哈里王子的寶寶出生後 美國可以向英國王室徵稅了

英國哈里王子和美國女星梅根的第一個孩子即將出生，這個王室寶貝帶來的不只有喜悅，也有煩惱——關於錢的煩惱。

根據美國法律，梅根的孩子將自動成爲美國公民，這意味着蘇塞克斯公爵夫人和她的王室寶貝都要向美國交稅，而且一直嚴格保密的英國王室財務情況也可能因此不得不向美國稅務部門公開。

As first-time parents-to-be, the Duke and Duchess of Sussex have plenty to worry about already -- but thanks to the US tax system, there could be one more thing keeping Harry and Meghan and their new baby awake at night.

即將初爲人父人母的哈里王子和梅根王妃本來就有一大堆要擔憂的事情，但是如今又有一件事讓他們和腹中寶寶夜不能寐了，這要感謝美國的稅收制度。

Since the royal couple announced their pregnancy last October, all eyes have been on Meghan and her emerging bump -- and it seems even the palace accountants are taking interest.

自從這對王室夫婦在去年十月宣佈懷孕後，所有的目光都聚焦在梅根和她隆起的腹部上，如今似乎連王室會計也投來了關注的眼神。

That's because as US citizens, both Meghan and her baby -- who will be seventh in line to the British throne -- will be liable to pay US taxes, which could potentially open up the notoriously private royal accounts to the Internal Revenue Service (IRS).

這是因爲作爲美國公民，梅根和腹中的寶寶——英國王位第七順位繼承人——將必須向美國繳納稅款，這可能會迫使以私密著稱的英國王室賬戶向美國國內稅收署敞開大門。

liable['laɪəbl]: adj. 有責任的，有義務的

"The United States has -- unique among nations -- a citizenship-based taxation (system), so as long as Meghan is a citizen of the United States she is taxed," explained David Treitel, the founder of American Tax Returns Ltd., which provides taxation advice to US expats.

爲旅居海外的美國公民提供報稅建議的美國納稅申報有限公司創辦者戴維·特雷特爾解釋說：“美國的納稅制度很特別，是基於美國公民身份的稅收制度，所以只要梅根仍是美國公民，她就要繳稅。”

The law means US tax inspectors could scrutinize Harry and Meghan's royal wealth, and the income of their newborn child.

這一法律意味着美國稅務稽查員將有權審查哈里王子和梅根王妃的王室財產，以及他們寶寶的收入。

"The baby is being born to a United States citizen and that baby, little boy or girl, who comes along in the next few weeks, will automatically be a citizen of the United States simply because her mother is," Treitel told cnn. "There is no other precedent of anybody else in the Royal Family who's been American. So nobody else has ever faced this circumstance before."

特雷特爾告訴美國有線新聞網（cnn）說：“由於梅根是美國公民，她將於幾周後生下的寶寶（無論是男孩還是女孩）一出生將自動成爲美國公民。過去英國王室從來沒有美國籍成員誕生的先例，因此從來沒有人遇到過這種情況。”

As a US citizen, regardless of where she lives, Meghan will be obliged to file a US tax return and to report any foreign accounts, assets over $200,000 and gifts valued more than $15,797 "regardless of whether it is actually in your possession," according to the IRS.

根據美國國家稅務局規定，身爲美國公民的梅根不管住在哪裏都必須向美國報稅，也要如實報告海外銀行帳戶、超過20萬美元（134萬元人民幣）的資產，以及價值超過15797美元的禮物，“無論是否擁有這些禮物”。

Meghan may have to declare items like the wedding ring gifted by the Queen from a nugget of Welsh gold from the Royal Collection, the priceless diamond in her engagement ring taken from Princess Diana's world famous jewelry collection, wedding presents from international royalty and A-list friends. Then there's the biggest gift of all -- the multi-million-dollar newly renovated home, Frogmore Cottage, in Windsor where the couple got married.

