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Brocolli · 2024年08月07日

关于先分还是先税的问题

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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?

1 个答案

王暄_品职助教 · 2024年08月08日

嗨,爱思考的PZer你好:


因为在计算给配偶的时候,题目要求的税前,而计算给孩子的时候,没有这样的要求

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