LEEDS, ENGLAND - NOVEMBER 08: Britain's King Charles III reacts after unveiling a plaque during his visit to Leeds Central Library and Art Gallery during an official visit to Yorkshire on November 8, 2022 in Leeds, England.  (Photo by Oli Scarff - WPA Pool/Getty Images)
Cover LEEDS, ENGLAND - NOVEMBER 08: Britain's King Charles III reacts after unveiling a plaque during his visit to Leeds Central Library and Art Gallery during an official visit to Yorkshire on November 8, 2022 in Leeds, England. (Photo by Oli Scarff - WPA Pool/Getty Images)
LEEDS, ENGLAND - NOVEMBER 08: Britain's King Charles III reacts after unveiling a plaque during his visit to Leeds Central Library and Art Gallery during an official visit to Yorkshire on November 8, 2022 in Leeds, England.  (Photo by Oli Scarff - WPA Pool/Getty Images)

英王查爾斯三世(Charles III)名下房地產有哪些?哪幾處是承自母親伊莉莎白二世(Elizabeth II)的?他為什麼不用繳遺產稅?本文帶你深入了解!

自英女王伊莉莎白二世逝世以來,其遺產的去向一直是大家關注的焦點,其中,除了屬皇室所有的房地產,必須為下一任君主擁有,但不可變賣之外,英王查爾斯三世目前名下有哪些不動產是承自母親,又有哪些是繼任之前購買的?據《富比士》的統計,他的房地產至少有 7 座宮殿、10 座城堡、12 座住宅、56 座度假小屋和 14 座遺址,總價值高達 250 億美元。此外,身為 15 個英聯邦國家的國家元首,查爾斯還可以在他到訪每個國家時,有權入住全球至少 49 個住所,其中包含加拿大渥太華的里多廳、牙買加的國王之家、雪梨的海軍部等。

既然有些房地產是以遺產方式繼承,那麼,查爾斯需要繳多少遺產稅呢?答案是:不用。根據英國《衛報》指出,根據 1993 年,首相約翰·梅傑商定的一項條款中提到,任何「從主權移交給主權」的遺產都可以避免對價值超過 325,000 英鎊的資產徵收 40% 的稅額。皇室資產估計有 152 億英鎊(173 億美元),其中 25% 的利潤作為主權贈款給予皇室。這些資產不能由國王出售,它們實際上是上繳給政府以換取贈款,而政府認為:「對此類資產徵收遺產稅是不合適的」。除查爾斯之外的任何人,從女王繼承的私人資產都必須繳納遺產稅

1993 年條款還免除了前君主的配偶之於君主的繼承,最後一次使用該條款的是 2002 年王太后去世時,當時她將約 7000 萬英鎊(7970 萬美元)的財產留給了她唯一在世的女兒。

延伸閱讀:回顧英國女王珠寶藏品:父親送的18歲生日禮物、印在鈔票上鑲嵌1,333顆鑽石禮冠冕、Cartier結婚禮物

以下,本文為你一一細數英王查爾斯三世的房地產及其價值:

