Estate and Gift Tax Act Article 40
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 the deceased, prior to death, rented a safe deposit box or had deposits in a financial or trust institution, the heirs or interested parties may, after the deceased's death, in accordance with legal procedures, open the deceased's safe deposit box or withdraw the deceased's deposits. Prior to this action, they shall notify the competent tax authority for joint verification and registration.
中文原文 遺產及贈與稅法第40條
被繼承人死亡前在金融或信託機關租有保管箱或有存款者，繼承人或利害關係人於被繼承人死亡後，依法定程序，得開啟被繼承人之保管箱或提取被繼承人之存款時，應先通知主管稽徵機關會同點驗、登記。