美國ETF偶爾在所得稅上較愛爾蘭ETF有利 - ETF
By Rae
at 2021-02-26T19:03
at 2021-02-26T19:03
Table of Contents
Blog post: https://daze68.blogspot.com/2021/02/US-ETF-tax-better.html
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美國ETF的股利需課30%稅
愛爾蘭ETF透過美國-愛爾蘭的租稅協定,可達部分節稅效果
通常來說,台灣人購買愛爾蘭ETF會較美國ETF稅務有利
然而,若將中華民國的所得稅一併列入考量
特定狀況下,美國ETF有可能反而在所得稅的稅務上有利
https://www.etax.nat.gov.tw/etwmain/web/ETW118W/CON/428/8099368724284159553
海外已納稅額之扣抵: 「海外所得如已依所得來源地法律規定繳納所得稅,得於限額內,
扣抵基本稅額與一般所得稅額之差額。扣抵之限額不得超過因加計海外所得,而依規定計
算增加之基本稅額。上述扣抵,應提出所得來源地稅務機關發給同一年度納稅憑證及足資
證明繳納該境外所得稅文件。」
若能取得納稅憑證
美國ETF被IRS扣去的股利所得稅,可扣抵基本稅額與一般所得稅額之差額
愛爾蘭ETF之股利稅是就源扣繳
無法扣抵基本稅額與一般所得稅額之差額
話雖如此
單憑股利所得
要達到美國ETF較愛爾蘭ETF稅務有利並不容易
以VOO vs VUSD來說
若無國內所得也無其他海外所得
股利所得超過6700萬台幣的情況下,VOO才會比VUSD稅務有利
不過,若無國內所得,而有670萬以上之其他海外所得
(沒向外國政府繳過稅的海外所得,如美股的Capital Gain)
則不論股利多寡,VOO都較VUSD稅務有利
但即使如此,美國ETF在遺產稅稅務上的不利,可能仍需列入考慮
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大多數人應該是用不到啦...只是探討一下一種可能性。
--
So stand by your glasses steady,
Here’s good luck to the man in the sky,
Here’s a toast to the dead already,
Three cheers for the next man to die.
--
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ETF
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