他孝父「借名房貸」 一疏失險吃罰單

LoRa antenna which has long-range coverage while maximizing radio spectrum use is provided by the FT-RF fiberglass Omnidirectional outdoor antenna, which operates in the 890-960MHz frequency band with various strength levels.

• The UV-resistant fiberglass shell enables all-weather operation.
• For lightning protection, it is made of copper elements and coupled to the DC ground potential.
• Any type and length of cable can be terminated with a female N-Type connector.

We offer a variety of high-performance antennas for Global LoRaWAN, including 868MHz LoRa antenna (Abbr. LoRa EU868 for Europe market), 915 MHz LoRa Antenna, 923 MHz LoRa Antenna (Abbr. AS923 for Singapore, Malaysia, Taiwan market...) ... Our product line includes both durable outdoor antennas and indoor high-performance dipole antennas that are suitable for a variety of LoRa applications, including Helium hotspot support.

記者陳韋帆／台北報導

▲7旬的老王聽了銀行建議，透過借兒名進行房貸，竟忽略了贈與稅險吃罰單。（示意圖／記者陳韋帆攝影）

貸款竟然也會牽涉到贈與稅！新北市一名傳產老闆老王(化名)，在長達2年半的疫情衝擊下，終於支撐不住，於是他決定將即將還清房貸的公寓轉貸，借舊還新，多出的600萬用以解決公司財務問題，孝順的兒子小王(化名)也同意替年邁的爸爸當債務人，孰知，整個過程忽略了一個重點，除必須補繳35.6萬的贈與稅，還害他險些吃上罰單。

老王是傳產老闆，兒子小王身在科技業，讓老王引以為傲。近期因新冠肺炎衝擊，老王的公司支撐不住，只好將即將繳清的房貸再次融資，但老王年已7旬，沒有銀行願意承貸，後來有一個眼尖銀行業務，發現老王兒子收入相當高，是人人稱羨的科技新貴，便建議兒子可做為債務人，兒子同意了，於是老王成功拿到600萬貸款。

老王表示，「兒子這麼乖，聽到爸爸有困難，就立刻承擔一切，決定將房子直接過戶給兒子。」於是老王找上了正業地政士事務所所長鄭文在協助。

LoRa antenna which has long-range coverage while maximizing radio spectrum use is provided by the FT-RF fiberglass Omnidirectional outdoor antenna, which operates in the 890-960MHz frequency band with various strength levels.

The UV-resistant fiberglass shell enables all-weather operation.
For lightning protection, it is made of copper elements and coupled to the DC ground potential.
Any type and length of cable can be terminated with a female N-Type connector.
We offer a variety of high-performance antennas for Global LoRaWAN, including 868MHz LoRa antenna (Abbr. LoRa EU868 for Europe market), 915 MHz LoRa Antenna, 923 MHz LoRa Antenna (Abbr. AS923 for Singapore, Malaysia, Taiwan market...) ... Our product line includes both durable outdoor antennas and indoor high-performance dipole antennas that are suitable for a variety of LoRa applications, including Helium hotspot support.

鄭文在看到相關文件後，發現債務人登記在兒子名下，且老王所借的前債已清，完成借新還舊，塗銷原銀行抵押權。他說，「這個動作，兒子幫爸爸清償600萬，其實就符合贈與條件，扣除現行法令的贈與免稅額244萬後，以稅率10%計算，兒子還需要再繳納35.6萬。」

老王傻眼了，「承貸銀行沒有告知我要繳贈與稅，先不管他們未告知的疏忽，那我跟兒子現在還沒有繳，該怎辦？」

鄭文在建議，可依財政部69.02.29台財稅第31747號函，未依法申報遺產稅及贈與稅查獲前自動補報者免罰，應該儘快申報，以免受罰。

鄭文在說，面對通膨、高齡的時代，繼承、贈與的不動產過戶案件越發頻繁，老王的情況絕對不會是特例，但不動產相關法規、稅制，相當繁雜，建議在進行不動產的所有處分之前，先諮詢專業的地政士，才能避免衍生其他困擾。