Tax Related Laws & Regulations

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2024/9/18

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Tax Related Laws & Regulations

Tax Related Directions

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Tax Related Laws & Regulations

Tax Act：

Estate and Gift Tax Act
Article　18

Content：

An exemption of $12,000,000 may be deducted from the gross estate, provided the decedent is an ROC citizen who resided continuously in the ROC; the aforesaid exemption shall be doubled if the decedent was a soldier, policeman, civil servant or teacher who died in the performance of duty.
The deduction of exemption provided in paragraph 1 shall be applicable in the case where the decedent was an ROC citizen who resided continuously outside the ROC or where the decedent was a non-ROC citizen.

Update：2018-04-23

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Taxation Administration,Ministry of Finance, R.O.C

Address :Map : No. 1, Lane 142, Roosevelt Rd, Wenshan District, Taipei City, 116

TEL : +886-2-2322-8000 | FAX:+886-2-2396-9038

Office Hours : AM 8:30 to PM 12:30 ; PM 1:30 to PM 5:30　Monday - Friday

Taxation Administration,Ministry of Finance, R.O.C

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