遺產糾紛意外曝光海外存款，申報期限內補報可免罰

隨著國際化規劃資產配置，國人常透過海外投資迅速累積財富，當繼承事實發生時，海外資產應併計遺產總額申報。

財政部高雄國稅局說明，依遺產及贈與稅法第1條第1項規定，經常居住中華民國境內之中華民國國民死亡時遺有財產者，應就其在境內境外全部財產，課徵遺產稅。由上述規定可知，被繼承人為中華民國國民，若生前將資金匯往海外銀行帳戶，當繼承事實發生時，其海外存款仍屬被繼承人之遺產，應計入遺產申報遺產稅。

該局舉例說明，甲君於民國113年12月20日死亡，乙繼承人於114年3月14日完成遺產稅申報，申報遺產總額為新臺幣1,800萬元，僅含國內不動產、存款及股票，隨後繼承人間因財產分配產生爭議，丙繼承人主動提供甲君持有之香港銀行帳戶折合新臺幣約800萬元之存款資料，經國稅局查證屬實，並因申報期限尚未屆滿，乃予輔導完成補報。

該局呼籲，納稅義務人應於被繼承人死亡之日起6個月內辦理遺產稅申報，或具有正當理由於期限屆滿前申請延長3個月，繼承人申報後，如有發現遺漏，應於法定期限內補報，逾申報期限如遭檢舉或稽徵機關查獲者，將依法裁罰。

As part of international asset allocation planning, Taiwanese citizens often accumulate wealth quickly through overseas investments. When inheritance occurs, overseas assets should be included in the total estate value for reporting purposes.

The Kaohsiung Taxation Bureau of the Ministry of Finance explains that according to Article 1, Paragraph 1 of the Inheritance and Gift Tax Act, if a citizen of the Republic of China who resides permanently within the territory of the Republic of China dies and leaves behind property, inheritance tax shall be levied on all of their property, both within and outside the territory. From the above provisions, it can be seen that if the decedent is a citizen of the Republic of China and transferred funds to overseas bank accounts during their lifetime, upon the occurrence of inheritance, their overseas deposits still constitute part of the decedent’s estate and must be included in the estate tax declaration.

The bureau provided an example: Mr. A passed away on December 20, 2024, and the heir, Mr. B, completed the inheritance tax declaration on March 14, 2025, with the total declared estate value being NT$18 million, which only included domestic real estate, deposits, and stocks. Subsequently, disputes arose among the heirs regarding property distribution. Heir C voluntarily provided information on deposits held in a Hong Kong bank account belonging to Mr. A, equivalent to approximately NT$8 million. After verification by the tax authority, the information was found to be accurate. Since the filing deadline had not yet expired, the authority assisted in completing the supplementary filing.

The bureau urges taxpayers to file their estate tax returns within six months of the decedent’s death, or to apply for a three-month extension before the deadline if they have a valid reason. If the heirs discover any omissions after filing, they should file a supplementary return within the statutory deadline. If the filing deadline is exceeded and the case is reported or discovered by the tax authorities, penalties will be imposed in accordance with the law.

資料來源：摘錄自財政部新聞稿