Estate and Gift Tax Act Article 24-1
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.
Except for charitable trust, as stipulated in Article 20-1, if the settlor falls under the circumstances subject to gift tax liability as specified in Article 5-1, the date of establishing or amending the trust deed shall be deemed as the date of the donation, and the provisions of Paragraph 1 of the preceding article, shall apply.