The gift tax exemption applies to foreigners who gift domestic assets

Taxpayer ombudsmen collaborate across departments to jointly assist taxpayers in resolving tax disputes

Note for Profit-seeking enterprises Claiming Foreign Income Tax Credit

Individuals who have changed self-use property and been granted a repurchase deduction or tax refund from house and land transaction income tax should return the deducted or refunded tax amount if the said property has been used for other purposes or transferred again within five years, as stipulated by law.

Estate may be transferred in part before paying off estate tax by offering collateral

Location for Foreigners Residing in Taiwan to Declare Gifts of Real Estate Located within the ROC.