<박종배의 세무칼럼> 해외소득 신고 - 4. 해외소득 신고면제 외
JBTax
1
5,139
2017.04.11 22:56
이번호에는 일시해외소득신고면제에 대해서 알아보도록 하겠다.
뉴질랜드에서 처음으로 세법상거주자가 되거나, 최근 10년이상 뉴질랜드 비거주자가 영구 귀국하여 다시 뉴질랜드 세법상 거주자가 되는 경우에 세법상 거주자가 되는 시점부터 4년간 일시적으로 해외소득신고를 면제해주고 있다. 예를들어, 2016년 4월1일에 뉴질랜드 세법상 거주자가 되었다면 2020년4월30일까지 (이 경우 약 49개월) 기간의 해외소득은 뉴질랜드에 신고하지 않아도 된다. 단, 이런 일시해외소득신고면제는 일생에 한번만 적용할 수 있다.
소득신고면제 대상 해외소득
지난호까지 소개한 해외소득을 포함하여 대부분의 해외소득이 소득신고면제 대상소득이다. 해외에서 발생한 주식투자소득, 배당소득, 이자소득, 임대소득, 인지세, 사업소득 (납세자의 서비스제공없이 발생한 사업소득) 등이 모두 소득신고면제 대상소득이다.
면제 대상이 아닌 해외소득 (신고소득)
뉴질랜드 세법상 거주자의 서비스 제공으로 발생한 소득은 면제대상소득이 아니다. 즉, 뉴질랜드에 거주하는 세법상거주자이면서 해외에 고용되어 발생한 고용소득, 서비스제공으로 발생한 사업소득은 면제 대상소득이 아니며 소득세신고시에 해당소득을 반드시 포함하여 신고해야 한다.
한가지 주의해야 할 부분은, 위에 소개한 일시해외소득면제를 적용 해외소득을 신고하지 않으면서 가족수당 (Working for Families Tax Credits)을 받을 수는 없다. 즉, 가족수당을 받기 위해서는 해외의 모든 소득 (면제대상소득포함)을 소득세신고에 포함해야 한다. 해외소득이 있고 가족수당 수령자격이 된다면, ‘해외소득신고면제’와 ‘가족수당’ 중 선택을 해야 하겠다.
그렇타면, 뉴질랜드 세법상 거주자가 된지 4년이 넘을경우에는 어떠한가? 해외소득신고면제에 해당되지 않으며, 모든 해외소득을 포함하여 뉴질랜드에 소득세신고를 해야 한다.
지난호까지 소개한 해외소득은 모두 투자활동에 대한 소득이다. 문제는 이런 해외투자활동에 대한 소득세신고의무가 복잡하고, 생각하지 않았던 과세소득이 계상되어 그만큼 IRD로 납부되는 소득세가 늘어날 수 있다는 것이다. 투자자의 입장에서는 이런 문제점을 투자비용으로 감안하여 해외투자활동에 보다 신중을 기해야 하겠다.
이쯤에 ‘뉴질랜드에서 발생된 소득이 아닌데, 해외소득을 반드시 뉴질랜드에 신고를 해야하나?, ‘어떻게 IRD가 나의 해외투자활동이 있는지를 알어?’, 라 되뭇는 독자가 있을 것이다.
뉴질랜드만이 세법상거주지인 뉴질랜드세법상 거주자는 해외의 모든 소득을 뉴질랜드에 신고해야 한다. 그리고, 두번째 질문에 대한 답은 ‘진행중’ 으로 대신하겠다. 최근에 정보교환 (Exchange of Information)과 관련한 세법이 국회를 통과했고, 아직은 초기단계지만 궁극적으로는 국가간 복잡한 정보교환 절차없이 보다 자유롭게 정보를 교환하는 단계까지 이를 것으로 전망된다 (AEOI, Automatic Exchange of Information). ‘AEOI’와 관련한 내용은 기회가 될때 별도로 소개하도록 하겠다.
