继任计划:税务影响是什么?

鉴于平均农场价值可能为74万欧元,重要的是,农民首先要制定他们的继承计划。While the tax side of matters is vitally important this cannot be explored in detail until farmers have considered a number of factors including their will.

这些只是详细讨论during the launch of IFAC's Irish Farm Report 2019 which took place in Co.拉俄斯周四,June 20.

The report details the views of over 2,133 Irish farmers and also contains a comprehensive analysis of 21,755 sets of farm accounts over four years.

在活动期间发言,德克兰·麦克维伊(DeclanMcEvoy)IFAC的税务主管表示,在考虑他们的继承计划时,农民需要考虑一些因素。

‘The way forward'

McEvoy also pointed to the fact that regardless of age – or whether the farm is viable or not – having a plan is the best way to protect a farmer's family's future.

“不管年龄大小,不管农场是否可行,制定一个计划是保护农民家庭未来的最好方法,”他继续说。

“爱尔兰86%的农民没有继承计划,而26%的农民还没有考虑继承。”

Considering the options

Source: IFAC Irish Farm Report 2019

McEvoy说,对所有农民来说,在讨论继承计划之前,至少要有一个意愿。他还指出与专家会面的重要性,这样农民就可以确保他们能够获得他们需要的所有信息和建议。

"Farmers should meet with their accountant and solicitor to discuss options and they would also be advised to seek feedback on the plan from their agricultural advisor or a trusted family friend," he added.

"The succession plan must be written down – farm succession is a specialised area and it is very important to get the proper advice.An advisor dealing with agri-business on a day-to-day basis is the best person to use."

税收的关键问题

Meanwhile,农民们被告知,当他们有了计划并且对他们的决定感到满意时,下一个要检查的领域就是税收。

在考虑整个税收领域时,有许多领域需要检查,以及需要提出的关键问题。

关键问题:
  • Income Tax: Have you examined your income tax position and that of your successor?提前计划,尽量减少你的纳税义务。
  • 增值税:您登记了增值税吗?如果是这样,have you examined the consequences of transferring the business?如果您未注册增值税,beware of VAT clawbacks.
  • Capital Gains Tax: Do you have a complete list of when you acquired your properties,what you paid for them and what you spent on them?询问您的税务顾问有哪些减免,并检查哪些减免,如果有的话,已经提出索赔。
  • 资本购置税:你是否权衡了通过终身转让方式转让资产与通过遗嘱转让资产的利弊?向你的税务顾问咨询有关猫的减免。有了适当的计划,家庭成员可以免税获得320万欧元的农业资产。Children can receive €320,000 tax free.任何人每年都可以收到3000欧元的礼物。Gifts and inheritances since December 5,1991 are aggregated.
  • 印花税:你的继任者是受过训练的年轻农民吗?如果是这样,你检查过可用的印花税减免吗?你的继任者申请股票救济了吗?您是否考虑过新的7万欧元上限会对您的继任者产生什么影响?为未来几年制定一个农场商业计划,并让你的继任者参与这些讨论。
  • 公司税:你们的农业公司成立了吗?如果是,have you considered how you will pass on your shares?什么是税收影响,有哪些减免?

最后,McEvoy said that basic payments should also be looked at and all farmers must ensure that they update their will.

“记住更新你的遗嘱,并向你的法律顾问咨询授权书。农场继承是一个专门的领域,获得专家法律是非常重要的,财政和税务建议,”他补充道。

“从事农业综合企业日常业务的顾问是最佳人选。联系您当地的IFAC合作伙伴/办公室,帮助您制定继任计划。”