孩子转国籍,继承遗产需要缴“外国人”税?

遗产继承人转换国籍换公民权,继承父母的房产需要另付外国人税收费用?

近期常见的问题

  • 马来西亚人国籍转新加坡公民后,有没有说要多久后才能继承父母在马来西亚房产?
  • 继承的时候,需要付什么额外的费用吗?
  • Foreigner tax需要吗?如需要是多少呢?

 

国籍不会影响受益人
国籍不会影响受益人多久才能继承房产。但外国人继承的话,需要看马来西亚每个不同的州土地局的法令,像是Johor, 如果是外国人需要拿到 foreign consent。国家土地法典规定,外国人(不仅是新加坡公民)只有在获得州政府的事先批准后才能在马来西亚拥有(和继承)财产。 州政府可以根据州规定的条款和条件给予批准。

 

*Foreign Consent:*
1965 年 NLC 第 433B 条 - 任何外国利益收购财产都需要事先获得国家当局的批准。

外国利益: 非马来西亚公民的个人(包括永久居民)

 

一些州征收征税以申请外国同意
○ 槟城:收购价的 3%
○ 马六甲 : 收购价的 2%
○ 柔佛:收购价的 2%

也就是批准费,这个批准费是看州土地局可不可以waive让受益人不需要缴交,这个必须密切留意每个州土地局最新update。所以其实如果,以后真的外籍受益人要继承,又不怕麻烦,立遗嘱者可以在遗嘱交代变卖掉该产业然后遗嘱执行人将收益根据遗嘱的分配法分给外籍受益人。


Change of nationality and citizenship by heirs, do you need to pay foreigner tax for inheriting your parents' property?

Recently asked questions

  • After a Malaysian nationality is transferred to a Singaporean citizen, is there any limit on how long it takes before they can inherit their parent's property in Malaysia?
  • Do you need to pay any extra fees when you inherit?
  • Is Foreigner tax required? How much is needed?

 

Nationality does not affect how long it takes for beneficiaries to inherit the property

However, if foreigners inherit, they need to look at the decrees of each different state land office in Malaysia, such as Johor, if foreigners need to obtain foreign consent.

The National Land Code provides that foreigners (not only Singapore citizens) can own (and inherit) property in Malaysia only after prior approval from the state government has been obtained. The state government may grant the approval subject to such terms and conditions as specified by the state.

 

*Foreign Consent:*
Section 433B of the NLC 1965 - prior approval from the State Authority is required for any acquisition of Property by any Foreign interest.

Foreign Interest: Individual not a Malaysian citizen (inclusive of Permanent Resident)

 

Certain states impose levies to apply foreign consent
○ Penang: 3% of the acquisition price
○ Melaka: 2% of the acquisition price
○ Johor: 2% of the acquisition price

That is the approval fee. This approval fee depends on whether the state land bureau can waive the beneficiary's need to pay. This must be closely followed by the latest update of each state land bureau. So, if the real foreign beneficiary wants to inherit in the future and is not afraid of trouble, the testator can sell the property in the will and then the executor will distribute the proceeds to the foreign beneficiary according to the distribution law of the will.


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