{"id":652352,"date":"2025-01-15T00:01:00","date_gmt":"2025-01-14T23:01:00","guid":{"rendered":"https:\/\/dailynewshungary.com\/cn\/%e4%bb%8e%e5%be%b7%e5%9b%bd%e7%94%b3%e6%8a%a5%e7%be%8e%e5%9b%bd%e7%a8%8e%e6%97%b6%e6%82%a8%e9%9c%80%e8%a6%81%e4%ba%86%e8%a7%a3%e7%9a%84%e4%ba%8b%e6%83%85\/"},"modified":"2025-01-15T00:01:00","modified_gmt":"2025-01-14T23:01:00","slug":"%e4%bb%8e%e5%be%b7%e5%9b%bd%e7%94%b3%e6%8a%a5%e7%be%8e%e5%9b%bd%e7%a8%8e%e6%97%b6%e6%82%a8%e9%9c%80%e8%a6%81%e4%ba%86%e8%a7%a3%e7%9a%84%e4%ba%8b%e6%83%85","status":"publish","type":"post","link":"https:\/\/dailynewshungary.com\/cn\/%e4%bb%8e%e5%be%b7%e5%9b%bd%e7%94%b3%e6%8a%a5%e7%be%8e%e5%9b%bd%e7%a8%8e%e6%97%b6%e6%82%a8%e9%9c%80%e8%a6%81%e4%ba%86%e8%a7%a3%e7%9a%84%e4%ba%8b%e6%83%85\/","title":{"rendered":"\u4ece\u5fb7\u56fd\u7533\u62a5\u7f8e\u56fd\u7a0e\u65f6\u60a8\u9700\u8981\u4e86\u89e3\u7684\u4e8b\u60c5"},"content":{"rendered":"<p class=\"has-text-align-center has-cyan-bluish-gray-color has-text-color has-link-color wp-elements-f87d6f2b38c0b59c264cf0844587fa21\"><strong><em>\u8d5e\u52a9\u5185\u5bb9<\/em><\/strong><\/p>\n<p><strong>\u5728\u5fb7\u56fd\u751f\u6d3b\u671f\u95f4\u63d0\u4ea4\u7f8e\u56fd\u7a0e\u6b3e\u6d89\u53ca\u5230\u6d4f\u89c8\u590d\u6742\u7684\u56fd\u9645\u7a0e\u6536\u6cd5\u89c4\u7f51\u7edc,\u7f8e\u56fd\u57fa\u4e8e\u516c\u6c11\u8eab\u4efd\u7684\u7a0e\u6536\u5236\u5ea6\u610f\u5473\u7740\u7f8e\u56fd\u516c\u6c11\u548c\u7eff\u5361\u6301\u6709\u8005\u5fc5\u987b\u63d0\u4ea4\u5e76\u62a5\u544a\u4ed6\u4eec\u7684\u5168\u7403\u6536\u5165,\u5373\u4f7f\u5728\u56fd\u5916\u5c45\u4f4f\u65f6,\u6211\u4eec\u5c06\u5728\u672c\u6307\u5357\u4e2d\u4ecb\u7ecd\u5173\u952e\u65b9\u9762 <a href=\"https:\/\/www.expattaxonline.com\/american-expat-taxes-in-germany\/\" target=\"_blank\" rel=\"noopener\">\u4ece\u5fb7\u56fd\u7533\u62a5\u7f8e\u56fd\u7a0e\u6b3e<\/a>(\u5305\u62ec\u91cd\u8981\u7684\u671f\u9650)\u3001\u53ef\u83b7\u5f97\u7684\u7a0e\u6536\u4f18\u60e0\u4ee5\u53ca\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u7684\u63d0\u793a\u3002<\/strong><\/p>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<h3 class=\"wp-block-heading\"><strong>\u4e86\u89e3\u7f8e\u56fd\u7a0e\u6536\u4e49\u52a1<\/strong><\/h3>\n<p>\u4e3a\u7f8e\u56fd\u516c\u6c11\u6216\u7eff\u5361\u6301\u6709\u8005\u5c45\u4f4f\u5728\u5fb7\u56fd, \u60a8\u6709\u4e49\u52a1\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\u62a5\u544a\u60a8\u7684\u5168\u7403\u6536\u5165, \u60a8\u9700\u8981\u8bb0\u4f4f\u4ee5\u4e0b\u51e0\u70b9:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>\u5f52\u6863\u9608\u503c:<\/strong> \u5907\u6848\u95e8\u69db\u53d6\u51b3\u4e8e\u60a8\u7684\u5907\u6848\u72b6\u6001,\u4f8b\u5982:\n<ul