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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Estate and Gift Tax Act
Chapter 1【General】 Article 1
Content:
All property of a decedent who was an ROC citizen and resided in the ROC continuously shall be subject to estate tax under this Act, irrespective of whether the estate is located within or outside the ROC.
Property left by a decedent who was an ROC citizen but resided outside the ROC continuously or who was a non-ROC citizen shall be subject to estate tax only to the extent that such estate is located within the ROC.
Visitor:2  Update:2018-04-23

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