Q：
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Is the transfer of property between spouses and relatives within the second degree subject to gift tax?
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A：
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After January 15, 1995, the property donated by husband and wife to each other is not included in the total amount of gifts and does not need to pay gift tax, but it still needs to be declared to the National Taxation Bureau. Certificate to handle the transfer.
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For the sale of property between relatives within the second degree, unless a definite proof of the payment can be provided, and the payment is not from the seller to the buyer or the seller provides a guarantee to borrow from others, it can be deemed as Otherwise, the gift tax is still levied on the basis of gift theory.
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Q：
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Is gift tax levied when registering the division of inheritance?
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A：
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For the estate of the decedent, after declaring and paying the estate tax in full, with the inheritance tax exemption certificate or certificate of payment issued by the tax collection agency, when the heir handles the agreement inheritance or division registration of the net amount of the estate after tax, each Although the inheritance obtained by an heir is uneven, it is still not considered a gift and does not need to be taxed. However, if an individual heir advances the inheritance tax with his own property, the inheritance shall be deemed as a gift and subject to gift tax, except that the inheritance shall be deducted from the advance tax and then divided or repaid separately without deducting other heirs.
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Q：
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Should the debt guarantor waive his claim to the principal debtor, should he be subject to gift tax?
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A：
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According to the provisions of the Civil Law, when the debt guarantor pays off the debt on behalf of the principal debtor, he obtains the right of claim against the principal debtor. If the guarantor repays the debt of NT$10 million for the debtor and declares that he does not need to repay, then the guarantor is deemed to have exempted the principal debtor’s debt of NT$10 million without compensation, and gift tax shall be levied according to law. However, if the principal debtor declares bankruptcy, the guarantor's compensation shall not be regarded as a gift.
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Q：
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When the land is divided due to mutual exchange or joint land, if there is a difference between the value of the reclaimed land and the value of the originally held land, should gift tax be levied?
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A：
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The landowner handles the land exchange, or the co-owner handles the land division. The land value of the land taken back by each person is calculated according to the announced current value at the time of exchange or division. etc., if there is no agreement on compensation for the difference between them, it is a case of transfer of property at a significantly disproportionate price, and the difference is regarded as a gift, and gift tax should be levied., according to the law should declare gift tax. However, for the common land divided by the court's judgment, although the value of the land obtained by each person after the division according to the court's judgment is not equivalent to the value calculated according to the original holding ratio, if the court thinks that the price is equivalent, and the undecided parties must exchange money Compensators shall be exempt from gift tax.
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Q：
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Is there any gift tax for other benefit trusts?
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A：
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The trust contract expressly stipulates that the beneficiary of all or part of the trust interest is a non-settlor other-beneficiary trust, it is deemed that the settlor has donated the right to enjoy the trust interest to the beneficiary, and the gift tax shall be levied in accordance with the inheritance and gift tax law , and the date when the trust contract is concluded or changed shall be the date of the donation, and the calculation of the value of the property benefiting from the trust shall be handled in accordance with Article 10-2 of the Inheritance and Gift Tax Act.
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FAQ
