Civil Code Article 1148-1
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
If an heir receives gifts in property (assets) from the decedent within two years prior to the opening of succession, the assets shall be deemed as estate.If property mentioned in the preceding paragraph is transferred or lose, the value of the property in question shall be calculated as when it was given.
中文原文 民法第1148-1條
繼承人在繼承開始前二年內，從被繼承人受有財產之贈與者，該財產視為其所得遺產。
前項財產如已移轉或滅失，其價額，依贈與時之價值計算。
前項財產如已移轉或滅失，其價額，依贈與時之價值計算。