1. What is the scope of gift tax if the donor is a Taiwan resident?
General Gift Tax in Taiwan – Property given away by a donor who is a Taiwan resident shall be subject to gift tax, irrespective of whether the property is located within or outside of Taiwan.
2. What is the scope of gift tax if the donor is a non-Taiwan resident?
Property given away by a donor who is a non-Taiwan resident shall be subject to gift tax only to the extent that the property is located within Taiwan.
3. Who are the taxpayers of Gift Tax？
1. The donor shall be liable for payment of gift tax incurred. However, the donee shall be liable for payment under either one of the following instances:
a. The donor disappears
b. The donor fails to pay the gift tax within the time limit and none of his or her property is available for enforcement.
c. The gift tax has not been assessed by the time of death of the donor.
The donees shall be liable to pay the gift tax in proportion to the value of the property received by each of the donees.
2. The taxpayer of a trust deed that constitutes a gift is the settlor, but if the settlor has fallen within the above-mentioned instances, the taxpayer shall be the trustee.
Detailed services and information related to Taiwan business can be checked and inquired about through the PREMIA TNC website.
Shortcut to Taiwan’s Tax System
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