Deed Tax Act Article 7-1
When real estate is held as trust property, if the trustee transfers the trust property to a beneficiary other than the settlor in accordance with the purpose of the trust, the beneficiary shall appraise the value of a deed, establish a deed, file a tax return and pay the deed tax in accordance with the rate applicable to bestowal or donation within the time limit specified in Article 16.
中文原文 契稅條例第7-1條
以不動產為信託財產，受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時，應由歸屬權利人估價立契，依第十六條規定之期限申報繳納贈與契稅。