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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:
Land Tax Act
Article 28-3
Content:
Transfer of land under trust between the following parties in a trust is not subject to land value increment tax:
1. Between the settlor and the trustee upon the creation of the trust deed;
2. Between the original trustee and the newly appointed trustee upon change to the trustee during the life of the trust;
3. Between the trustee and the beneficiary upon the extinguishment of trust, provided the trust deed stipulates the beneficiary of trust property to be the settlor;
4. Between the trustee and the beneficiary in a testamentary trust upon the distinguishment of trust; or
5. Between the settlor and the trustee upon the unsuccessful creation, invalidation, cancellation or nullification of the trust.
 Update:2018-04-23

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