614****4639
2024-01-21 12:22gift bequest
He notes further, however, that gifts (in excess of the €20,000 exception mentioned) made prior to age 70 enjoy 50% relief of the normal estate tax of 60%, for an effective tax rate of 30%. 題目中 50% relief of the normal estate tax of 60% --> 1. 這里前面寫是超過2萬的gift，那么應(yīng)該是gift tax，但后面又寫的是estate tax的優(yōu)惠，
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Wang助教
2024-01-26 09:46
該回答已被題主采納
同學(xué)你好，你的理解是對的，超出兩萬的部分仍然是gift tax, gift tax的稅率是30% （ half of the 60% estate tax）
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