各位有经验的看官请问小弟的以下理解是否正确
我在这个链接上看到这么一句话：
Gift tax is levied in relationed to a benefit from generosity or by way of transfer without consideration from an individual or entity resident in the Netherlands. The domicile or residency of the beneficiary or acquirer is irrelevant.
个人猜想是否可以理解成，
比如父母，作为chinese resident，transfer过来的任何欧元都无需缴纳gift tax，但是我持有MVV就已经是resident in the Netherlands，如果转大笔钱给国内的父母，就必须缴纳gift tax？
（这个resident in the Netherlands是否指国籍？指的是发出方还是接收方？）
还有一点，我在国内自己开一个账户然后收父母的钱，然后转到这里不需要缴纳gift tax，荷兰默认该tax已经由中国政府搞定（国内目前没有继承赠与税）。
from http://www.cfe-eutax.org/taxation/gift-tax/netherlands
Gift Tax in the Netherlands
Gifts tax and inheritance tax are in the Netherlands similar. The principle is similar in both cases. Different rates apply, depending on the relationship between the heir and the testator where there are three categories:
• for spouse or partner (living together for at least five years) and children
• siblings, parents and other direct ascendants
• other recipients
Gifts up to 2 688 EUR per calendar year received from the same donor are exempt. Gifts from parents to children, including adopted and stepchildren, are exempt up to 4 479 EUR per calendar year. Once in a child's lifetime the annual exemption may be increased to 22 379 EUR if the child's age is between 18 and 35.
免税额是4400多每年，但是18到35的孩子一生一次可以达到22000每年。
Tax rate
The tax rate is the same for inheritance and gift tax.
Tax basis (in EUR) |
Tax rate (in %)
|
I category
|
II category |
III category | Up to 22 051 | 5 % | 26 % | 41 % | 22 052 – 44 096 | 8 % | 30 % | 45 % | 44 097 – 88 181 | 12 % | 35 % | 50 % | 88 182 – 176 353 | 15 % | 39 % | 54 % | 176 354 – 352 696 | 19 % | 44 % | 59 % | 352 697 and over | 23 % | 48 % | 63 % |
还有，听说如果不报税，普通小市民5年才会查一次，会造成很晚才发现，是这样么？
[ 本帖最后由 zhuangqikai 于 2009-6-21 02:16 编辑 ] |
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