生活法律 | 被繼承人死亡前二年內贈與配偶的財產要算入遺產稅嗎？ ft.陽昇法律事務所鄧湘全律師

依遺產及贈與稅法第20條規定，配偶相互贈與之財產不計入贈與總額，亦即夫妻贈與不課徵贈與稅，常常夫妻會以此方式來節稅。不過，死亡前二年內贈與的財產，還是會被課徵「遺產稅」，這部份常引起爭議，因此，去年113年10間之憲法法庭以113年憲判字第11號作出判決，認為該規定並不完全符憲法第7條保障平等權之意旨，要求立法機關應於二年內，依判決意旨檢討修正相關規定。該判決主要內容為何？針對憲法法庭的修法要求，財政部又有何因應作業規定？－來聽聽律師怎麼說！ Powered by Firstory Hosting

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生活法律 | 被繼承人死亡前二年內贈與配偶的財產要算入遺產稅嗎？ ft.陽昇法律事務所鄧湘全律師

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