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Gift Tax/Inheritance Tax Japanese National -> Non-Japanese National

Posted: Mon Apr 05, 2021 4:29 am
by Established
Hello,

If Person A is a Japanese national and domiciled in Japan, and they give a cash gift (over the gift tax-amount) to a non-Japanese person abroad is there any gift tax liability on either end?

Similarly, if Person A leaves an inheritance to Person B, and Person B is a non-Japanese national who has never resided in Japan, from a country with no inheritance tax, does either Person A (or their estate) or Person B have a tax liability in Japan?

....

Basically, if a Japanese grandparent has grandchildren abroad that are not Japanese and have never lived in Japan, do they need to worry about tax on gifts or inheritance?

Re: Gift Tax/Inheritance Tax Japanese National -> Non-Japanese National

Posted: Mon Apr 05, 2021 6:16 am
by RetireJapan
Interesting questions. I just started looking into this, as my daughter lives in Sweden and we're thinking of giving her some money when they buy a house. Sweden does not have gift tax.

In Japan, giving someone money is not a taxable event for the giver, only the recipient, so I assumed it would be okay.

Anyone know different?