▶ 주의 : 본 칼럼은 안내를 목적으로 쓰여졌으므로, 저희글에 의지하여 발생하는 손실에 대해서 저희가 책임을 지지 않습니다
- 박종배 회계사 - 577-0147, 021-307-970, jb@jbtax.co.nz. www.jbtax.co.nz
Comments
http://www.coachoutletonline-factory.us.com
http://www.wholesaleraybansunglasses.us.com
http://www.michaelkorsoutletonlineofficial.us.com
http://www.nikeair-max.me.uk
http://www.ralphlaurenpolo-outlet.us.com
http://www.burberryoutlet.ca
http://www.burberry-outletstore.in.net
http://www.lakersjerseys.us.com
http://www.ralphlauren-outletuk.co.uk
http://www.michael-korsoutletclearance.us.org
http://www.michaelkorsfactoryoutletonline.in.net
http://www.raybanscheap.us.com
http://www.mizunorunningshoes.us
http://www.canadagooseoutletonline.us.org
http://www.canadagoosejacketsuk.com.co
http://www.louisvuittonoutlet-onlines.us.com
http://mulberryoutlet.outlet-store.co.uk
http://www.ralphlauren-pascher.fr
http://www.cheapjordansonline.us.com
http://www.nhljerseyswholesales.us.com
http://www.mulberry-handbags.co.uk
http://www.cheapjordansfreeshipping.us.com
http://www.cartieroutletstore.us.com
http://www.coachoutletoutlet.us.com
http://www.oakleysunglassescheapsale.us.com
http://www.michaelkorsoutletkors.us.com
http://www.coachoutlet-onlines.eu.com
http://www.true-religion.org.uk
http://www.hermesbirkin.org
http://www.rayban-sunglassesoutlet.us.com
http://www.fitflopsoutletsale.com
http://www.canada-gooseoutletstore.com.co
http://www.michaelkorsoutletmichaelkorsoutletonline.us.com
http://www.raybansunglassessale.com.co
http://www.toryburch.com.co
http://www.basketballshoes.us.com
http://www.nikestore-uk.me.uk
http://www.michae-kors-outlet.ca
http://www.coachoutletonlinecoachfactoryoutlet.com
http://www.herveleger.us.com
http://www.michaelkorsoutletcoupons.us.com
http://www.mbt-shoesoutlet.us.com
http://www.cheapreplicawatches.com.co
http://www.guccioutletonline.us.org
http://www.michaelkorsoutletstoresofficial.us.com
http://www.nike-store.org.uk
http://www.suprashoes.us.com
http://www.louisvuittonoutletlouisvuittonhandbags.us.com
http://www.michaelkorsoutlett.us.com
http://www.max1.nl
http://www.ralphlaurenoutletstores.us.com
http://www.outletkatespade.us
http://www.kobe9elite.us.com
http://www.swarovskioutlet.us.com
http://www.louisvuittonoutlet-lv.us.com
http://www.louisvuittonoutletclearance.us.com
http://www.oakleysunglasseswholesaleoakley.us.com
http://www.lacostepoloshirts.us
http://www.rolexwatchesforsale.me.uk
http://www.polooutletstores.us.com
http://www.louisvuittonoutletlv.us.com
http://www.airhuarache-nike.co.uk
http://www.ferragamoshoesoutlet.net
http://www.nfljerseyswholesales.us.com
http://www.ralphlauren-polo.org.uk
http://www.burberryoutletstore.in.net
http://www.ralph-laurenpolo.us.com
http://www.louisvuittonpascher.fr
http://www.coachoutlet-onlineclearance.us.com
http://www.bottega-venetaoutlet.net
http://www.nikeoutletstore.us
http://www.polo-lacostepascher.fr
http://www.truereligionjeanssale.in.net
http://www.raybansunglassescheap.com.co
http://www.christianlouboutinshoesoutlet.us.com
http://www.guccihandbags.us.org
http://www.canadagooseoutletstore.us.org
http://www.adidasukstore.org.uk
