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终身寿险助力跨境传承


2015-09-24    浏览次数(2341)    
终身寿险助力跨境传承

  当事人:程先生,60岁,家族企业董事长。儿子30岁,考虑移民美国。由于程先生资产规模庞大,考虑到了传承问题。于是请教专业机构帮助其设计财富传承方案。程先生对专业机构提供的建议中对购买中国境内的人寿保险有所不解和担心:在中国购买人寿保险,程先生作为投保人和被保险人,儿子作为受益人,由于儿子要移民美国,那么未来儿子取得收益的时候是否需要缴纳美国税?在中国购买的人寿保险是否能实现财富顺利传承给自己的儿子?

  其实像程先生这样的高净值客户,总会遇到像案例中的程先生提出的各种各样关于保险领域的问题。随着境外身份持有者(绿卡或者入籍)越来越多,很多高净值客户关心在中国购买的人寿保险,在领取受益金的时候是否需要缴纳境外国家的个人所得税,保险在跨境财富传承中又起到了什么作用?

  一、中国移民热点国家或地区个人所得税概况

  通过2014年部分中国移民热点国家和地区的个人所得税、资本利得税、遗产税税率的统计表格,我们可以清晰且直观地了解这些国家和地区的税负。如何既保障自己的财富安全合法地传承给下一代,又能合理地降低税务负担呢?人寿保险是境外发达国家不可或缺的财富传承工具之一,也是资产配置工具之一。那么很多高净值客户就会问了,在中国购买了人寿保险,受益人取得了境外的身份(绿卡或者入籍)后,领取人寿保险理赔金的时候是否需要缴纳境外国家的个人所得税呢?我们看一看各个国家的官方税务机构的官方解释。

  二、移民热点国家官方税务机构针对人寿保险所得的征税规定

  1、美国对人寿保险的个人所得税规定

     根据美国税务局Publication 554 《Tax Guidefor Seniors》 中的以下规定:

     以被保险人死亡为标的的人寿保险所得理赔金,不属于受益人的应纳税所得,不需要缴纳美国联邦所得税。

     美国税务官方机构(Internal Revenue Service)英文原文规定如下:

 Life Insurance Proceeds

 Life insurance proceeds paid to you because of the  death of the insured person are not taxable unless the policywas turned over to you for a price. This is  true even if the proceeds were paidunder an accident or health insurance policy or an endowment contract.

  2、加拿大对人寿保险的个人所得税规定

      以被保险人死亡为标的的人寿保险所得理赔金,不属于受益人的应纳税所得,不需要缴纳加拿大联邦所得税。

      加拿大税务官方机构(Canada Revenue Agency)英文原文规定如下:

 Amounts that are not taxed

 You do not have to report certain amountsin your income, including the following:

 · any GST/HST credit or Canada child tax benefit payments, as well as those from certain related provincia · and territorial programs;

 · child assistance payments and the supplement for handicapped children paidby the province of Quebec;

· compensation received from a province or territory if you were a victim ofa criminal act or a motor vehicle accident;

 · lottery winnings;

 · most gifts and inheritances;

 · amounts paid by Canada or an ally (if the amount is not taxable in thatcountry) for disability or death due to war service;

 · most amounts received from a lifeinsurance policy following someone's death;                                         · most payments of the type commonly referred to as strike pay you receivedfrom your union, even if you perform picketing duties as a requirement of membership;

  3、澳大利亚对人寿保险的个人所得税规定:

      以被保险人死亡为标的的人寿保险所得理赔金,不属于受益人的应纳税所得,不需要缴纳澳大利亚个人所得税。

     澳大利亚税务官方机构(Australian Taxation Office)英文原文规定如下:

 Extending the CGT exemption for certaincompensation payments and insurance policies

 In the 2011–12 Federal Budget, the governmentannounced it will ensure gains and losses arising from life insurance policiesthat are generally exempted from capital gains tax (CGT) are not taxed underthe income tax provisions. This will be done by removing the exception to the'CGT primary code' rule for such gains and losses. This will remove uncertaintyon how income tax applies to compensation or damages payments received underlife insurance policies.

