遺贈稅法修正：死亡前2年贈與併計遺產，改由受贈人按比例負擔
中時新聞網（工商） · 2026-10-16
台北國稅局說明，9月11日公布的遺贈稅法修正，規定死亡前2年內贈與特定親屬而併入遺產的財產，由受贈人依比例負擔稅額；例如遺產4,000萬元、稅額200萬元，受贈200萬元的孫子需負擔10萬元，降低繼承人間紛爭。
Taiwan's amended estate tax law makes gift recipients pay their share on gifts made within two years of death
Taipei's National Taxation Bureau explained the Sept. 11 amendment: gifts to specified relatives within two years before death, added back to the estate, now make the recipient pay a proportional share of estate tax. In its example, a grandson given NT$2 million from a NT$40 million estate owes NT$100,000 of the NT$2 million bill.