Estate and Gift Tax Act Article 3-2
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.
For a trust established by a will, upon the death of the testator, the trust property shall be subject to estate tax in accordance with the provisions of this Act.In the event of the death of a beneficiary during the continuance of the trust relationship, estate tax shall be levied on the portion of the trust benefits to which the beneficiary is entitled but has not yet received, in accordance with the provisions of this Act.
中文原文 遺產及贈與稅法第3-2條
因遺囑成立之信託，於遺囑人死亡時，其信託財產應依本法規定，課徵遺產稅。
信託關係存續中受益人死亡時，應就其享有信託利益之權利未領受部分，依本法規定課徵遺產稅。
信託關係存續中受益人死亡時，應就其享有信託利益之權利未領受部分，依本法規定課徵遺產稅。