 Following that announcement, in the 2012–13 Federal Budget, thegovernment also announced a related measure to make minor extensions to the CGTexemptions for certain compensation payments and insurance policies.

  4、新西兰对人寿保险的个人所得税规定:

      以被保险人死亡为标的的人寿保险所得理赔金,不属于受益人的应纳税所得,不需要缴纳新西兰个人所得税。

      新西兰税务官方机构(New Zealand Inland Revenue)英文原文规定如下:

 1.Proceeds of whole-of-life and endowment insurance (withpayment due on either death, surrender or survivorship) are not regarded astaxable receipts. Such receipts are looked upon as receipts of capital. Therewas a case law for this. 

 2.An annuity paid as a result of a claim on a policy oflife insurance is exempt from tax. The policy must be offered or entered intoin New Zealand by a life insurer; or offered or entered into outside NewZealand by a life insurer resident in New Zealand.

 Under NZ Income Tax Act 2007

 CW 4(1) WHEN THIS SECTION APPLIES

 This section applies when—

 (a) a person is paid an annuity under a life insurance policy offered or entered into in New Zealand by a life insurer; or

 (b) a person is paid an annuity under a life insurance policy offered or entered into outside New Zealand by a life insurer resident in New Zealand.

 CW 59C An amount of life reinsurance claim derived by a life insurer is exempt income to the extent to which, for the relevant life reinsurance policy, deductions for premiums are denied under section DR 3 (Life reinsurance outside New Zealand).

  5、香港地区对人寿保险的个人所得税规定:

      以被保险人死亡为标的的人寿保险所得理赔金,不属于受益人的应纳税所得,不需要缴纳香港个人所得税。

      香港税务官方机构(Inland Revenue Department)规定,香港目前没有资本利得税,也没有遗产税。人寿保险理赔金免除香港个人所得税。

      根据以上官方解释,我们可以知道这些国家和地区的税务居民,在取得人寿保险理赔金的时候是免除缴纳这些国家和地区的个人所得税的。

      同时我们也要注意并不是所有的保险产品都免除个人所得税,各国的税务规定中均提到了“以死亡为标的”,简单理解就是以死亡赔付为保险责任的产品才可以免除个人所得税,比较常见的险种如终身寿险,客户生前没有返还利益,只有被保险人身故后,才能领取死亡赔偿金。这也解释了为什么在国外进行财富传承都采用终身寿险的原因了。

  三、境内人寿保险在跨境财富传承中的运用功效

       我们从全球税务体系最为复杂的美国说起,以程先生的家庭为例(跨境家庭:父母不移民,子女取得美国绿卡或者加入美国国籍,从美国税角度,子女即为美国税务居民,即全球所得需要申报美国税)讨论一下人寿保险设计之功效。

       案例中程先生以自己为投保人和被保险人,儿子为受益人,购买大额人寿保险。这样操作,根据我们以上列举的美国税法规定,受益人在取得这笔人寿保险理赔金的时候,是无需缴纳美国个人所得税的。这意味着通过人寿保险这个渠道,可以在没有税务成本的条件下达到并实现财富传承的作用。

   如果程先生夫妇日后也要移民美国,取得绿卡身份,此时保险就要在移民之前购买,且投保人和被保险人不能为同一人,否则会被美国征收遗产税。

  以上仅仅是针对现金的传承用终身寿险可以有效的做好规划,现实中传承的财富往往比较多样化,此时可以考虑利用家族信托,将多样化的财富形态有效的传承下去。

      越来越多的高净值人群选择移民,或者自己因为事业暂时无法移民,也会让妻儿移民。移民之后国内外法律的不同势必会造成财富的无谓流失,提前做好财富规划,善加利用金融工具,给财富加一层保障,才能真正做到家业长青!

来源: K先生 小诺吧

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