遺贈稅法大變革──遺產稅違憲判決影響

憲法法庭日前宣告遺產稅部分條文違憲，要求財政部於兩年內修正遺產及贈與稅法第15條第1項，對稅制影響深遠。未來可能變革包括死亡前兩年贈與配偶之財產，配偶需按比例負擔遺產稅；另該部分贈與仍納入配偶剩餘財產差額分配請求權的扣除計算，此舉將導致遺產與贈與稅法出現重大修正。本月企劃將從夫妻剩餘財產差額分配請求權、夫妻贈與以及對於稽徵與執行現況與衝擊等面向深入解析。

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