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Service of Pre-Calculation of Estate Tax Returns

From January 1, 2022, the Ministry of Finance provides the Service of Pre-Calculation of Estate Tax Returns for cases which fulfill certain qualifications. To provide clear principles to abide by,“The Guidelines for the Service of Pre-Calculation of Estate Tax Returns” has been issued, and the key points are as follows:

  1. Applicable to:

The spouse or child of the decedent who has his/her ID card number and does not waive the right to inherit his/her share of the intestate estate that he/she might be entitled to receive from the deceased above.

  1. Qualifications:
    1. The decedent was an ROC citizen and resided in the ROC continuously.
    2. Gross estate is less than NT$30,000,000, and exclusions from the gross estate are not included in the property left by the decedent.
    3. The type of estate: The property that qualifies under certain conditions is limited to vehicles, real estate, deposits, investing accounts, electronic payment accounts, nominal value cards, funds, marketable securities having already been traded on a stock exchange or over the counter of securities houses, short-term securities, and insurance.
    4. Deductions: The deductions that qualify under certain conditions are limited to the surviving spouse, child of the decedent, each parent, handicapped or mentally-disabled heirs, debt owed by the decedent, land reserved for public facilities, and funeral expenses.

  1. Application

When applying for the service for inquiry of financial heritage information through one of the national taxation bureaus, revenue service of a municipality, or the internet, the service of pre-calculation of estate tax returns and the extension of tax declaration should be applied for simultaneously.

  1. Within 30 working days of receiving the application, the National Taxation Bureau shall determine whether the case fulfills the qualifications for the service of pre-calculation of estate tax returns and handle the case in one of the following ways:
    1. Cases that qualify: The National Taxation Bureau should provide the notice of pre-calculation of estate tax returns and a declaration form confirming the pre-calculation. After confirming that there is no mistake in the notice, the taxpayer should complete the tax declaration before the tax declaration deadline by submitting their confirmation on the internet, by registered mail, or submitting the notice to the operation counter.
    2. Cases that do not qualify: The National Taxation Bureau should provide a notice saying the case does not qualify for pre-calculation of estate tax returns and the reference list of financial heritage information. The taxpayer should complete the tax declaration by themselves.

Through the service of pre-calculation of estate tax returns, taxpayers can save the time needed to collect information about the decedent’s properties and inquire about various deductions, as well as to fill out or type out the declaration item by item. By integrating cross-agency data, the National Taxation Bureau actively checks the above information without asking taxpayers to attach relevant application documents, allowing taxpayers to correctly and rapidly complete estate tax declaration, and reduce the risk of penalty for under-reporting or non-reporting.

Release date:2022-06-29 Last updated:2023-11-13