class=\"wp-block-list\">\n<li><strong>\u5355\u8eab:<\/strong> 12950 \u7f8e\u5143<\/li>\n<li><strong>\u5df2\u5a5a\u8054\u5408\u5907\u6848:<\/strong> 2\u4e075\u53439\u767e\u7f8e\u5143<\/li>\n<li><strong>\u6237\u4e3b:<\/strong> 1\u4e079\u53434\u767e\u7f8e\u5143<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u56fd\u5916\u8d26\u6237\u548c\u8d44\u4ea7:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>FBAR(FinCEN \u8868\u683c 114):<\/strong> \u5982\u679c\u60a8\u4e00\u5e74\u4e2d\u4efb\u4f55\u65f6\u5019\u7684\u5916\u56fd\u94f6\u884c\u8d26\u6237\u603b\u4ef7\u503c\u8d85\u8fc7 10,000 \u7f8e\u5143,\u60a8\u5fc5\u987b\u63d0\u4ea4 FBAR\u3002<\/li>\n<li><strong>FATCA(\u8868\u683c 8938):<\/strong> \u5982\u679c\u60a8\u6307\u5b9a\u7684\u5916\u56fd\u8d44\u4ea7\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6700\u540e\u4e00\u5929\u8d85\u8fc7 200,000 \u7f8e\u5143(\u5df2\u5a5a\u592b\u5987\u8054\u5408\u7533\u8bf7\u7684\u4e3a 300,000 \u7f8e\u5143),\u5219\u9700\u8981\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5168\u7403\u6536\u5165:<\/strong> \u60a8\u5fc5\u987b\u62a5\u544a\u5728\u5fb7\u56fd\u6216\u5176\u4ed6\u5730\u65b9\u8d5a\u53d6\u7684\u6240\u6709\u6536\u5165,\u5305\u62ec\u5de5\u8d44\u3001\u6295\u8d44\u548c\u79df\u91d1\u6536\u5165\u3002<\/li>\n<\/ul>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<h3 class=\"wp-block-heading\"><strong>\u7f8e\u56fd\u548c\u5fb7\u56fd\u4e4b\u95f4\u7684\u7a0e\u6536\u534f\u5b9a<\/strong><\/h3>\n<p>188bet\u53e3\u7891\u7f8e\u5fb7\u6709\u7a0e\u6536\u534f\u5b9a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e \u660e\u786e\u6536\u5165\u5e94\u5982\u4f55\u5f81\u7a0e\u91cd\u70b9\u5305\u62ec:<\/p>\n<ol class=\"wp-block-list\">\n<li><strong>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e:<\/strong> (\u4f8b\u5982,\u5c31\u4e1a\u3001\u9000\u4f11\u548c\u4f01\u4e1a\u6536\u5165)\u5f81\u7a0e\u7684\u4e3b\u8981\u6743\u5229,\u6761\u7ea6\u786e\u5b9a\u4e86\u54ea\u4e2a\u56fd\u5bb6\u62e5\u6709\u5f81\u7a0e\u7684\u4e3b\u8981\u6743\u5229\u3002<\/li>\n<li><strong>\u7a0e\u6536\u62b5\u514d:<\/strong> \u60a8\u53ef\u4ee5\u4e3a\u5728\u5fb7\u56fd\u7f34\u7eb3\u7684\u7a0e\u6b3e\u7533\u8bf7\u5916\u56fd\u