美国移民税务问题

(1)Are US income tax, gift tax and estate taxes are applicable for a client global assets?
美国的所得税、赠与税和遗产税对客户全球范围内的资产都适用吗？
The answer is “yes” for persons who are U.S. citizens (regardless of where they live in or outside the United States –and “yes” for persons who are domiciled here(meaning they have their main home and live here and have no current intention of leaving here).
对于美国公民来说，不论是否其在美国居住，答案是肯定的。

对于定居美国的人来说，即家庭和主要生活都在美国并且目前没有离开的打算，答案也是肯定的。

Or only US income taxes are for worldwide income?
还是说仅仅是美国的所得税对来自世界范围内的所得都适用?
A person who spends a lot of time here (i.e., meets out “substantial presence” test) but who
is not a U.S. citizen or domiciliary might would be only subject to US worldwide income tax but not worldwide gift and estate taxes – for this person, only his or her U.S. assets would be subject to gift and estate tax. A person who holds a “green card” is al ways subject to US income tax but there is a possibility that if a “green card” holder establishes a domicile in another country, that person may be subject to U.S. gift and estate tax only on U.S. assets –but they have a much greater risk of losing the “green card’ before they die.
对于不是美国公民或不在美国定居的人，其大部分时间都在美国度过（符合美国纳税人的要求），其全球范围内的所得只适用所得税，赠与税和遗产税则不适用。

只有其在美国境内的资产才适用美国的赠与税和遗产税。

绿卡持有者适用于美国所得税的规定，但是如果绿卡持有人在其他国家定居，其有可能仅对在美国境内的资产适用美国的赠与税和遗产税，但在其去世前极有可能不再拥有美国绿卡。

(2)What is the rough range rate of US income taxes, gift taxes and estate tax?
美国的所得税、赠与税和遗产税大概的税率是多少？
(Income Tax: the highest Federal rate for individuals is 35% in 2012. This is now scheduled to increase to 39.6% next year unless new legislation is passed. Please note that many states like New York and California have state income taxes, which have rates generally as high as 7% of additional tax. New York City also has an income tax with the highest rate of just under 4%. Gift and Estate Tax: the highest Federal rate is 35% but will go up to 55% in 2013 unless there is new legislation. States like New York also have a state estate tax that can effectively add as much as 10.4% for estates of over $21,000,000. Only Connecticut has
a state gift tax. I know it is very complicated issue. But I only need to know some rough
number.
所得税：2012年，联邦最高的个人所得税率为35%，除非有新的立法通过，2013年将增长为39.6%。

需要注意的是，许多州有所得税的规定，如纽约州和加利福尼亚州有约为7%的附加税。

纽约市也有所得税的规定，最高税率低于4%。

赠与税和遗产税：联邦最高税率为35%，如果没有新的立法，2013年将达到55%。

纽约州也有遗产税的规定，对于财产超过2100万的能够有效的附加10.4%的税。

只有康涅狄格州有关于赠与税的规定。

(3)I understand that if a non-US person set up a trust 5 years before he immigrate to US, it
will be regarded as a Non-US Grantor trust, thus not subject to all US taxes mentioned above. Can this settler be one of the beneficiary under this trust?
据我了解，非美国人在其移民美国的5年前建立了信托，该信托将被视为非美国委托人信托，因此不适用上述提及的美国税收。

这个委托人可以是这个信托的受益人吗？
If the settlor has any beneficial interest whatsoever, the trust will be a grantor trust even if it was established five years before the non-U.S. person comes here and regardless of whether the trust is a U.S, trust or a non-U.S. trust. If the settlor is a beneficiary, that also greatly increases the likelihood that the trust will be subject to US estate tax when the settlor dies.
如果委托人有任何的受益人权益，该信托则将被视为委托人信托，即便该信托是在其移民美国的五年前建立的，并且不论该信托是否为美国信托。

