憲法法庭判決對擬制遺產課稅之影響與變革

因應憲法法庭113年憲判字第11號判決，現行擬制遺產課稅制度在配偶受贈財產併入遺產總額課稅時，對遺產稅負擔分配與配偶財產權保障規範不足，財政部已於2026年1月22日預告修正《遺產及贈與稅法》部分條文草案。此次修法重點包括調整遺產稅納稅義務人範圍、明定特定親屬受贈財產併課遺產稅之負擔方式，並增列配偶剩餘財產差額分配請求權扣除相關規範。整體而言，本次草案反映出憲法判決後遺贈稅制度朝向更明確、公平與保障財產權方向修正，亦成為近期實務與法制討論的重要焦點。

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