遺產稅上履行民法第1030條之1剩餘財產差額分配請求權實務之常見問題彙總【月旦時論】

Compilation of Common Practical Issues Regarding Specific Performance the Right to Distribute Matrimonial Property under Article 1030-1 of the Civil Law in the Context of Estate Tax

納稅義務人於申報遺產稅時多有主張將配偶得主張之剩餘財產差額分配請求權自遺產中扣除以減免稅捐，國稅局於核發繳清或免稅證明後，將追蹤納稅義務人是否確實履行剩餘財產差額之交付。本文整理實務上在查核納稅義務人履行剩餘財產差額分配請求權時之常見問題。