Q：
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Who should file an inheritance tax return when they die?
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A：
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When a Chinese national who lives in the country dies, he should declare and levy inheritance tax on all his property left in the country and abroad.
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When Chinese nationals and foreigners who often live abroad die, they only need to declare and levy inheritance tax on all the property left by him in our country.
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If the decedent voluntarily renounces the nationality of the Republic of China within 2 years before the fact of death, he should still declare and levy inheritance tax on all the property left by him at home and abroad when he dies.
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When a person in the mainland area dies, the property left by him in the Taiwan area should be declared for inheritance tax.
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Q：
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According to the estate and gift tax law, what is meant by "habitual residence in my country" and "habitual residence outside my country"?
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A：
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In the 2 years before the death, have a residence in my country, that is, a person with household registration.
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Those who do not have a domicile but have a domicile within the territory of my country, and who have lived in the country for a total of more than 365 days in the 2 years before the occurrence of the death, but who are hired by the Chinese government to work and have a specific period of residence in my country, No matter how long the residence time is, it is not a person who habitually resides in our country. As for "habitually residing outside our country", it refers to a person who does not meet the preceding requirements.
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Q：
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Who is the heir to the estate? What is the order of its inheritance?
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A：
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According to the provisions of the Civil Law, spouses have the right to inherit each other's estates. Except for spouses, the estates shall be inherited in the following order:
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Immediate blood relatives (such as children, adopted children and grandchildren of subrogation, etc.).
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Parents
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Siblings
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Grandparents
If the heir in the first order mentioned above dies or loses the right of inheritance before the start of the inheritance, the descendant of the descendant of the line of blood shall inherit the inheritance.
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Q：
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Who is the estate taxpayer?
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A：
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There is an executor, and the executor is the taxpayer.
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There is no executor of the will, and the heir and the legatee are the taxpayers. When there is no heir but only a legatee, the lawfully selected estate administrator shall be the taxpayer.
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There are no executors and heirs, and the legally selected estate administrator is the taxpayer.
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Q：
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If the heir has abandoned the heir, how should he declare inheritance tax?
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A：
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If the heirs in the same order abandon the inheritance, they should be declared by the other heirs in the same order who have not abandoned the inheritance. If all the heirs in the same order abandon the inheritance rights, the heirs in the next order shall declare. When all the heirs in each order renounce the right of inheritance, the spouse shall declare. If all the heirs abandon the right of inheritance or the heir is unknown, it shall be declared by the administrator of the estate selected according to law.
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FAQ
