Estate and Gift Tax Act Article 41-1
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.
When there are two or more heirs, and after some of the heirs have paid a portion of the estate tax, fines, and accrued belated surcharges and interest according to their statutory share, they may apply to the competent tax authority for a certificate of consent to transfer for the purpose of registering the collective joint-ownership of the inherited real estate. Before all due payments are fully settled, the real estate collectively owned by a joint ownership cannot be subject to division of the estate registration or any disposal, alteration, or encumbrance of the rights to the real estate collectively owned by a joint ownership.
中文原文 遺產及贈與稅法第41-1條
繼承人為二人以上時，經部分繼承人按其法定應繼分繳納部分遺產稅款、罰鍰及加徵之滯納金、利息後，為辦理不動產之公同共有繼承登記，得申請主管稽徵機關核發同意移轉證明書；該登記為公同共有之不動產，在全部應納款項未繳清前，不得辦理遺產分割登記或就公同共有之不動產權利為處分、變更及設定負擔登記。