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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:
The Enforcement Rules of the Estate and Gift Tax Act
Article 10-3
Content:
Dependent siblings or grandparents as set forth under Subparagraph 5, Paragraph 1 of Article 17 of the Act shall refer to the following: 
1. The decedent’s siblings under the age of twenty (20) or above twenty (20) years of age remaining dependent due to school attendance, mental or physical disability, or inability to make a living on their own.
2. The decedent’s grandparents above the age of sixty (60) or under sixty (60) years of age yet dependent due to inability to make a living on their own.
 Update:2018-04-23

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