Family trust distribution

yu2637

请问高人，family trust distribution能否都distribute给non-residence, 除了10% withholding tax 有无甚么其余限度， 谢谢

moonlight

the 10% withholding applies to interest & royalty incomes, for business and rental income, it is to be taxed at non-resident rate at trustee level. Generally, distribution to non-resident is to be avoided.

zhl1981221

Thanks.