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LONDON, UNITED KINGDOM - JUNE 03: (EMBARGOED FOR PUBLICATION IN UK NEWSPAPERS UNTIL 24 HOURS AFTER CREATE DATE AND TIME) A general view of the rear and west terrace of Buckingham Palace and garden ahead of the Ceremonial Welcome for U.S. President Donald Trump on day 1 of his State Visit to the UK on June 3, 2019 in London, England. President Trump's three-day state visit will include lunch with the Queen, and a State Banquet at Buckingham Palace, as well as business meetings with the Prime Minister and the
Above 白金漢宮
LONDON, UNITED KINGDOM - JUNE 03: (EMBARGOED FOR PUBLICATION IN UK NEWSPAPERS UNTIL 24 HOURS AFTER CREATE DATE AND TIME) A general view of the rear and west terrace of Buckingham Palace and garden ahead of the Ceremonial Welcome for U.S. President Donald Trump on day 1 of his State Visit to the UK on June 3, 2019 in London, England. President Trump's three-day state visit will include lunch with the Queen, and a State Banquet at Buckingham Palace, as well as business meetings with the Prime Minister and the
  • 白金漢宮:估值 49 億美元,由英王喬治三世於 1761 年購買,自 1837 年起為皇室官邸,擁有 775 間客房。
  • 漢普頓宮:估值 12 億美元,這是都鐸王朝的主要住所。
  • 倫敦塔:估值 11 億美元,11 世紀後期建造。
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WINDSOR, UNITED KINGDOM - APRIL 17: (EMBARGOED FOR PUBLICATION IN UK NEWSPAPERS UNTIL 24 HOURS AFTER CREATE DATE AND TIME) Prince Philip, Duke of Edinburgh's coffin (draped in his Royal Standard Flag and bearing his Royal Navy cap, sword and a bouquet of lilies, white roses, freesia and sweet peas) is carried on a specially designed Land Rover Defender hearse to his funeral service at St. George's Chapel, Windsor Castle on April 17, 2021 in Windsor, England. Prince Philip of Greece and Denmark was born 10 J
Above 溫莎城堡
WINDSOR, UNITED KINGDOM - APRIL 17: (EMBARGOED FOR PUBLICATION IN UK NEWSPAPERS UNTIL 24 HOURS AFTER CREATE DATE AND TIME) Prince Philip, Duke of Edinburgh's coffin (draped in his Royal Standard Flag and bearing his Royal Navy cap, sword and a bouquet of lilies, white roses, freesia and sweet peas) is carried on a specially designed Land Rover Defender hearse to his funeral service at St. George's Chapel, Windsor Castle on April 17, 2021 in Windsor, England. Prince Philip of Greece and Denmark was born 10 J
  • 溫莎城堡:估值 7.43 億美元:於 1086 年竣工,也就是征服者威廉去世前一年。 1377 年,愛德華三世國王花費 50,000 英鎊(今天約 5700 萬美元)將其從軍事堡壘,這座城堡曾居住過 40 位君主。
  • 聖詹姆士宮:估值 7 億美元,聖詹姆士宮曾是 1558 年西班牙無敵艦隊戰敗期間伊莉莎白一世的住所,最近,英王查爾斯三世在 9 月 10 日的即位儀式也是在此地舉辦。
  • 蘭卡斯特城堡:估值 6.74 億美元,在其一千多年的歷史中,該城堡一直是羅馬堡壘、女巫審判地點和監獄,直到 2011 年,改建為旅遊景點。
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UNITED KINGDOM - JANUARY 22: View of Kensington Palace from Kensington Gardens, London, England, United Kingdom. (Photo by DeAgostini/Getty Images)
Above 肯辛頓宮
UNITED KINGDOM - JANUARY 22: View of Kensington Palace from Kensington Gardens, London, England, United Kingdom. (Photo by DeAgostini/Getty Images)
  • 肯辛頓宮:估值 6.3 億美元,肯辛頓在 17 世紀後期被稱為「派對宮殿」,同時也是威廉王子和哈利王子小時候居住的地方。
  • 國宴廳:估值 2.96 億美元,曾經是歐洲最大的宮殿,直到 1698 年在一場大火中被燒毀。
  • 卡里斯布鲁克城堡:估值 2.25 億美元,位於懷特島,在 1642 年,英國內戰期間,被廢黜的英王查爾斯一世被議會軍隊俘虜後,在被處決前的幾年裡被囚禁在這裡。
  • 埃爾特姆宮:估值 2.11 億美元,1933 年,富豪斯蒂芬和弗吉尼亞·考陶德從皇室手中獲得了 99 年的租約,並在二戰期間,在地下室安建造了防空洞,在厭倦了德國空軍的不斷空襲後,他們於 1944 年搬離。
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England, Isle of Wight, Newport, Carisbrooke Castle, Home of the Lords Building. (Photo by: Prisma by Dukas/Universal Images Group via Getty Images)
Above 卡里斯布魯克城堡
England, Isle of Wight, Newport, Carisbrooke Castle, Home of the Lords Building. (Photo by: Prisma by Dukas/Universal Images Group via Getty Images)
  • 茅草屋旅館:估值 1.31 億美元,建於 17 世紀,目前是二級保護建築,該處為是亞歷山德拉公主的家,她自 1963 年租下它,並在 1994 年支付了 67 萬英鎊(今天為 140 萬美元)的費用以延長租約。
  • 瑞思特梅爾莊園:估值 8600 萬美元,該處有 14 棟房屋。
  • 桑德令罕府:估值 7300 萬美元,自 1862 年,查爾斯繼承自英女王伊莉莎白二世,該房地產自 1862 年以來一直屬於皇室。
