Q：
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How much is the amount deducted from the total amount of inheritance for each of the heirs in the first order left by the decedent?
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A：
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If the decedent left the first order of heirs, each person could deduct TWD500,000 from the total amount of inheritance. Among them, there are minors, and each person can deduct TWD500,000 per year according to the number of years between his age and the age of adulthood. If it is less than one year, it will be counted as one year, but if the heir abandons the right of inheritance, it cannot be deducted.
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Q：
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When the decedent has parents, how much will each person get deducted from the total estate?
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A：
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If the parents are still alive when the decedent dies, each person can deduct TWD1,230,000 yuan from the total inheritance, but if there is no first-line heir and the parents also abandon the inheritance right, the TWD1,230,000 cannot be deducted.
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Q：
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When the decedent leaves his dependent brothers and sisters, how much is the amount deducted from the total estate?
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A：
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When the decedent dies, there are brothers and sisters left. If the minors or adults were supported by the decedent in the past due to school attendance, physical and mental disabilities, or inability to earn a living, each person can deduct TWD500,000 from the total estate. If there is a minor among the brothers and sisters, TWD500,000 can be deducted every year according to the number of years between his age and the age of adulthood. cannot be deducted.
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Q：
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When the decedent has grandparents who are dependent on him, how much is the amount deducted from the total estate?
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A：
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If the decedent left grandparents when he died, if he was over 60 years old or under 60 years old and was supported by the decedent because he had no ability to earn a living, each person can deduct TWD500,000 from the total inheritance, but the dependent grandparents, If it is an heir and abandons the inheritance right, it cannot be deducted.
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Q：
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If the spouse, lineal relatives or parents of the decedent are disabled, can the special deduction for physical and mental disabilities be deducted from the total estate?
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A：
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If the spouse, direct blood relative or parent of the decedent is a person with a severe or severe disability as stipulated in the Law on the Protection of the Rights and Interests of the Disabled, or a serious patient as stipulated in the Mental Health Law, an additional TWD6,180,000 can be deducted per person. However, if the disabled person can obtain the inheritance right in order but abandons the inheritance, it cannot be deducted. When reporting, a copy of the handbook of severe and severe disabilities or a certificate of physical and mental disabilities issued by the competent social affairs authority, or a copy of the specialist doctor's diagnosis certificate stipulated in Article 19, Item 1 of the Mental Health Law must be attached.
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FAQ
