Estate and Gift Tax Act Article 3-1
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 decedent or the donor voluntarily renounces the nationality of the R.O.C. within two years prior to the occurrence of death or the act of gifting, estate tax or gift tax shall still be levied in accordance with the provisions of this Act on nationals of the R.O.C..
中文原文 遺產及贈與稅法第3-1條
死亡事實或贈與行為發生前二年內，被繼承人或贈與人自願喪失中華民國國籍者，仍應依本法關於中華民國國民之規定，課徵遺產稅或贈與稅。