如果委托人也是受益人，这极大的增加了委托人去世时信托将适用美国遗产税的可能性。

Or the beneficiaries need to Non US person only in order to avoid paying the US income tax, transfer tax and estate tax.
为了避免美国的所得税、转让税和遗产税受益人需为非美国人？
If the non-U.S. person sets up a non-US trust more than five years before becoming a U.S.
taxpayer and the trust agreement is very clear that no U.S. person may be a beneficiary of the trust, the trust has independent trustees who cannot add beneficiaries, and the settlor does not retain any interest in or control over the trust or incidents of ownership, the trust should not be subject to U.S. income tax and should not be subject to U.S. gift tax or estate tax when the settlor dies. (I am assuming that the trust is not being funded with U.S. real or tangible property –gifting US real or tangible property to the trust would cause U.S. gift tax. Also, when a non-U.S. trust that is not a grantor trust has U.S. investments, dividends from US companies will be subject to withholding tax and, if it is part of a partnership or company engaged in a U.S. trade or business, the trust will pay U.S. income tax on that U.S.
business income.) Hao, it is very important to remember that if the trust is a U.S. trust (subject to U.S. income tax) and the settlor does not retain certain interests or rights over the trust and the trustee is independent, then the settlor can establish the trust in less than five years before coming here and the settlor will not be subject to U.S. income tax on the income of the trust – only the trust and its beneficiaries – and the trust should not be subject to U.S. estate tax when the settlor dies.
如果非美国人在其成为美国纳税人的5年前建立了非美国信托，并且信托协议中明确写明，信托受益人不包括美国人，信托拥有独立受托人，无权增加受益人，并且委托人对信托未保留信托的控制权或所有权益，则该信托不适用美国的所得税，在委托人去世时也不适用赠与税和遗产税。

（我在此假设，该信托没有用美国的有形资产设立，因为以美国有形资产赠与给信托会产生赠与税。

同时，一个非美国非委托人信托拥有来自美国的投资或美国公司的股息时，将会被征收代扣所得税。

如果该信托涉及美国贸易或经营的合伙或公司，其在美国的营业收入将适用美国的所得税。

）务必注意，如果该信托是美国信托（适用美国所得税），并且委托人对信托没有保留某些利益或权利，受托人是独立的，那么委托人可以在到美国前5年内建立信托，委托人基于信托所得不适用于美国所得税，只有信托和受益人适用。

当委托人去世时，信托不适用美国的遗产税。

(4)I understand that if a Non US person cannot set up a trust 5 years before he immigrate to
US, only US gift taxes and estate taxes can be avoided but not income tax. Under this structure can beneficiary include any US person at all?
据我所知，如果非美国人不能在移民美国的5年前建立信托，只能避免赠与税和遗产税，但所得税不能避免，在此框架下受益人是否能够包含美国人？
A trust set up by a person who becomes a U.S. taxpayer within five years of establishing a non-U.S. trust should not be subject to US gift or estate tax if the settlor is not a beneficiary and the settlor does not retain any control over the trust or incidents of ownership. The beneficiaries can be U.S. persons –you only need to exclude U.S. people from being beneficiaries of a non-U.S.if you are trying to avoid the trust being a grantor trust (meaning avoiding the settlor having to pay all the income tax on the income of the trust while the settlor is living). You should keep in mind that U.S. beneficiaries of non-U.S. trusts that do not distribute income and gains earned by the trust on a current basis can be subject to special taxes with an interest rate on the deferral of distributions of earned income and realized gains that can be very detrimental to the U.S. beneficiary especially when distributions are made many years after the income and gains were realized by the trust.
成为美国纳税人前5年建立的非美国信托，如果委托人不是受益人，并且未保留信托的控制权或所有权益，则不适用赠与税和遗产税。

受益人可以是美国人，只要其不是非美国信托的受益人。

如果想避免信托成为委托人信托（意味着避免委托人在世时对信托所得支付所得税），需要注意的是非美国信托的美国受益人，如果不分配基于信托现有基础产生的收入和收益，将会适用特别税，税率将以延迟分配已获收益而定，这不利于美国受益人，尤其是当信托产生的收入或收益被延迟很多年才分配。