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[其他信息] 入籍后国内财产问题 [复制链接]

superbeibei

皮靴族

发表于 2016-6-7 15:52 |显示全部楼层

此文章由 superbeibei 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 superbeibei 所有！转贴必须注明作者、出处和本声明，并保持内容完整

假设母子俩都已是澳籍，老母亲在国内有个商铺，怎么才能在最有效率的,花最少的钱, 转到儿子的名字下呢？

jeff_lawsons

皮靴族

发表于 2016-6-7 17:07 |显示全部楼层

此文章由 jeff_lawsons 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 jeff_lawsons 所有！转贴必须注明作者、出处和本声明，并保持内容完整

If the Mum transfers/gifts the properties to the son, CGT event A1 would be triggered. The market value substitution rule would apply to the capital proceeds. This means that the son would be deemed to have received market value proceeds for the transfer. Unless the properties were acquired pre-CGT it is unlikely that the Mum can escape CGT completely, although the 50% CGT discount may be available to reduce the tax liability.

Alternatively, Mum can transfer the properties to the son under her will when she passes away. This would defer the immediate capital gains tax that would otherwise be triggered.