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財政部民國114年7月28日台財稅字第11404557320號
訂定「被繼承人死亡前二年內贈與配偶之財產併計遺產總額課徵遺產稅稽徵作業處理原則」,自即日生效
MINISTRY OF FINANCE Order is hereby given, for the promulgation of "Directions Regarding Property Gifted to the Deceased's Spouse Within Two Years Before the Death of the Decedent in the Gross Estate Subject to Estate Tax" (directions come into force from 28th, July 2025)