Exclusions from the gross estate include the following:
(1)Property donated by legator, legatee(s), or heir(s) to government agencies at various levels or public educational, cultural, public welfare and charitable organizations;
(2)Property donated by legator, legatee(s), or heir(s) to public organizations or businesses fully owned by the government;
(3)Property donated by legator, legatee(s), or heir(s) to private incorporated educational, cultural, public welfare, charitable or religious organizations, or ancestor worshipping entities that meet the criteria prescribed by the Executive Yuan;
(4)Cultural, historical or art books and articles duly registered with the competent tax authority, provided, however, that the estate tax on such books or articles shall be recaptured in the event of transfer of the same;
(5)Copyright, patented invention and work of act created by the decedent;
(6)Necessities of the decedent for daily life with gross value under $720,000;
(7)Apparatus for professional use by the decedent with gross value under $400,000;
(8)Forests banned or restricted from logging by law, provided, however, that the lift of the ban or restriction will subject the same to the recapture of estate tax thereon;
(9)Proceeds paid to the designated beneficiary at the time of death of the insured under life insurance, or insurance covering soldiers, civil servants, or teachers, or labor insurance, or farmer insurance;
(10)Property inherited by the decedent within five years prior to his/her death, provided that estate tax on the inherited property has been paid;
(11)Property originally or specifically owned by the spouse or children of the decedent, and the ownership of which can be proved with registration or other support document;
(12)Land used by government for public passage or other land used for public passage free of charge, which is certified by the competent authority, with the exception to empty lot reserved for housing construction as required by law; and
(13)Unrecoverable or unexercisable claims inherited, provided there are relevant support documents.