Q：
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How should the heir renounce the inheritance right?
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A：
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If you want to renounce the right of inheritance, according to the provisions of the Civil Law, you should apply to the court in writing for verification within 3 months from the day when you learn that he has the right to inherit and notify the person who should be the inheritance because of his renunciation in writing. A copy of the court-approved document must be attached.
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The residence of the mainland territory inherit the inheritance of the residence of the Taiwan territory, if it is not within 3 years from the start of the inheritance (the date of succession begins before the implementation of the Regulations on Relations Between the People of the Taiwan Area and the People of the Mainland Area on September 18, 1992, it will be counted from the day of implementation) , in writing to the court where the decedent's household registration is located at the time of the death of the deceased as the indication of inheritance, then it is regarded as renouncing the right of inheritance.
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Q：
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Where should inheritance tax be filed?
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A：
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The inheritance tax should be declared to the competent tax collection authority where the deceased’s household registration is located when the deceased dies. The details are as follows:
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Those whose household registration is in Taipei City or Kaohsiung City shall declare to the local State Administration of Taxation or its sub-bureaus or tax collection offices.
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Those whose household registration is in a municipality or county other than Taipei City and Kaohsiung City shall report to the branch, tax collection office or service office of the local revenue service station.
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If the deceased voluntarily renounces the nationality of the Republic of China within 2 years before the death, he or she should make a declaration to the competent taxation authority in the place of the original household registration. For example, if the household registration before voluntarily relinquishing the ROC nationality is in Kaohsiung City, it should be reported to the Kaohsiung State Administration of Taxation or its sub-bureaus and tax collection offices.
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If the deceased is a Taiwan national or foreigner who often lives abroad, the inheritance in Taiwan must be declared to the Taipei Bureau of Internal Revenue or its sub-bureau, or the tax collection office.
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If the household registration of the deceased is in Jinmen County and Lianjiang County of Fujian Province, it should be reported to the Jinmen Taxation Office and the Mazu Service Office of the Northern District State Taxation Bureau of the Ministry of Finance respectively.
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In the event of the death of people in the mainland area and the property left in the Taiwan area, the taxpayer shall declare it to the Taipei Bureau of Internal Revenue or its sub-bureaus and tax collection offices in accordance with the provisions of the Legacy and Gift Tax Law.
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For cases that comply with the “Key Points for Cross-Bureau Over-the-Counter Application for Inheritance Tax” issued by the Ministry of Finance on November 15, 2019, the heirs are not restricted by the location of their household registration. As long as they have all the supporting documents that should be attached, they can go to the nearest national taxpayer. Any sub-bureau, tax collection office or service office of the bureau handles the declaration.
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Q：
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The value of the estate is below the tax-free allowance. Do I need to declare it?
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A：
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The property left by the deceased, regardless of the amount or whether it exceeds the exemption amount, should be declared for inheritance tax.
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Q：
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How does the right holder declare inheritance tax on subrogation?
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A：
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After the declaration period, the creditor can declare inheritance tax by subrogation in accordance with the "Contact Measures for Enforcement of Uninherited Real Estate". When making the declaration, the court’s civil enforcement letter should be attached to the court’s civil judgment letter allowing the creditor to subrogate the inheritance tax and the relevant documents certifying the existence of the court’s judgment for inspection by Taxation Bureau.
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Q：
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When the heir is the residence from Mainland China, what documents should be attached to declare inheritance tax?
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A：
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In accordance with the time limit stipulated in Article 66 of the People's Relations between the Taiwan Territory and the Mainland Territory, the court of the deceased's domicile is a written indication of inheritance, and the court has approved the inheritance.
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The family relationship notarization and power of attorney issued by the notary office in the mainland area must also be verified by the Straits Exchange Foundation, a consortium legal person, and then be verified by the State Administration of Taxation.
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For other documents to be attached to the declaration, please refer to the Instructions for Declaration of Inheritance Tax.
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FAQ
