美國總統於2025年7月4日簽署了美國預算協調法案，將個人遺產稅和贈與稅豁免額提高至1500萬美元，已婚夫婦遺產稅和贈與稅豁免額提高至3000萬美元。這些門檻將於2026年生效。該法案永久延長了2017年《減稅與就業法案》首次設定的更高門檻，但不排除國會未來撤銷的可能性。該法案還取消了對來自那些對美國納稅人及其子公司徵稅不公平的國家的投資者徵收的第899條稅。



US: Enactment of budget Bill fixes estate and gift tax exemptions

The US budget reconciliation Bill, signed by the president on 4 July 2025, raises the estate and gift tax exemption to USD15 million for individuals and USD30 million for married couples. The thresholds will take effect from 2026. The Bill permanently extends the higher thresholds first set by the Tax Cuts and Jobs Act 2017, although future rollbacks by congress cannot be ruled out. The Bill also eliminates the s.899 tax on investors from countries that impose taxes deemed unfair to US taxpayers and their subsidiaries.

Sources
US government
Darrow Everett
Charles Russell Speechlys