Estate and Gift Tax Act Article 5-2
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.
No gift tax shall be levied on the transfer or disposition of trust property between the following parties:1.Between the settlor and the trustee due to the establishment of the trust relationship.2.Between the original trustee and the new trustee when there is a change in the trustee during the continuance of the trust relationship.3.Between the trustee and the beneficiary when the trustee delivers the trust property to the beneficiary in accordance with the purpose of the trust during the continuance of the trust relationship.4.Between the settlor and the trustee or between the trustee and the beneficiary when the trust relationship is terminated.5.Between the settlor and the trustee in the event of the failure to be established, invalidity, termination, or revocation of the trust relationship.
中文原文 遺產及贈與稅法第5-2條
信託財產於左列各款信託關係人間移轉或為其他處分者，不課徵贈與稅：
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託關係存續中，受託人依信託本旨交付信託財產，受託人與受益人間。
四、因信託關係消滅，委託人與受託人間或受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。
一、因信託行為成立，委託人與受託人間。
二、信託關係存續中受託人變更時，原受託人與新受託人間。
三、信託關係存續中，受託人依信託本旨交付信託財產，受託人與受益人間。
四、因信託關係消滅，委託人與受託人間或受託人與受益人間。
五、因信託行為不成立、無效、解除或撤銷，委託人與受託人間。