遗赠税法修正：死亡前2年赠与并计遗产，改由受赠人按比例负担
中时新闻网（工商） · 2026-10-16
台北国税局说明，9月11日公布的遗赠税法修正，规定死亡前2年内赠与特定亲属而并入遗产的财产，由受赠人依比例负担税额；例如遗产4,000万元、税额200万元，受赠200万元的孙子需负担10万元，降低继承人间纷争。
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.