{"id":19217,"date":"2026-10-21T16:03:50","date_gmt":"2026-10-21T05:03:50","guid":{"rendered":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/"},"modified":"2026-10-21T16:03:50","modified_gmt":"2026-10-21T05:03:50","slug":"taiwan-estate-gift-tax-australian-assets","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/en\/taiwan-estate-gift-tax-australian-assets\/","title":{"rendered":"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>Taiwan taxes the worldwide estate of a Taiwan national who is habitually resident in Taiwan, including houses, shares and bank accounts in Australia. Australia has no estate, inheritance or gift tax, but it does tax the capital gain when an inherited or gifted asset is later sold. Families with a parent in Taiwan and children in Australia therefore need to look at both systems together: Taiwan&#8217;s Estate and Gift Tax Act on the way through, and Australian income tax and capital gains tax afterwards.<\/p>\n<p>This article outlines the Taiwan rules in general terms and the Australian rules in more detail. Taiwan&#8217;s rules should always be confirmed with a Taiwan tax adviser before any step is taken.<\/p>\n\n<h2>Who Taiwan taxes: worldwide assets or only Taiwan assets<\/h2>\n<p>Under Taiwan&#8217;s Estate and Gift Tax Act, the question is not where the assets are, but who the deceased or donor was. The Act draws the line using nationality (the Act refers to nationals of the Republic of China) and &#8220;habitual residence in Taiwan&#8221;.<\/p>\n<table>\n<thead><tr><th>Person<\/th><th>What Taiwan estate tax and gift tax apply to<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>Taiwan national habitually resident in Taiwan<\/td><td>All assets, in Taiwan and overseas (including Australia)<\/td><\/tr>\n<tr><td>Taiwan national habitually resident outside Taiwan<\/td><td>Only assets situated in Taiwan<\/td><\/tr>\n<tr><td>Foreign national (including an Australian citizen who does not hold Taiwan nationality)<\/td><td>Only assets situated in Taiwan<\/td><\/tr>\n<tr><td>Person who voluntarily gave up Taiwan nationality within two years before death or the gift<\/td><td>Still taxed as a Taiwan national<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>&#8220;Habitually resident in Taiwan&#8221; has a look-back period. A person is treated as habitually resident if, within the two years before death or the gift, they had a domicile in Taiwan, or, without a domicile, they had a residence in Taiwan and stayed there for more than 365 days in total. In practice, household registration in Taiwan is treated as strong evidence of domicile. The consequence is that moving to Australia does not immediately take a Taiwanese parent outside the worldwide net: the two-year window must pass first, and keeping household registration in Taiwan may keep it open.<\/p>\n<p>An Australian citizen who still holds Taiwan nationality remains a Taiwan national for these purposes, so the habitual residence test decides the outcome.<\/p>\n\n<h2>Taiwan estate tax: exemption, deductions and rates<\/h2>\n<p>Taiwan estate tax is charged on the net estate after an exemption and deductions. The amounts are fixed in the Act and indexed to inflation when the consumer price index has risen by more than 10% since the last adjustment. For deaths in 2026:<\/p>\n<ul>\n<li>the basic exemption is NT$13.33 million;<\/li>\n<li>deductions are available for a surviving spouse, lineal descendants, parents, dependent siblings and grandparents, people with disabilities, and funeral expenses, each subject to a set amount.<\/li>\n<\/ul>\n<p>The rates are progressive. For deaths on or after 1 January 2025:<\/p>\n<table>\n<thead><tr><th>Net taxable estate<\/th><th>Rate<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>Up to NT$56.21 million<\/td><td>10%<\/td><\/tr>\n<tr><td>NT$56.21 million to NT$112.42 million<\/td><td>15%<\/td><\/tr>\n<tr><td>Over NT$112.42 million<\/td><td>20%<\/td><\/tr>\n<\/tbody>\n<\/table>\n<p>Cumulative inflation has again passed the indexation trigger, and Taiwan&#8217;s Ministry of Finance is expected to announce higher amounts for 2027 near the end of 2026. Check the current figures with the National Taxation Bureau or a Taiwan adviser at the time.<\/p>\n<p>The estate tax return is generally due within six months after the date of death. Gifts made within two years before death to a spouse, statutory heirs or their spouses are added back into the estate. Under amendments passed in August 2026 and in force from September 2026, the estate tax attributable to those added-back gifts is borne in proportion by the people who received them, and executors are no longer the taxpayer for Taiwan estate tax; heirs and legatees are.