1. What is the scope of estate tax if the decedent is a Taiwan citizen?
All property of a decedent who was an Taiwan citizen and resided in Taiwan continuously shall be subject to estate tax, irrespective of whether the estate is located within or outside Taiwan.
Property left by a decedent who was an Taiwan citizen but resided outside of Taiwan continuously shall be subject to estate tax only to the extent that such estate is located within Taiwan.
2. What is the scope of estate tax if the decedent is a non-Taiwan citizen?
Property left by a decedent who was a non-Taiwan citizen shall be subject to estate tax only to the extent that such estate is located within Taiwan.
3. Who are the taxpayers of Estate Tax？
The taxpayers of the estate tax shall be:
(1)Executor of the will
(2)Heir or legatee, in case no executor is appointed
(3)The administrator appointed according to the law, in case there is no executor or heir.
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