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Taxation Administration,Ministry of Finance,R.O.C.Law Source Retrieving System of Taxation Laws and Regulations

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Tax Related Laws & Regulations

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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