繼承

The Executive Yuan meeting yesterday (30th) passed the draft amendments to the Estate and Gift Tax Act and submitted it to the Legislative Yuan for review. The main content of the amendment states that for property gifted to specific relatives by a citizen two years before death, the recipient must bear a certain amount of estate tax based on the proportion of the gifted property to the total estate, known externally as the "main wife clause." Spouse receiving a gift of a constructed estate is considered the decedent's existing assets for calculation.