BUSINESS LAW (İŞLETME HUKUKU) - (İNGİLİZCE) Dersi Fiscal Law soru detayı:

PAYLAŞ:

SORU:
Who is the tax object and the tax payer of inheritance and gift tax?

CEVAP:
All the items comprising the property acquired as a gift or through inheritance are subject to inheritance and gift tax.

Turkish citizens are subject to inheritance and gift tax on worldwide assets received. Resident foreigners are subject to inheritance and gift tax on worldwide assets received from Turkish citizens and on assets located in Turkey received from resident foreigners or nonresidents. Nonresident foreigners are subject to inheritance and gift tax on assets located only in Turkey.

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