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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:
Regulations for Preferential Estate Tax on Investment by Overseas Chinese
Article 2
Content:
For overseas Chinese who have been approved to invest in accordance with the Statute for Investment by Overseas Chinese, the verified investment in his/her estate may be valued according to the Estate and Gift Tax Act with 50% of the investment amount exempted from estate tax.
 Update:2023-05-05

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