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NORFOLK, ENGLAND - JUNE 05: A view of The Church of St Mary Magdalene on Queen Elizabeth II's Sandringham Estate on June 5, 2015 in Norfolk, England. This is where Princess Charlotte Elizabeth Diana, the daughter of Prince William, Duke of Cambridge and Catherine, Duchess of Cambridge will be christened on July 5th 2015. (Photo by Radcliffe/Bauer-Griffin/GC Images)
Above 桑德令罕府
NORFOLK, ENGLAND - JUNE 05: A view of The Church of St Mary Magdalene on Queen Elizabeth II's Sandringham Estate on June 5, 2015 in Norfolk, England. This is where Princess Charlotte Elizabeth Diana, the daughter of Prince William, Duke of Cambridge and Catherine, Duchess of Cambridge will be christened on July 5th 2015. (Photo by Radcliffe/Bauer-Griffin/GC Images)
  • 克拉倫斯府:估值 7200 萬美元,查爾斯的老宅是倫敦最後僅存的貴族聯排別墅之一,於 1827 年竣工,耗資 22,232 英鎊(約 200 萬美元)。
  • 基佑宮:估值 7000 萬美元,此處擁有超過 50,000 種植物,包括珍稀和瀕危物種。
  • 多佛爾城堡:估值 6600 萬美元,多佛爾城堡起源於公元 43 年的羅馬堡壘。英國皇室自 1625 年就沒有使用這座城堡,該城堡一直被用於戰爭,,在第一次世界大戰期間,作為 16,000 名士兵的駐軍、醫院,在第二次世界大戰期間,作為政府的後備席位,以防冷戰期間發生核襲擊。
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Kew Palace is a British Royal Palace in Kew Gardens, London. Now open to visitors. (Photo by In Pictures Ltd./Corbis via Getty Images)
Above 基佑宮
Kew Palace is a British Royal Palace in Kew Gardens, London. Now open to visitors. (Photo by In Pictures Ltd./Corbis via Getty Images)
  • 卡萊爾城堡:估值 4500 萬美元,位於現代英格蘭和蘇格蘭邊界,直到 1603 年兩國合併,才不再作為戰爭堡壘。
  • 巴沙特莊園:估值 3900 萬美元,這座房子於 1879 年為康諾特公爵亞瑟王子建造,如今是威塞克斯伯爵和伯爵夫人的家。
  • Highgrove House:估值 3900 萬美元,此處為查爾斯在繼位之前長期的居所,建於 1798 年,查爾斯於 1980 年以 865,000 英鎊(約 370 萬美元)購買,相較於購買價格以增值逾 10 倍。
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Bagshot Park, Surrey, home of the Duke of Connaught, c1880. Built in 1879 for Prince Arthur, Duke of Connaught, the house is today the home of the Earl and Countess of Wessex. A print from A Series of Picturesque Views of Seats of the Noblemen and Gentlemen of Great Britain and Ireland, edited by Reverend FO Morris, Volume VI, William Mackenzie, London, c1880. Wood-engraved plates after paintings by Benjamin Fawcett and Alexander Francis Lydon. (Photo by The Print Collector/Print Collector/Getty Images)
Above 巴沙特莊園
Bagshot Park, Surrey, home of the Duke of Connaught, c1880. Built in 1879 for Prince Arthur, Duke of Connaught, the house is today the home of the Earl and Countess of Wessex. A print from A Series of Picturesque Views of Seats of the Noblemen and Gentlemen of Great Britain and Ireland, edited by Reverend FO Morris, Volume VI, William Mackenzie, London, c1880. Wood-engraved plates after paintings by Benjamin Fawcett and Alexander Francis Lydon. (Photo by The Print Collector/Print Collector/Getty Images)
  • 浮若閣摩爾宮:估值 3500 萬美元,英王喬治三世於 1792 年購買,以作為妻子夏洛特女王的鄉村度假地。
  • 切斯特城堡:估值 2200 萬美元,征服者威廉於 1070 年建造的眾多城堡之一,這座城堡一直被英國軍方使用到 1999 年。
  • 奧斯本莊園:估值 1900 萬美元,該豪宅於 1845 年由維多利亞女王和阿爾伯特親王以 28,000 英鎊(約 300 萬美元)購買。
  • 蘭卡斯特公國:估值 1200 萬美元,位於北約克沼澤國家公園附近的海濱度假勝地,擁有 15 棟度假別墅。 
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TETBURY, ENGLAND - JUNE 05:  A general view of the gardens at Highgrove House on June 5, 2013 in Tetbury, England.  (Photo by Chris Jackson - WPA Pool/Getty Images)
Above Highgrove House
TETBURY, ENGLAND - JUNE 05:  A general view of the gardens at Highgrove House on June 5, 2013 in Tetbury, England.  (Photo by Chris Jackson - WPA Pool/Getty Images)
  • Loskeyle Farm Cottages:估值 410 萬美元。
  • Dolphin House:估值 150 萬美元。
  • 伯克姆斯特德堡:估值 150 萬美元。

 

除上述房地產之外,另有 10 處位於威爾士、蘇格蘭、羅馬尼亞等地。


資料來源:《富比士》與捷克房地產代理公司 Luxent 的歷史物業銷售專家 Lenka Dušková Munter ,和房地產代理網站 GetAgent.co.uk 的聯合創始人暨執行長 Colby Short 對上述所有房地產進行的估值。

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Hayley Yu
Digital and Social Media Managing Editor, Tatler Hong Kong
Tatler Asia
Hayley Yu

"Hayley Yu is a Digital and Social Media Managing Editor at Tatler Asia who is keen to cover sustainability, travel and beauty topics. Please do not hesitate to drop her a message if you have something new or fascinating related to these topics."

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