{"items":["5fda7a482b32d600172fa56c","5fda7a482b32d600172fa574","5fda7a482b32d600172fa572"],"styles":{"galleryType":"Columns","groupSize":1,"showArrows":true,"cubeImages":true,"cubeType":"max","cubeRatio":1.7777777777777777,"isVertical":true,"gallerySize":30,"collageAmount":0,"collageDensity":0,"groupTypes":"1","oneRow":false,"imageMargin":30,"galleryMargin":0,"scatter":0,"rotatingScatter":"","chooseBestGroup":true,"smartCrop":false,"hasThumbnails":false,"enableScroll":true,"isGrid":true,"isSlider":false,"isColumns":false,"isSlideshow":false,"cropOnlyFill":false,"fixedColumns":0,"enableInfiniteScroll":true,"isRTL":false,"minItemSize":50,"rotatingGroupTypes":"","rotatingCropRatios":"","columnWidths":"","gallerySliderImageRatio":1.7777777777777777,"numberOfImagesPerRow":3,"numberOfImagesPerCol":1,"groupsPerStrip":0,"borderRadius":0,"boxShadow":0,"gridStyle":0,"mobilePanorama":false,"placeGroupsLtr":true,"viewMode":"preview","thumbnailSpacings":4,"galleryThumbnailsAlignment":"bottom","isMasonry":false,"isAutoSlideshow":false,"slideshowLoop":false,"autoSlideshowInterval":4,"bottomInfoHeight":0,"titlePlacement":["SHOW_ON_THE_RIGHT","SHOW_BELOW"],"galleryTextAlign":"center","scrollSnap":false,"itemClick":"nothing","fullscreen":true,"videoPlay":"hover","scrollAnimation":"NO_EFFECT","slideAnimation":"SCROLL","scrollDirection":0,"scrollDuration":400,"overlayAnimation":"FADE_IN","arrowsPosition":0,"arrowsSize":23,"watermarkOpacity":40,"watermarkSize":40,"useWatermark":true,"watermarkDock":{"top":"auto","left":"auto","right":0,"bottom":0,"transform":"translate3d(0,0,0)"},"loadMoreAmount":"all","defaultShowInfoExpand":1,"allowLinkExpand":true,"expandInfoPosition":0,"allowFullscreenExpand":true,"fullscreenLoop":false,"galleryAlignExpand":"left","addToCartBorderWidth":1,"addToCartButtonText":"","slideshowInfoSize":200,"playButtonForAutoSlideShow":false,"allowSlideshowCounter":false,"hoveringBehaviour":"NEVER_SHOW","thumbnailSize":120,"magicLayoutSeed":1,"imageHoverAnimation":"NO_EFFECT","imagePlacementAnimation":"NO_EFFECT","calculateTextBoxWidthMode":"PERCENT","textBoxHeight":60,"textBoxWidth":200,"textBoxWidthPercent":75,"textImageSpace":10,"textBoxBorderRadius":0,"textBoxBorderWidth":0,"loadMoreButtonText":"","loadMoreButtonBorderWidth":1,"loadMoreButtonBorderRadius":0,"imageInfoType":"ATTACHED_BACKGROUND","itemBorderWidth":0,"itemBorderRadius":0,"itemEnableShadow":false,"itemShadowBlur":20,"itemShadowDirection":135,"itemShadowSize":10,"imageLoadingMode":"BLUR","expandAnimation":"NO_EFFECT","imageQuality":90,"usmToggle":false,"usm_a":0,"usm_r":0,"usm_t":0,"videoSound":false,"videoSpeed":"1","videoLoop":true,"jsonStyleParams":"","gallerySizeType":"px","gallerySizePx":1000,"allowTitle":true,"allowContextMenu":true,"textsHorizontalPadding":-30,"itemBorderColor":{"themeName":"color_12","value":"rgba(209,209,209,0)"},"showVideoPlayButton":true,"galleryLayout":2,"calculateTextBoxHeightMode":"MANUAL","targetItemSize":1000,"selectedLayout":"2|bottom|1|max|true|0|true","layoutsVersion":2,"selectedLayoutV2":2,"isSlideshowFont":true,"externalInfoHeight":60,"externalInfoWidth":0.75},"container":{"width":300,"galleryWidth":330,"galleryHeight":0,"scrollBase":0,"height":null}}
美國遺產繼承簡介

依照美國法律,只要是美國的公民、居民(綠卡持有人),或是任何在美國有資產的外國人,都負有美國遺產稅的納稅義務。基於節稅的考量,上述人士都可能有事先規劃遺產的需要。以下簡要介紹關於美國遺產相關法律的基本概念:
1. 被繼承人的遺產如果沒有特別使用遺囑安排,會依照遺產所在的州法規定的繼承順位進行繼承。
2. 美國各州有不同的繼承法,規定遺囑的成立與執行程序,以及特留分的保護等事項。如果被繼承人的遺產分布在不同的州,就需要注意遺囑的分配是不是符合各州的繼承法。如果質疑遺囑的成立,繼承人可以在美國起訴主張遺囑無效。如果被繼承人的配偶是美國公民,美國稅法上有保護配偶的節稅工具,在進行遺產安排時需要一併規劃。
3. 依照美國法律所訂立的遺囑,需要依照各州規定的程序執行,有時相當費時,但可以指定律師為遺囑執行人,由律師來執行遺囑記載的相關事項。美國遺囑執行的步驟與臺灣大致相同,都要經過:一、釐清遺產範圍;二、清償債務;三、分配遺產的流程。
4. 將財產進行信託,可以避免上述繁瑣的遺產執行程序,使信託財產於信託人死亡時,自動歸屬於受益人。由於各州的信託法規與遺產稅額度均不盡相同,美國人與外國人的遺產稅免稅額度也不相同,具體的信託安排,需要由律師瞭解當事人的資產狀態與需求後,選擇最適合的信託種類並撰寫條款。
本所顧問包括多位美國律師,其中黎愛蓮顧問可提供美國遺產規劃諮詢、擔任遺囑執行人、代理遺囑相關訴訟等服務。如您希望深入瞭解美國繼承法律相關議題,或有相關服務需求,都歡迎與華通聯繫。