Estate and Gift Tax Act Article 8
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.
Prior to the full payment of estate tax, the estate shall not be divided, bequests shall not be delivered, or transfer registration shall not be processed. Prior to the full payment of gift tax, gift transfer registration shall not be processed. However, in accordance with the provisions of Article 41, upon advance application and approval from the competent tax authority, a certificate of consent for transfer may be issued, or a tax exemption certificate, a certificate excluding from the gross estate, or a certificate excluding from the total gift value may be issued, this provision does not apply.For real estate within the estate, when creditors apply for compulsory execution, the court shall notify the competent tax authority, determine swiftly its tax amount in accordance with statutory procedures, and transfer it to the court for compulsory execution.
中文原文 遺產及贈與稅法第8條
遺產稅未繳清前，不得分割遺產、交付遺贈或辦理移轉登記。
贈與稅未繳清前，不得辦理贈與移轉登記。
但依第四十一條規定，於事前申請該管稽徵機關核准發給同意移轉證明書，或經稽徵機關核發免稅證明書、不計入遺產總額證明書或不計入贈與總額證明書者，不在此限。
遺產中之不動產，債權人聲請強制執行時，法院應通知該管稽徵機關，迅依法定程序核定其稅額，並移送法院強制執行。
贈與稅未繳清前，不得辦理贈與移轉登記。
但依第四十一條規定，於事前申請該管稽徵機關核准發給同意移轉證明書，或經稽徵機關核發免稅證明書、不計入遺產總額證明書或不計入贈與總額證明書者，不在此限。
遺產中之不動產，債權人聲請強制執行時，法院應通知該管稽徵機關，迅依法定程序核定其稅額，並移送法院強制執行。