Estate and Gift Tax Act Article 21
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.
The portion of liability transferred together with the gift borne by the recipient shall be deducted from the gift amount.
中文原文 遺產及贈與稅法第21條
贈與附有負擔者，由受贈人負擔部分應自贈與額中扣除。