鉅亨網 cnYES · tw · 2026-08-22

Inheritance Tax Law Amended After Third Reading! Eliminates 300,000 TWD Installment Threshold, Ends Paying for Others, and Other 6 Key Highlights

The Legislative Yuan has passed partial amendments to the Inheritance and Gift Tax Act through its third reading in response to a Constitutional Court interpretation. These changes include several key updates, such as eliminating the threshold for applying installment payments when the tax amount reaches 300,000 New Taiwan Dollars (TWD). Additionally, gifts made to specific relatives within two years before the decedent's death will now be uniformly treated under this law.

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