Estate and Gift Tax Act Article 16-1
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.
If the testator, legatee(s), or heir provides property, donates, or contributes to a charitable trust, established at the time of the deceased's death and meeting the following criteria, the property shall be excluded from the gross estate:1.The trustee is a trust enterprise as defined by the Trust Enterprise Act.2.Each such charitable trust, except for expenses necessary for the purposes of its establishment, shall not confer special benefits on identified or identifiable individuals in any way.3.Upon termination, dissolution, or extinguishment of the trust relationship as explicitly stipulated, trust property shall transfer to government authorities at all levels, similar-purpose public interest organizations or charitable trust.
中文原文 遺產及贈與稅法第16-1條
遺贈人、受遺贈人或繼承人提供財產，捐贈或加入於被繼承人死亡時已成立之公益信託並符合左列各款規定者，該財產不計入遺產總額：
一、受託人為信託業法所稱之信託業。
二、各該公益信託除為其設立目的舉辦事業而必須支付之費用外，不以任何方式對特定或可得特定之人給予特殊利益。
三、信託行為明定信託關係解除、終止或消滅時，信託財產移轉於各級政府、有類似目的之公益法人或公益信託。
一、受託人為信託業法所稱之信託業。
二、各該公益信託除為其設立目的舉辦事業而必須支付之費用外，不以任何方式對特定或可得特定之人給予特殊利益。
三、信託行為明定信託關係解除、終止或消滅時，信託財產移轉於各級政府、有類似目的之公益法人或公益信託。