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昆 充芳
- 2015年9月14日
【生前贈与の方法3】
⭐️贈与の損益分岐点は？ 資産家が行う暦年贈与の注意点 相続税がかる資産家の場合は 必ず現状分析を行ってから暦年贈与をしたほうがいいですね なぜなら実効税率の2/1程度の贈与税率になるように贈与金額を決定する必要があるからです 110万ずつ贈与しても 焼け石に水！ 相続財産が3,000万以上5,000万以下での実効税率は20%になります その場合は贈与金額を500万すると、贈与税率は9.7%で48.5万円の贈与税額になります 国税庁HP 計算方法はこちらから 相続時にその分生前贈与として支払っていたとするならば 控除額があるので 450✖️20%＝90万円 になるので 贈与税をはらってでも贈与したほうが得かもしれません 3年以内で相続財産に含まれたとしても 贈与税で支払った分は控除されますから
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