http://www.coachoutletcoachfactoryoutlet.us.com
http://www.ferragamoshoes.org.uk
http://www.hermesbelts.us.com
http://www.guccioutletonlinestore.us.com
http://www.oakleysunglassesoutletsale.us.com
http://www.michael-korsoutletonlineclearance.us.com
http://www.coachoutlethandbags.us.com
http://www.hollisterclothing.co.uk
http://www.rolexreplicawatches.com.co
http://www.michaelkorsoutletclearance-online.us.com
http://www.adidasnmduk.org.uk
http://www.truereligionjeanssale.com
http://www.michaelkors-outletuk.org.uk
http://www.nikeairmax-90.co.uk
http://www.adidasoutletstore.in.net
http://www.polo-outlet.com.co
http://www.christianlouboutinonline.us.com
http://www.truereligion-jeanssale.us.com
http://www.polooutletus.us.com
http://www.longchamp-handbags.me.uk
http://www.cartierwatchesforsale.us.com
http://www.louisvuittonoutlet1.us.com
http://www.cheapoakleysunglassesformen.us.com
http://www.borselouisvuittonborse.it
http://www.niketrainersnikeshoes.co.uk
http://www.poloralph-lauren.org.uk
http://www.outlettruereligion.in.net
http://www.louisvuittonoutlet-store.us.org
http://www.oakleysunglassesoakley.us.com
http://www.coachoutletonlineclearance.us.com
http://www.michaelkorshandbags.in.net
http://www.coach-outletonlinesale.us.com
http://www.poloralph-lauren.us.com
http://www.oakleysunglassesofficial.us.com
http://www.katespadehandbags.me.uk
http://www.oakleysunglasses-sale.us.com
http://www.maccosmetics.us.com
http://www.cartieroutlets.us.com
http://www.asicsisrael.com
http://www.oakleysunglassesoutletcheap.us.com
http://www.christianlouboutin-shoes.org.uk
http://www.ralphlaurenoutlet.org.uk
http://www.long-champoutlet.in.net
http://www.cheap-raybans.org
http://www.swarovski-crystal.me.uk
http://www.uggboots-australia.in.net
http://www.mont-blancpens.com.co
http://www.cheapnba-jerseys.us.com
http://www.nikeairmax90.nl
http://www.coachoutletclearanceonline.us.com
http://www.kobeshoes.us
http://www.cheapraybansunglasseswholesale.us.com
http://www.guccioutletonlinestores.org
http://www.truereligionjeans-canada.com
http://www.michaelkorsuk-outlet.org.uk
http://www.coachhandbagsclearance.us.com
http://www.rolexwatches-uk.me.uk
http://www.adidas-wings.in.net
http://www.cheapmlbjerseys.net
http://www.salomonshoessalomonoutlet.us.com
http://www.swarovski-outlet.us.com
http://www.juicycoutureoutlet.net
http://www.mulberryoutletstore.co.uk
http://www.katespadeoutletstore.us
http://www.canadagoosejackets-uk.com.co
http://www.nikeoutlet-stores.us
http://www.nikeshoesforwomen.us.com
http://www.coachfactoryoutletcoachoutletonline.us.com
http://www.oakleysunglassesuk.com.co
http://www.michael-korsoutletclearance.com.co
http://www.michaelkors-outletonlinestore.us.com
http://www.airforce1.us.com
http://www.truereligion-jean.us.com
http://www.swarovskicrystals.com.co
http://www.coachoutlet-clearance.us.com
http://www.nfl-jerseyswholesale.us.com
http://www.louisvuittonoutletstoreofficial.us.com
http://www.pandoracharmsjewelry.me.uk
http://oakley.sunglassess.us.com
http://www.ralphlaurenpolo.us.com
http://www.toryburchoutletofficial.us.com
http://www.2017wholesalenfljerseys.com
