Tax Related Laws & Regulations

2024/4/19

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Tax Act：

The Enforcement Rules of the Estate and Gift Tax Act
Article　32

Content：

For emphyteusis (right of lease in perpetuity), the value shall be five (5) times of the annual land rent payable.

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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