Estate and Gift Tax Act Article 20-1
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.
When a beneficiary has rights to enjoy trust benefits because a settlor provides property to establish, make donation to, or join a charitable trust satisfying the requirements set out in Article 16-1, such rights shall be excluded from the total amount of gifts.
中文原文 遺產及贈與稅法第20-1條
因委託人提供財產成立、捐贈或加入符合第十六條之一各款規定之公益信託，受益人得享有信託利益之權利，不計入贈與總額。