http://www.michaelkorsoutlet-onlineclearance.us.com
http://www.authenticlouisvuittonoutlet.us.com
http://www.nikerosherun.me.uk
http://www.michaelkorshandbagsclearanceoutlet.us.com
http://www.oakley-sunglasses.nom.co
http://www.adidasnmdshoes.us.org
http://www.ugg-outletstore.us.org
http://www.coachoutletonlinestore.eu.com
http://www.pandoracharmssaleclearance.org
http://www.michaelkorsoutlet-sale.us.com
http://www.yeezyboostoutlet.us.com
http://www.airmax90.us.com
http://www.clevelandcavaliers.us.com
http://www.truereligionoutlet-store.us.com
http://www.michaelkorshandbags-onsale.us.com
http://www.kobebryantshoes.in.net
http://www.borsegucci-outlet.it
http://www.clearancefitflopssale.com
http://www.christian-louboutinoutlets.us.com
http://www.outletmichaelkors.co.uk
http://www.louisvuittonoutletlouisvuittonoutletstore.us.com
http://www.louisvuitton-outletonlines.us.com
http://www.foampositeshoe.net
http://www.nikeairmaxtrainers.co.uk
http://www.louisvuittonoutlet-official.us.com
http://www.canadagooseoutletstore.name
http://www.fitflopssale.us
http://www.christianlouboutin-outlet.us.org
http://www.michael-korsoutletuk.co.uk
http://www.cheap-jordanshoes.us.com
http://www.guccioutletstores.us.com
http://www.prada-handbags.co.uk
http://www.shoelysale.com
http://www.hollister-clothingstore.in.net
http://www.truereligion-jeans.org.uk
http://www.nikerosheone.us
http://www.pradasunglasses.us.com
http://www.cartier-watches.us
http://www.pandorajewellery.cc
http://www.coachoutletcoachoutletonline.us.com
http://www.nikefree5.us
http://www.nikeroshe-run.me.uk
http://www.pradaoutlet.us
http://www.hermes-outlet.us.com
http://www.michaelkors-outletonlineclearance.us.com
http://www.eccoshoesoutlet.us.com
http://www.cheapmichaelkors-handbags.us.com
http://www.reebokoutletstores.us.com
http://www.rolex-outlet.us.com
http://www.adidas-trainers.org.uk
http://www.louisvuittonhandbagsoutlet.us.com
http://www.poloralphlaurensale.us.com
http://www.louisvuittonoutlet-online.us.org
http://www.uggoutlet-clearance.in.net
http://www.ralphlaurenukofficial.me.uk
http://www.burberrysaleoutlet.us.com
http://www.cheap-raybansunglasses.com.co
http://www.louisvuitton-outletclearance.us.com
http://www.futbol-baratas.com
http://www.michaelkorshandbags-outlets.us.com
http://www.handbagslongchamp.us.com
http://www.ysloutlet.us.com
http://www.giuseppe-zanotti-outlet.org
http://www.michaelkors.eu.com
http://www.louisvuittonoutletauthentic.us.com
http://www.michaelkorsfactory-outlets.us.com
http://www.skysneakers.com
http://www.cheapjerseyswholesale.org
http://www.mulberrybags.me.uk
http://www.coachfactory-outletonline.com.co
http://www.polo-outletstore.us.com
http://www.ray-bansunglassesofficial.us.com
http://www.christianlouboutin-outlet.me.uk
http://www.mulberry-handbags.me.uk
http://www.cheapfootballshirts.me.uk
http://www.raybansunglasses2.us.com
http://www.coachoutletsales.us.com
http://www.mbt5.com
http://www.linksoflondons.co.uk
http://www.louisvuitton-outletonline.us.org
http://www.nike-outletonline.com
http://www.salvatore-ferragamo.in.net
http://www.chromeheartsoutletstore.us.com
