夫妻一起購買美股 - 理財

以下是 Charles Schwab 網站上關於外國人遺產稅問題的說明。但之前有在另一篇新聞看
過，這個規定券商很少認真執行。

簡單來說，要有 IRS 出具的完稅證明，券商才能把帳戶裡的資產轉給繼承人或配偶。完
稅證明要由配偶或遺囑執行人向 IRS 申請。

http://international.schwab.com/public/file/P-6133620/US_Tax_Est_Disclosure_to
_NonUS.pdf

If title to your account does not pass automatically, an estate proceeding wil
l be required before we can distribute the assets in your account. The executo
r or personal representative of your estate in your country of residence will
contact an attorney in the U.S. for assistance in filing for appointment with
the probate court in the state in which your account is held to conduct an anc
illary administration of your U.S. assets. Your U.S. personal representa- tive
will then be entitled to collect the proceeds of your account for disposition
in accordance with your will (or the applicable laws of intestate succession
if you die without a will) after the tax clearance described below has been ob
tained.

Upon the death of the beneficial owner, the U.S. brokerage firm is forbidden u
nder U.S. tax law from transferring the assets from the decedent’s account un
til the IRS has concluded its estate tax audit. Charles Schwab generally may o
nly transfer or release the assets in an account after the executor, surviving
joint tenant, trust beneficiary or other person legally entitled to receive t
he decedent’s assets provides to Charles Schwab an original “Transfer Certif
icate” (IRS Form 5173) received from the Internal Revenue Service.


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