7a0e\u6536\u62b5\u514d,\u4ee5\u51cf\u5c11\u60a8\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4e49\u52a1\u3002<\/li>\n<li><strong>\u793e\u4f1a\u4fdd\u969c\u7a0e:<\/strong> \u300a\u7f8e\u5fb7\u603b\u8ba1\u5316\u534f\u8bae\u300b\u7981\u6b62\u60a8\u5728\u4e24\u56fd\u4e3a\u76f8\u540c\u6536\u5165\u7f34\u7eb3\u793e\u4f1a\u4fdd\u969c\u7a0e\u3002<\/li>\n<\/ol>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<h3 class=\"wp-block-heading\"><strong>\u4ece\u5fb7\u56fd\u7533\u62a5\u7f8e\u56fd\u7a0e\u7684\u6b65\u9aa4<\/strong><\/h3>\n<h4 class=\"wp-block-heading\"><strong>1\u3002\u786e\u5b9a\u60a8\u7684\u5907\u6848\u72b6\u6001<\/strong><\/h4>\n<p>\u51b5(\u4f8b\u5982,\u5355\u8eab,\u5df2\u5a5a,\u6237\u4e3b)\u51b3\u5b9a\u60a8\u7684\u7a0e\u7ea7,\u6807\u51c6\u6263\u9664\u989d,\u4ee5\u53ca\u83b7\u5f97\u67d0\u4e9b\u5b66\u5206\u7684\u8d44\u683c,\u786e\u4fdd\u60a8\u6b63\u5728\u6839\u636e\u60a8\u7684\u60c5\u51b5\u9009\u62e9\u6b63\u786e\u7684\u72b6\u6001\u3002<\/p>\n<h4 class=\"wp-block-heading\"><strong>2\u3001\u6536\u96c6\u5fc5\u8981\u7684\u6587\u4ef6<\/strong><\/h4>\n<ul class=\"wp-block-list\">\n<li><strong>\u7f8e\u56fd\u8868\u683c:<\/strong> W-2,1099s,\u6216\u540c\u7b49\u6587\u4ef6\u3002<\/li>\n<li><strong>\u5fb7\u56fd\u7a0e\u52a1\u6587\u4ef6:<\/strong> \u6536\u5165\u8bc1\u660e\u3001\u5728\u5fb7\u56fd\u63d0\u4ea4\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u4ee5\u53ca\u5df2\u7f34\u7a0e\u6b3e\u7684\u6536\u636e\u3002<\/li>\n<li><strong>\u94f6\u884c\u8d26\u6237\u4fe1\u606f:<\/strong> FBAR \u548c FATCA \u5408\u89c4\u6027\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/li>\n<\/ul>\n<h4 class=\"wp-block-heading\"><strong>3\u3002\u5229\u7528\u5916\u7c4d\u4eba\u58eb\u7684\u7a0e\u6536\u4f18\u60e0<\/strong><\/h4>\n<p>\u6709\u51e0\u4e2a\u6761\u6b3e\u53ef\u4ee5\u5e2e\u52a9\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u60a8\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4e49\u52a1:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>\u5916\u56fd\u8d5a\u53d6\u6536\u5165\u6392\u9664 (FEIE):<\/strong> \u6263 $126,500 \u7684\u5916\u56fd\u8d5a\u53d6\u6536\u5165(2025 \u5e74\u95e8\u69db), \u60a8\u5fc5\u987b\u6ee1\u8db3\u5176\u4e2d\u4e4b\u4e00:\n<ul class=\"wp-block-list\">\n<li>\u7684 <strong>\u8eab\u4f53\u5b58\u5728\u6d4b\u8bd5<\/strong> (\u5728\u5916\u56fd330\u5929)\u3002<\/li>\n<li>\u7684 <strong>\u5584\u610f\u4f4f\u5b85\u6d4b\u8bd5<\/strong> (\u5728\u5fb7\u56fd\u5efa\u7acb\u6c38\u4e45\u5bb6\u56ed)\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u5916\u56fd\u7a0e\u6536\u62b5\u514d(FTC):<\/strong> \u6b64\u79ef\u5206\u53ef\u51cf\u5c11\u60a8\u5411\u5fb7\u56fd\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u7684\u7f8e\u5143\u5bf9\u7f8e\u5143\u7a0e\u3002<\/li>\n<li><strong>\u5916\u56fd\u4f4f\u623f\u6392\u9664\/\u6263\u9664:<\/strong> \u60a8\u53ef\u4ee5\u6263\u9664\u8d85\u8fc7\u5fb7\u56fd\u56fd\u7a0e\u5c40\u57fa\u672c\u91d1\u989d\u7684\u5408\u683c\u4f4f\u623f\u8d39\u7528\u3002<\/li>\n<\/ul>\n<h4 class=\"wp-block-heading\"><strong>4\u3002\u63d0\u4ea4\u9002\u5f53\u7684\u7a0e\u8868<\/strong><\/h4>\n<p>\u4e00\u4e9b\u5173\u952e\u5f62\u5f0f\u5305\u62ec:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>1040 \u8868\u683c:<\/strong> \u6807\u51c6\u7f8e\u56fd\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/li>\n<li><strong>\u8868\u683c 2555:<\/strong> \u8981\u6c42 FEIE \u548c\u5916\u56fd\u4f4f\u623f\u6392\u9664\u3002<\/li>\n<li><strong>1116 \u8868\u683c:<\/strong> \u7528\u4e8e\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u3002<\/li>\n<li><strong>8938 \u8868\u683c:<\/strong> \u4e3a\u300a\u91d1\u878d\u65f6\u62a5\u300b\u7684\u62a5\u544a\u3002<\/li>\n<li><strong>FinCEN \u8868\u683c 114:<\/strong> \u62a5\u544a\u5916\u56fd\u94f6\u884c\u8d26\u6237\u3002<\/li>\n<\/ul>\n<h4 class=\"wp-block-heading\"><strong>5\u3001\u6ce8\u610f\u622a\u6b62\u65e5\u671f<\/strong><\/h4>\n<ul class=\"wp-block-list\">\n<li><strong>4\u670815\u65e5:<\/strong> \u6807\u51c6\u7eb3\u7a0e\u671f\u9650\u3002\u5982\u679c\u60a8\u6b20\u7a0e,\u5219\u5e94\u5728\u6b64\u65e5\u671f\u4e4b\u524d\u4ed8\u6b3e,\u4ee5\u907f\u514d\u7f5a\u6b3e\u548c\u5229\u606f\u3002<\/li>\n<li><strong>6\u670815\u65e5:<\/strong> \u5c45\u4f4f\u5728\u56fd\u5916\u7684\u5916\u7c4d\u4eba\u58eb\u81ea\u52a8\u5ef6\u957f\u4e24\u4e2a\u6708\u3002<\/li>\n<li><strong>10\u670815\u65e5:<\/strong> \u5ef6\u957f\u7533\u8bf7\u671f\u9650(\u9700\u8981\u63d0\u4ea4\u8868\u683c 4868)\u3002<\/li>\n<\/ul>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<h3 class=\"wp-block-heading\"><strong>\u7ba1\u7406\u5fb7\u56fd\u7a0e\u6536\u4e49\u52a1<\/strong><\/h3>\n<p>\u5728\u5fb7\u56fd\u751f\u6d3b\u7684\u540c\u65f6, \u60a8\u8fd8\u9700\u9075\u5b88\u5fb7\u56fd\u7a0e\u6cd5, \u91cd\u70b9\u5305\u62ec:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>\u5fb7\u56fd\u6240\u5f97\u7a0e\u7a0e\u7387:<\/strong> 