梅根需要申報的可能還有女王送給她的結婚戒指（來自王室收藏，用威爾士天然黃金打造），天價的訂婚戒指鑽石（來自戴安娜王妃世界聞名的珠寶收藏），還有各國王室成員和一線明星朋友送給她的結婚禮物。當然還有最大的禮物——價值數百萬美元的婚房——新翻修的溫莎莊園弗羅格莫爾別墅。

nugget['nʌɡɪt]: n. 天然金塊，礦塊

"The Queen has got to sit there and her advisers have to sit there thinking: well if I lend Meghan a tiara, if I have the baby use a beautiful silver rattle that was used by Queen Victoria, how much is that worth? What's the value of it? How much is to be reported to the States? It's a tough question, it's not easy," Treitel said.

特雷特爾說：“女王和她的顧問們都要坐下來好好想想：如果我借給梅根一頂頭冠，如果我讓梅根的寶寶玩維多利亞女王用過的美麗的銀撥浪鼓，這些東西價值多少錢？要向美國國稅局申報多少金額？這是一個棘手的問題，沒那麼容易。”

Not only will Meghan have to declare gifts but if she considers selling any of them, she would be taxed on any rise in their value -- and with her name attached to them, the jump in value is likely to be great.

梅根不僅需要申報禮物，而且如果她考慮賣掉其中的任何一件，她都須爲增值的部分交稅，考慮到梅根名字的分量，增值部分應該相當可觀。

While all of this could create a big tax headache for the royal couple, it won't have come as a surprise. Treitel believes Harry and Meghan will have been considering potential tax troubles, "long before they were married, when they were dating, just in case a baby came along because they knew if they had a child that the baby would be American."

儘管所有這些都會讓哈里梅根因爲繳稅而頭疼，但他們並不會感到意外。特雷特爾認爲他們應該已經考慮到了潛在的稅收麻煩，“早在他們結婚前，在他們約會時，他們應該就想到了，萬一生了小孩，這個小孩將會是美國人”。

The only way for Meghan to avoid paying US taxes would be to renounce her US citizenship once she becomes a British citizen. However, even if she does so, the couple's baby will still be liable for US taxes until the age of 18.

唯一讓梅根避免向美國交稅的方法就是在取得英國國籍後放棄美國國籍。不過，就算她放棄了美國國籍，她和哈里的孩子仍須向美國納稅，一直要到18歲。

renounce[rɪ'naʊns]: vt. 宣佈放棄

According to the US Department of State, in the case of the royal baby, he or she will acquire US citizenship because s/he was born in wedlock abroad to an American citizen who has lived in the US for a period of five years, at least two of which were after the age of 14.

根據美國國務院的說法，王室寶寶這種情況會直接獲得美國公民資格，因爲寶寶是在美國連續生活5年的美國公民婚內在國外生的孩子，而且連續生活的5年當中至少有2年須在14歲以後。

That means that throughout the child's life, he or she will also have their assets and income exposed to US taxes -- including any "unearned income" over $2,100 -- until they are 18 years old, and have the opportunity to renounce their citizenship, if they choose to do so.

這意味着這個孩子要一直向美國國稅局申報資產和收入，包括任何2100美元以上的饋贈。一直到18歲後，纔有機會選擇放棄美國國籍。

Treitel believes that as soon as the royal baby is born, he or she will inherit investments which will generate income that will be reportable and taxable in the US.

特雷特爾認爲，這個王室寶貝一出生，就會繼承價值可觀且不斷增值的資產，這些財產都必須向美國申報和納稅。

"One would expect because the Queen comes from a wealthy family, Diana came from a wealthy family, we would expect that they've put aside some investments for future generations, presumably to future unnamed children and grandchildren and so on," Treitel explained.

特雷特爾解釋道：“因爲女王和戴安娜王妃都來自富有家庭，可以預期到她們會給子孫後代留下不少資產，當然也包括未來出生的尚未命名的孫子孫女。”

To add to this, the baby will likely receive a trust fund that enables the Royal Family to pass money down the royal line. According to Treitel, this would fit the description of a foreign trust, wherein Americans receive money from a trust fund set up abroad, and therefore can be taxed in the US.

除此以外，這個寶寶還將獲贈王室家族藉以傳承財產的信託基金。特雷特爾說，根據美國國稅局關於海外信託基金的規定，從海外建立的信託基金獲得收入的美國人必須向美國繳納稅收。

The minefield of the US tax system means Harry and Meghan's baby will likely create a lot of paperwork for the Royal Family's accountants.

美國稅收制度“步步驚雷”，哈里和梅根的寶貝恐怕要讓王室會計有的忙了。