Property gifted by the decedent to his/her spouse within two years before his/her death shall be included in the gross estate and subject to estate tax as prescribed by lawController's Division 2023-03-06
If an Immovable Property Is Provided as a Security for Tax Payment to Remove a Prohibition on the Disposal of Property, Current Price Information and Supporting Documents May Be Provided to Verify the Value of the Immovable Property.Controller's Division 2023-02-27
Effective On January 1, 2021: Adjusted Tax Rate For Foreigners Who Stay In Taiwan Fewer Than 183 Days In A Tax YearController's Division 2023-02-15
Property gifted by the decedent to his/her spouse within two years before his/her death shall be included in the gross estate and subject to estate tax as prescribed by lawController's Division 2023-02-13