tax admin的网站有一个相关说明：
http://www.belastingdienst.nl/particulier/schenken/schenken-03.html#P21_2735
使用google translate得
Living donor in the Netherlands?
You pay only if the gift giver at the time of the gift is resident in the Netherlands.
根据此理解，转进不需要。但是转出就需要。诸位看官在荷兰给家里父母汇钱的时候，甚至短暂离开荷兰期间给别人汇钱的时候，最好汇到自己名字在国内开的帐户然后叫父母去提现。否则适用赠与税。
但是拨打税务电话得到的答案却是：父母给你汇钱需要征收赠与税，但是你自己的帐户汇过来无税且不用报税。目前迷茫中。
Attention!
For the gift the donor lives in the Netherlands if he:
Dutch is not yet 10 years living outside the Netherlands;
a foreigner who lived in the Netherlands and less than full year from the Netherlands is.
In special cases it may also be levied if the donor at the time of donation lived outside the Netherlands. This is the case when an immovable property situated in the Netherlands donated. About the value, regardless of where the purchaser resides, a tax similar to the gift, the so-called law of transition. The rate is equal to that of the gift, but for the purchasers in no exemptions.
If the donor is living abroad, the purchasers in some cases opt for taxation under the law of gift rather than the law of transition. The notary and Tax / Limburg / kantoor Buitenland in Heerlen you can about the conditions and benefits of this choice.
If the donor and / or the purchasers live abroad, it is important to contact a notary or above Tax / Limburg / kantoor Buitenland in Heerlen. It could be that you are abroad must pay gift. The Inland Revenue or the notary can tell you whether there are ways to pay 'double' taxation.
[ 本帖最后由 zhuangqikai 于 2009-6-29 22:41 编辑 ] |
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