Estate and Gift Tax Act Article 15
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-09-11. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Property gifted to the following individuals within two years before the death of the decedent shall be deemed to be the decedent's estate upon his death, and shall be incorporated into his gross estate and taxed in accordance with the provisions of this Act:1.The deceased's spouse.2.Each of the statutory heirs of the deceased as provided in Articles 1138 and 1140 of the Civil Code.3.The spouses of the statutory heirs mentioned in the preceding subparagraph.For inheritance cases occurring after June 26, 1998, and before the enactment of the aforementioned amendment, the provisions of the preceding paragraph shall apply.