14%\u523045%\u4e0d\u7b49,\u5e76\u9644\u52a0\u56e2\u7ed3\u9644\u52a0\u8d39(\u7eb3\u7a0e\u4e49\u52a1\u76845.5%)\u3002<\/li>\n<li><strong>\u5fb7\u56fd\u7684\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f:<\/strong> \u901a\u5e38\u5c06\u4e8e\u6b21\u5e74 7 \u6708 31 \u65e5\u5230\u671f,\u53ef\u6839\u636e\u8981\u6c42\u5ef6\u671f\u3002<\/li>\n<li><strong>\u7a0e\u7ea7\u5236\u5ea6:<\/strong> Germany\u7684\u7a0e\u7ea7\u51b3\u5b9a\u4f60\u7684\u9884\u6263\u7a0e\u7387\u548c\u7533\u62a5\u4e49\u52a1,\u8fd9\u4e9b\u7a0e\u7ea7\u53d6\u51b3\u4e8e\u4f60\u7684\u5a5a\u59fb\u72b6\u51b5\u548c\u5176\u4ed6\u56e0\u7d20\u3002<\/li>\n<\/ul>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<h3 class=\"wp-block-heading\"><strong>\u907f\u514d\u53cc\u91cd\u5f81\u7a0e<\/strong><\/h3>\n<p>\u4e3a\u4e86\u907f\u514d\u5bf9\u76f8\u540c\u6536\u5165\u4e24\u6b21\u7eb3\u7a0e,\u8bf7\u4f7f\u7528\u4ee5\u4e0b\u7b56\u7565:<\/p>\n<ol class=\"wp-block-list\">\n<li><strong>\u56fd\u5916\u7a0e\u6536\u62b5\u514d\u4e0e FEIE:<\/strong> \u4f30\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u6216FEIE\u662f\u5426\u63d0\u4f9b\u66f4\u5927\u7684\u597d\u5904,FTC\u5f80\u5f80\u5bf9\u5fb7\u56fd\u7b49\u9ad8\u7a0e\u6536\u56fd\u5bb6\u7684\u5916\u7c4d\u4eba\u58eb\u66f4\u6709\u5229\u3002<\/li>\n<li><strong>\u7a0e\u52a1\u6761\u7ea6\u89c4\u5b9a:<\/strong> \u7528\u300a\u7f8e\u5fb7\u7a0e\u6536\u534f\u5b9a\u300b\u6765\u660e\u786e\u4f60\u7684\u7eb3\u7a0e\u4e49\u52a1,\u907f\u514d\u51b2\u7a81\u3002<\/li>\n<li><strong>\u6b63\u786e\u7684\u6587\u6863:<\/strong> \u4fdd\u5b58\u5411\u5fb7\u56fd\u5f53\u5c40\u7f34\u7eb3\u7684\u7a0e\u6b3e\u7684\u8be6\u7ec6\u8bb0\u5f55,\u5e76\u786e\u4fdd\u5411\u56fd\u7a0e\u5c40\u6b63\u786e\u62a5\u544a\u3002<\/li>\n<\/ol>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<h3 class=\"wp-block-heading\"><strong>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54:\u4ece\u5fb7\u56fd\u7533\u62a5\u7f8e\u56fd\u7a0e<\/strong><\/h3>\n<p><strong>1\u3002\u5982\u679c\u6211\u4e0d\u6b20\u7f8e\u56fd\u7a0e,\u6211\u9700\u8981\u63d0\u4ea4\u6587\u4ef6\u5417?<\/strong> \u662f\u7684,\u5982\u679c\u60a8\u7684\u6536\u5165\u8d85\u8fc7 IRS \u95e8\u69db,\u5373\u4f7f\u60a8\u7684\u5fb7\u56fd\u7a0e\u6d88\u9664\u4e86\u60a8\u7684\u7f8e\u56fd\u8d23\u4efb,\u63d0\u4ea4\u4e5f\u662f\u5f3a\u5236\u6027\u7684\u3002<\/p>\n<p><strong>2\u3001\u6211\u5982\u4f55\u5904\u7406\u8d27\u5e01\u6c47\u7387?<\/strong> 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