"Buy, Borrow, Die" Wealth Strategy Is Available in the Philippines
The “Buy, Borrow, Die” strategy allows individuals to preserve wealth by holding appreciating assets, borrowing against them instead of selling, and transferring them to heirs with a stepped-up tax basis at death. Under Philippine law, appreciation is generally not taxed until realization, loan proceeds are not taxable income, and inherited assets receive a fair market value basis as of the decedent’s death.

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