http://www.instylerionicstyler.com
http://www.michaelkorsbags.org.uk
http://www.airmaxuk.org.uk
http://www.jordanshoes.us.com
http://www.mulberrysale.co.uk
http://www.shoesjordan.net
http://www.louisvuittonhandbagsoutlet.org.uk
http://www.replica-watchesforsale.us.com
http://www.fitflop.in.net
http://www.coachfactoryoutletsale.com.co
http://www.louis-vuittonhandbags.org.uk
http://www.marc-jacobs.us.org
http://www.edhardy.us.com
http://www.truereligionjeans.org.uk
http://www.longchamphand-bags.us.com
http://www.nikeblazerpaschers.fr
http://www.outletchristianlouboutin.us.com
http://www.cazal.us.com
http://www.fitflopsshoes.in.net
http://www.mulberry-handbagsoutlet.org.uk
http://www.ralphlaurenpolo-shirts.us.com
http://www.michaelkorshandbagsoutletfactory.us.com
http://www.todsoutlet.us.org
http://www.canadagooseoutletonline.com.co
http://www.michaelkorsofficial.us.com
http://www.raybans-sunglasses.us.com
http://www.christianlouboutinoutletstore.us.com
http://www.longchampoutlet.us.com
http://www.hermesoutletstore.us.com
http://www.toryburchoutlet-online.us.com
http://www.hollisterclothings.net
http://www.sunglassescheap.org
http://www.rolexwatchesforsale.in.net
http://www.jeanstruereligion.in.net
http://www.coachoutletcanada.com.co
http://www.reeboktrainers.org.uk
http://www.toryburch-outletstore.in.net
http://www.louisvuitton-outletofficial.us.com
http://www.michaelkorsoutlet-uk.me.uk
http://www.jordan-shoes.us.com
http://www.airmax90.org.uk
http://www.coachfactoryoutlet-store.com.co
http://www.raybansunglasses1.us.com
http://www.kevindurantshoes.net
http://www.coach-factoryoutlets.us.com
http://www.coachfactoryoutletstore.com.co
http://www.mlb-jerseyswholesale.us.com
http://www.raybansunglassesonsale.us.com
http://www.poloralphlaurenofficial.us.com
http://www.ferragamo.eu.com
http://www.nikeshoes.org.uk
http://www.cheapjordan-shoes.us.com
http://www.nikeshoes-outlet.us.com
http://www.truereligion-jeansoutlet.us.com
http://www.ray-bansunglasses.com.co
http://www.long-champoutlet.us.com
http://www.polotshirts.org
http://www.oakleysunglassescheapoutlet.us.com
http://www.coachoutlet-onlines.us.com
http://www.pandorajewelrys.us.org
http://www.lebronjames.us.com
http://www.toryburchoutlets.us.org
http://www.polo-outlet.in.net
http://www.raybans-sunglasses.com.co
http://www.michaelkorsoutletonline-stores.us.com
http://www.michaelkors-handbags.co.uk
http://www.louisvuittonoutletlouisvuitton.us.com
http://www.ralphlaurenpoloofficial.us.com
http://www.pradashoesofficial.us
http://www.addidasshoes.net
http://www.fredperrypoloshirts.com
http://www.pandorajewelryoutlet.us.com
http://www.oakleysunglasseswholesaleauthentic.us.com
http://www.wholesale-nbajerseys.com
http://www.ferragamo-shoes.us.com
http://www.fitflopsshoes.co.uk
http://www.cartierwatchesforwomen.us.com
http://www.coachoutletclearancesale.us.com
http://www.oakley-sunglasseswholesale.us.com
http://www.coachoutletclearance.us.com
http://www.christianlouboutinoutletsale.us.com
http://www.rayban--sunglasses.me.uk
http://www.cheapsoccerjersey.net
http://www.coachoutletonline.us.org
http://www.raybansunglassesuk.com.co
