Estate and Gift Tax-Taxation Administration,Ministry of Finance,R.O.C

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2025-07-17

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Estate and Gift Tax

Eligibility	Laws & Regulations of Tax Reduction and Exemption or Tax Incentives
Overseas’ Overseas Compatriots	Article 15 of the Statute for Investment by Overseas Compatriots The preferential measures regarding the imposition of inheritance tax on the amount of the investor's investment as approved by the Competent Authority after the investor's implementation of his/her investment shall be prescribed by the Executive Yuan.

Eligibility

Laws & Regulations of Tax Reduction and Exemption or Tax Incentives

Overseas’ Overseas Compatriots

Article 15 of the Statute for Investment by Overseas Compatriots

The preferential measures regarding the imposition of inheritance tax on the amount of the investor's investment as approved by the Competent Authority after the investor's implementation of his/her investment shall be prescribed by the Executive Yuan.

Issued：Property Tax Divison Release date：2017-08-15 Last updated：2025-07-15

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