Global Daily Tax News, Taiwanese Lawmakers Approve Inheritance Tax Law Changes, (Aug 13, 2026)

Taiwan's legislature, the Executive Yuan, has recently approved amendments to the Inheritance and Gift Tax Act.

The amendments provide that relatives who received property within two years of a deceased person's death will be liable to a pro rata share of the tax due from the estate.

Rules will also be clarified regarding the attribution of assets between spouses, where transfers of property occur within two years of the death of one of the spouses.

Further, the law clarifies that the estate administrator will be responsible for settling tax due only where there are no heirs or legatees. Currently, Taiwanese law provides that the executor is the entity responsible for settling taxes for the estate. Newly, the law will provide that the persons responsible for the settlement of tax on the estate will be the heirs, the legatees, or the estate administrator in that order.

The amendments also provide new rules regarding the payment of tax in instalments, including applicable interest rates.

Finally, the provisions regarding the filing period and the commencement date of the estate tax assessment period will be amended in cases where property is determined to be owned by the deceased after death by a court judgment or a document with the same effect as a final judgment.