http://www.lebronjamesshoes.in.net
http://www.louis-vuittonlv.us.com
http://www.cheapsnapbacks.net
http://www.katespade.org.uk
http://www.thomassabocharms.org.uk
http://www.oakleysunglasseswholesalechina.us.com
http://www.sunglassesrayban.org.uk
http://www.oakleysunglasses-wholesale.com.co
http://www.valentinooutlet.us.com
http://www.oakleysunglassesformen.com.co
http://www.oakleysunglassesdiscount.com.co
http://www.chromeheartsoutlet.com.co
http://www.ferragamooutletstore.net
http://www.hollisterclothingstore.in.net
http://www.coachfactoryoutletsales.us.com
http://www.ralph-laurenpolo.me.uk
http://www.longchampuk.me.uk
http://www.truereligionjeansoutlet.co.uk
http://www.toryburchoutletstores.us.org
http://www.birkenstocksandals.me.uk
http://www.coachoutletstoreonlineclearance.us.com
http://www.coachoutletonline-clearance.us.com
http://www.sunglassesoakley.co.uk
http://www.michaelkorsoutleta.us.com
http://www.rolex-watches.it
http://www.ferragamoshoes.com.co
http://www.katespadeoutletonlinestore.us.com
http://www.louisvuittonoutletonlineofficial.us.com
http://www.pandoracharmsuk.com.co
http://www.hollister-clothingstore.org
http://www.coachoutletonlinecoachoutlet.us.com
http://www.coachfactoryoutlet.de.com
http://www.coachoutletstore.com.co
http://www.mulberryhandbagssale.co.uk
http://www.michaelkors.de.com
http://www.niketrainers.me.uk
http://www.swarovski-crystal.org.uk
http://www.fitflopssaleclearance.in.net
http://www.converseshoes.us.com
http://www.nfljerseyswhole-sale.us.com
http://www.rolexwatchesoutlet.us.com
http://www.louis-vuittonhandbags.me.uk
http://www.michaelkorsoutletfriday.us.com
http://www.longchamp-handbags.org.uk
http://www.christianlouboutinshoessale.us.com
http://www.pandorajewelrycharms.in.net
http://www.airjordan4.org
http://www.louis-vuittonoutletonlines.us.com
http://www.hollisterclothing-store.us.com
http://www.poloralphlaurenoutlet-online.us.com
http://www.vans-shoes.cc
http://www.soccerjerseys.us.com
http://www.ralphlauren-polo.com.co
http://www.michaelkorsoutletoutlet.us.com
http://www.rolexwatchesrolexoutlet.us.com
http://www.air-huarache.org.uk
http://www.soccer-shoes.us
http://www.nike-airmax2015.us
http://www.birkenstock-outlet.us.com
http://www.cheapraybansunglasses-wholesale.us.com
http://www.omegawatches.me.uk
http://www.pumaoutletonline.com
http://www.mulberrybagsmulberryhandbags.co.uk
http://www.coachoutletonline.com.co
http://www.yeezyboost350sale.us.com
http://www.cheapoakley-sunglasses.com.co
http://www.oakleysunglassescheapwholesale.us.com
http://www.fitflopssale.in.net
http://www.truereligionjeansoutlets.us.com
http://www.michaelkors-outletclearance.us.org
http://www.nikeairmaxshoess.co.uk
http://www.mcmoutletstores.us.com
http://www.coach-onlineoutlet.us.com
http://www.ralphlaurenpoloshirts.org.uk
http://www.fitflopssale.me.uk
http://www.nikeairmax90.me.uk
http://www.cheap-snapbacks.us.com
http://www.michaelkorswallets.us.org
http://www.montblancpenss.us.com
http://www.swarovskicrystaljewelry.us.com
http://www.louisvuittonoutletstoreslv.us.com
http://www.newbalanceshoes.in.net
20170706lck