以下是 Charles Schwab 网站上关於外国人遗产税问题的说明。但之前有在另一篇新闻看 过，这个规定券商很少认真执行。 简单来说，要有 IRS 出具的完税证明，券商才能把帐户里的资产转给继承人或配偶。完 税证明要由配偶或遗嘱执行人向 IRS 申请。 http://international.schwab.com/public/file/P-6133620/US_Tax_Est_Disclosure_to _NonUS.pdf If title to your account does not pass automatically, an estate proceeding wil l be required before we can distribute the assets in your account. The executo r or personal representative of your estate in your country of residence will contact an attorney in the U.S. for assistance in filing for appointment with the probate court in the state in which your account is held to conduct an anc illary administration of your U.S. assets. Your U.S. personal representa- tive will then be entitled to collect the proceeds of your account for disposition in accordance with your will (or the applicable laws of intestate succession if you die without a will) after the tax clearance described below has been ob tained. Upon the death of the beneficial owner, the U.S. brokerage firm is forbidden u nder U.S. tax law from transferring the assets from the decedent’s account un til the IRS has concluded its estate tax audit. Charles Schwab generally may o nly transfer or release the assets in an account after the executor, surviving joint tenant, trust beneficiary or other person legally entitled to receive t he decedent’s assets provides to Charles Schwab an original “Transfer Certif icate” (IRS Form 5173) received from the Internal Revenue Service. --

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