1.
Issuance of Explanatory Decree No. 11504549440 by the MOF on 15 July 2026:
An interpretation has been issued, which stipulates that the current value of a house at the time of inheritance or gift that is deductible in accordance with Subparagraph 2 of Category 7 of Paragraph 1 of Article 14 of the Income Tax Act may be adjusted with the Consumer Price Index announced by the government.

2.
Issuance of Explanatory Decree No. 11504562700 by the MOF on 23 July 2026:
An explanation of the application of the relevant provisions of the “House Tax Act,” the “Land Tax Act,” the “Vehicle License Tax Act,” and the “Income Tax Act” to relatives of same-sex couples with a marriage registration has been issued.