Estate and Gift Tax Act Article 2
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.
Unclaimed estate shall be forfeited to the national treasury according to the law; the estate tax due shall be allocated by the national treasury in accordance with the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.
中文原文 遺產及贈與稅法第2條
無人承認繼承之遺產，依法歸屬國庫；其應繳之遺產稅，由國庫依財政收支劃分法之規定分配之。