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pcyy2002 发表于 2021-6-24 14:57 
想请教下，这个养老金继承的税务的确是个问题，能否介绍下一些方法？一般来说配偶一般是可以免税拿到lump ...
这个问题得看具体情况， 得看taxable的taxed element和untaxed element分别有多少， 子女的个人income和年龄， 能否建立interdependency relationship。
一般来说如果可以在去世前拿出来给子女的确能省一些。
Who is a dependant under taxation law
For tax purposes, you are a dependant of the deceased if at the time of their death you were:
their spouse or de facto spouse (of any sex)
a former spouse or de facto spouse (of any sex)
a child of the deceased under 18 years old
in an interdependency relationship with the deceased
any other person dependant on the deceased.
An interdependency relationship exists between two people if:
they have a close personal relationship
they live together
one or each of them provides the other with financial support, and
one or each of them provides the other with domestic support and personal care.
Two people may also have an interdependency relationship for tax purposes if they have a close personal relationship, and the reason they do not satisfy one or more of the other requirements of an interdependency relationship listed above is that either or both of them suffer from a physical, intellectual or psychiatric disability.
Financially dependent on the deceased means you relied on them for necessary financial support. Children over 18 years old must be financially dependent on the deceased to be considered a dependant.
如果没能建立interdependency关系, 也只有Taxable component – taxed element upto 17% 和Taxable component – untaxed element upto 32%
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