Act for Investment by Overseas Compatriots Article 15
The preferential measures regarding the imposition of inheritance tax on the amount of the investor’s investment as approved by the Competent Authority after the investor’s implementation of the investor’s capital contribution shall be prescribed by the Executive Yuan.
中文原文 華僑回國投資條例第15條
投資人實行出資後，其經審定之投資額課徵遺產稅優待辦法，由行政院定之。