夫妻剩餘財產差額請求權在稅法上的應用

民法將夫妻財產制分為「法定財產制」、「共同財產制」以及「分別財產制」，由於國人習慣上不會特地去法院登記「分別財產制」，因此大多屬於「法定財產制」。當夫妻法定財產制關係消滅時，夫妻任何一方可依民法第1030條之1第1項之規定，行使夫妻剩餘財產差額分配請求權將婚後財產扣除債務的差額之一半歸為自己所有。第68期企劃主題「家族傳承重要議題──配偶剩餘財產差額分配請求權」探討法定財產制消滅前處分財產、配偶財產的報告義務、婚後財產認定以及認定無償取得財產等爭議問題，本月企劃將深入解析夫妻剩餘財產差額分配請求權在財產交易所得稅、遺產及贈與稅、土地增值稅及契稅上應用。

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