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Trusts. | 信託

Where trusts have a US settlor (Grantor) or beneficiary, there will almost certainly be a requirement to file returns to the IRS.  

Foreign Grantor Trusts must be reported by the grantor if he or she is a US person (US citizen Green Card Holder or US resident). All income and gains from the trust will pass through to the grantor and must be reported on his or her tax return on a current year basis.  This can involve some complex filings, especially if the trust has interests in other entities such as companies or funds.

Foreign Non-Grantor trusts with US beneficiaries can be even more complicated.  Returns only have to be filed by the trust when distributions are made, but if income and gains have accrued over a number of years, the accounting and reporting when distributions are made can be very complex indeed.  In addition, the accumulated income and gains may be subject to the so-called ‘throwback’ tax rules, whereby income is attributed to the year in which it arose and then subject to a punitive interest charge.

US grantors and beneficiaries of trusts will need help planning their affairs to mitigate their exposure to some punitive US tax rules and to reduce the complexity of their tax filings.  We can help them with this planning.  We can also assist with the filing of any forms that need to be submitted to the IRS.

If you are a US grantor or beneficiary of trusts and would like to find out how we can work together to make managing them easier, get in touch via the form below.

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如果信託中有美國設立人(授予人)或受益人,很大機會要向美國國稅局申報。

如果設立人是美國人(美國綠卡持有人或美國居民),境外信託必須申報。信託的所有收入和收益將轉移給設立人,並且必須在本年度作出稅務申務。這可能需要䌓複的申報,特別是如果信託權益包括公司或基金等。

如果是外國人非委託人信託,而受益人又是美國人,就更加複雜。信託只有在獲得利益分配後,才需要申報。但如果收入和收益累積了好幾年,利益分配的會計和申報確實非常複雜。此外,收入和收益的累積可能受到所謂的「回算」稅收規則約束,即收入可能要根據其產生年份,受到懲罰性的利息收費。

美國設保人和信託受益人可能需要稅務規劃,以減低美國懲罰性稅收規定的風險,並讓稅務申報變簡單。我們可以協助完成規劃。我們還可以協助準備需要遞交往IRS的所有表格。

如果您是美國人,又是信託設保人或信託受益人,並想了解我們可以如何合作輕鬆管理信託,請通過以下表格聯絡我們。 

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