NO.PZ202301041000002102
问题如下:
Determine the minimum amount (in EUR) that each child should receive if Emma were to die today. Show your calculations.
选项:
解释:
The Gondos’ three children are collectively entitled to one-third of the total estate under forced heirship. Assuming Emma were to die today, the estate tax is computed as:
The value of the
total estate, on an after-tax basis, is EUR 16,000,000 – EUR 6,200,000 = EUR
9,800,000.
The
three children are collectively entitled to one-third of the EUR 9.8 million
which equals EUR 3,266,667 (EUR 9,800,000/3). Each child would receive EUR
1,088,889 (EUR 3,266,667)/3.
老师,在上一个小问里,计算配偶税后可分配的金额时,采用了先分后税的方法,链接是https://class.pzacademy.com/qa/167041。为什么此处算孩子的可分配金额时,又变成先税后分呢?