特選高股息與信託孳息贈與 - 理財
By Emma
at 2021-11-28T09:12
at 2021-11-28T09:12
Table of Contents
最近看到特選高股息的一些文章
突然想到之前查的一些信託資料
如果是本金自益孳息他益信託
孳息部分視為贈與 計算方式為
https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0340072&flno=10-2
基本上就是以郵局一年期定存為贈與額
那麼假設高股息實際上是左手換右手
在財產轉移稅務上就有優勢
不過可能要待轉移金額足夠才有實際意義
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