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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
Article 3-2
Content:
Property in a testamentary trust shall be subject to estate tax under this Act upon the death of the testator.
If the beneficiary of a trust dies during the life of the trust, his/her interest in the trust that is not yet received shall be subject to estate tax under this Act.
 Update:2018-04-23

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