Newsletter
Estate Tax Filing Deadline for Decedent Passed Away Abroad
In accordance with the Estate and Gift Tax Act, an estate tax return reporting the property left by the decedent shall be filed by the taxpayer with the competent tax authority within six (6) months from the date of death. Where the decedent passed away outside the Republic of China (Taiwan), according to a ruling issued by the Ministry of Finance on July 5, 1978, such filing shall be made within six (6) months from the date on which the taxpayer received the letter confirming the death of the decedent issued by the relevant foreign authority.