FAQIncapability of Withdrawal of Inheritors’ Other Claims
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What kind of situation does the decedent's creditor's rights or other claims cannot be recovered or exercised, and there are indeed supporting documents? |
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The property inherited by the decedent within 5 years before the death is not included in the total estate taxation, and the property inherited from 6 to 9 years before the death can be taxed with an annual deduction of the estate value. What are the requirements? |
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To apply the premise of these two provisions, the inherited property must have paid the inheritance tax before it can be excluded or deducted from the total amount of the inheritance; if the decedent is a Chinese national who often lives abroad or foreign nationals, the deduction and deduction rules do not apply. |
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Are the superficies rights and farming rights acquired by the aborigines in the state-owned mountain reserve allowed to be deducted from the total amount of inheritance? |
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The superficies rights and farming rights acquired by the aborigines in the state-owned mountain reserved land died before the expiration of the time limit before applying for registration of ownership. The right to claim shall still be subject to inheritance taxation, and the requested land is agricultural land and used for agricultural use, and shall be handled in accordance with Article 17, Item 1, Subparagraph 6 of the Inheritance and Gift Tax Act. In addition, when the decedent dies, the right to cultivate the aborigines' reserved land with a farming period of less than 5 years may be handled in accordance with the aforementioned regulations when assessing inheritance tax. |
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When the surviving spouse declares inheritance tax, according to Article 1030-1 of the Civil Code, how should he claim the right to claim the distribution of the remaining property difference? |
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The right to claim the distribution of the remaining property difference No matter whether the husband or the wife dies, as long as the party with more remaining property dies first, the surviving party claims to exercise the right to claim the remaining property difference distribution, which can save inheritance tax. The calculation method is as follows: The value of the original property of the decedent at the time of death (referring to the existing original property acquired during the continuation of the marriage relationship, excluding property acquired due to inheritance or gift) - liabilities = remaining property of the decedent. The original property value of the surviving spouse at the time of the decedent's death - liabilities = remaining property of the surviving spouse. (The remaining property of the decedent - the remaining property of the surviving spouse) X1/2 = the upper limit of the difference in the remaining property that can be requested for distribution. |
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How to use real estate to offset inheritance tax? |
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If the tax payable (including fines and interest) is more than NT$300,000, the taxpayer has difficulty in paying cash. The application should be made before the payment deadline. If the application is made after the payment deadline, a late fee and interest will be charged. Application for in-kind credit must be accompanied by the estate tax payment letter and the following documents:
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