
新竹縣稅務局指出,只要信託契約內容與實質居住狀況同時符合『契約規範到位』和『實質自住無出租』兩大關鍵要件,辦理他益信託的自住房地仍能享有地價稅與房屋稅的自住優惠稅率,申請須由受託人提出並在稅款開徵40日前完成。
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為保障民眾家庭居住權益,財政部放寬了他益信託房地適用自用住宅優惠稅率的限制。過往此類信託因產權名義轉換常無法適用自住稅率。
新竹縣稅務局指出,只要信託契約內容與實質居住狀況同時符合「2大關鍵要件」,辦理他益信託的自住房地依然能享有地價稅與房屋稅的自住優惠稅率。(記者廖雪茹攝)
〔記者廖雪茹/新竹報導〕為保障民眾家庭居住權益,財政部祭出租稅利多,放寬了「他益信託」房地適用自用住宅優惠稅率的限制;新竹縣稅務局指出,只要信託契約內容與實質居住狀況同時符合「2大關鍵要件」,辦理他益信託的自住房地依然能享有地價稅與房屋稅的自住優惠稅率,避免租稅負擔加重。
稅務局解釋,所謂「他益信託」是指委託人與受益人非同一人的信託架構。過往這類型態常因產權名義轉換而無法適用自住稅率,但依據財政部最新規定,只要達成以下兩大條件即可解套:
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第一是「契約規範到位」。信託契約中必須明定受益人為委託人的配偶或直系親屬,且受益人享有全部信託利益;同時,委託人不得保留變更受益人的權利,並約定在信託期間內不得將房地處分、出售或移轉給第三人。
第二則是「實質自住無出租」。該信託房地必須有委託人本人、配偶或直系親屬辦妥戶籍登記並實際居住,且絕無出租或營業行為。此外,地價稅仍受限於都市土地300平方公尺、非都市土地700平公尺及全國一處的限制;房屋稅則須符合受益人本人、配偶及未成年子女全國合計3戶以內的自住規定。
舉例來說,若張先生將自住房地辦理他益信託給兒子,只要契約具備上述限制條件,且兒子確實設籍居住、無出租營業,即可順利申請自住優惠。
稅務局特別提醒,這項利多須由「受託人」提出申請,並檢附信託契約等證明文件。申請人務必於房屋稅(3月22日前)及地價稅(9月22日前)開徵40日前向稅務局申請或透過財政部稅務入口網線上申辦;若逾期提出,就要等到次年期才能適用,民眾切記把握時效以維護自身權益!
The early-ripening Wendan from Yuhuan City, Taizhou, Zhejiang, is on the market as soon as possible, and fruit farmers are rushing to harvest and ship in grades according to the fine weather. In recent years, Yuhuan Wendan has developed according to the path of "excellent first, second and third", realizing full fruit utilization through high-quality planting, intensive processing, cultural and creative research and development and brand building. The annual output value of the entire industry chain will exceed 909 million yuan in 2025, an increase of approximately 80% compared with 2024, and is expected to exceed 1 billion yuan this year. Companies such as Guohe Industrial utilize secondary fruits as resources through deep processing, and cultural and creative products such as aromatherapy achieve year-round sales of agricultural products. Yuhuan relies on the "Fresh Jade Miracle" regional public brand to promote the large-scale and high-end development of the industry, and creates Wendan-themed attractions and tourist routes through the integration of culture and tourism, and launches diversified cultural and tourism products such as parent-child tours and study tours to help rural revitalization.

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