부동산 명의이전 - ASK미국

이재욱 님 답변 답변일 7/4/2015 9:55:27 PM

귀하가 한국의 거주자에 해당한다면 비록 해당 건물이 미국에 소재하더라도 증여세를 한국에 납부해야 합니다.
귀하가 한국의 비거주자에 해당하고 미국의 거주자에 해당하며, 해당 건물이 미국에 소재한다면, 귀하는 증여자로서 증여세를 납부해야 하며, 귀하의 자녀분은 납부의무가 없습니다.ㅈ

미국의 증여세와 관련한 내용과 공제한도는 아래 링크를 참조하세요. 상세한 설명이 되어 있습니다.

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Gift-Taxes

What can be excluded from gifts?
The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts.
Gifts that are not more than the annual exclusion for the calendar year.
Tuition or medical expenses you pay for someone (the educational and medical exclusions).
Gifts to your spouse.
Gifts to a political organization for its use.
In addition to this, gifts to qualifying charities are deductible from the value of the gift(s) made.
May I deduct gifts on my income tax return?
Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 559, Survivors, Executors, and Administrators.

How many annual exclusions are available?
The annual exclusion applies to gifts to each donee. In other words, if you give each of your children $11,000 in 2002-2005, $12,000 in 2006-2008, $13,000 in 2009-2012 and $14,000 on or after January 1, 2013, the annual exclusion applies to each gift. The annual exclusion for 2014 and 2015 is $14,000.

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