxable share after allowance |
Taxation rate |
|
Up to €8,072 |
5% |
|
Between €8,072 and €12,109 |
10% |
|
Between €15,932 and €552,324 |
20% |
|
Between €552,325 and €902,838 |
30% |
|
Between €902,839 and €1,805,677 |
40% |
|
Above €1,805,677 |
45% |
Japan
To find the aggregated tax base, the amount of ¥30 million + ¥6 million is deducted from total taxable assets — this amount is then divided among all statutory heirs.
See Table 1 below for a list of the inheritance tax rates based on the amount of inheritance received.
TABLE 1
| Amount received | Inheritance tax rate |
| Up to ¥10 million | 10% |
| ¥10 million – ¥30 million | 15% |
| ¥30 million – ¥50 million | 20% |
| ¥50 million – ¥100 million | 30% |
| ¥100 million – ¥200 million | 40% |
| ¥200 million – ¥300 million | 45% |
| ¥300 million – ¥600 million | 50% |
| Over ¥600 million | 55% |
中国正在讨论的方案:
1）对应纳税遗产净额不超过80万的税率为0；
2）80万-200万的征收税率为20%；
3）200万-500万的征收税率为30%；
4）500万-1000万的征收税率为40%；
5）超过1000万的适用税率为50%；