<\/p>\n\n<h2>Taiwan gift tax and the annual exclusion<\/h2>\n<p>Taiwan gift tax is paid by the donor, not the recipient (subject to limited exceptions). Each donor has an annual exclusion of NT$2.44 million per year, regardless of how many people receive gifts. A gift tax return is due within 30 days after the year&#8217;s gifts exceed the exclusion. Rates for gifts from 1 January 2025 are 10% on net gifts up to NT$28.11 million, 15% from NT$28.11 million to NT$56.21 million, and 20% above that.<\/p>\n<p>Some transfers are excluded, including gifts between spouses and wedding gifts from each parent within a set limit. Others are deemed to be gifts, such as a sale between close relatives where the buyer cannot show they paid with their own funds, or a parent paying for property registered in a child&#8217;s name.<\/p>\n\n<h2>Credit for foreign estate tax, and why Australia offers nothing to credit<\/h2>\n<p>Taiwan allows a credit for estate or gift tax paid to the country where foreign assets are located, if the payment is proved by the foreign tax authority&#8217;s certificate, authenticated as the Act requires, and capped at the additional Taiwan tax caused by including those assets.<\/p>\n<p>Australia abolished its federal and state death duties decades ago and has no gift tax. When a Taiwan-resident parent dies owning a Melbourne apartment, there is no Australian estate tax to credit, so the apartment is generally taxed in Taiwan at the full rate. Stamp duty, land tax and Australian capital gains tax are not estate taxes. A plan that assumes a credit will reduce the Taiwan bill should be checked carefully.<\/p>\n\n<h2>The Australian side: no estate tax, but capital gains tax later<\/h2>\n<p>Australia does not tax a beneficiary on receiving an inheritance. Death itself generally does not trigger capital gains tax (CGT). Instead, the CGT is deferred to the beneficiary, who inherits a cost base and pays tax when they eventually sell. We explain the general rules in <a href=\"\/en\/australia-inheritance-gift-tax-cgt-on-death\/\">No Inheritance Tax in Australia? Capital Gains on Death, Foreign Beneficiaries and Gifts from Overseas<\/a>.<\/p>\n<p>For an Australian-resident beneficiary, the cost base depends on when and how the deceased held the asset:<\/p>\n<ul>\n<li><strong>Asset acquired by the deceased before 20 September 1985:<\/strong> cost base is the market value on the date of death.<\/li>\n<li><strong>Asset acquired on or after 20 September 1985:<\/strong> generally the deceased&#8217;s own cost base at death. The gain built up in the parent&#8217;s lifetime is not wiped out; it passes to the child.<\/li>\n<li><strong>Exceptions:<\/strong> market value at death may apply in some cases, such as a dwelling that was the deceased&#8217;s main residence and not used to earn income. Special rules can also apply to assets of a deceased who was a foreign resident. A Taiwan-resident parent is usually a foreign resident for Australian tax purposes, and foreign residents generally cannot use the main residence exemption.<\/li>\n<\/ul>\n<p>Two consequences follow. First, a Melbourne property bought by a Taiwanese parent in, say, 2010 can carry a large deferred gain into the child&#8217;s hands. Second, when an Australian-resident child inherits assets located in Taiwan, those assets come into the Australian tax net. Rent and dividends become assessable in Australia, and a later sale may be subject to Australian CGT. A credit (foreign income tax offset) may be available for Taiwan income tax paid on the same gain. Date-of-death valuations and the parent&#8217;s purchase records are worth obtaining early, while they can still be found. See <a href=\"\/en\/inheritance-from-overseas-australia-tax\/\">Inheritance From Overseas: Australian Tax and Moving the Money<\/a>.<\/p>\n<p>Australia and Taiwan have a double tax agreement covering income taxes. It does not cover estate or gift tax.<\/p>\n\n<h2>Transferring Taiwan assets to children living in Australia<\/h2>\n<p>Parents often want to help a child in Australia with a deposit, or move assets across before they die. A gift during life and an inheritance are treated differently on each side.<\/p>\n<h3>In Taiwan<\/h3>\n<ul>\n<li>A gift by a Taiwan-resident parent is within Taiwan gift tax whether the asset is in Taiwan or Australia. Using each parent&#8217;s annual exclusion over several years is a common, lawful approach.<\/li>\n<li>Gifts within two years before death are pulled back into the estate, so late-life gifts may not achieve what the family expects.<\/li>\n<li>Transfers of Taiwan land and buildings can carry other Taiwan taxes and registration costs. A Taiwan adviser should review these.<\/li>\n<\/ul>\n<h3>In Australia<\/h3>\n<ul>\n<li>A genuine gift of money from a parent overseas is not assessable income for the Australian-resident child.<\/li>\n<li>If the gift is an asset rather than cash, such as Taiwan shares, the child is usually treated as acquiring it at market value. Future income and gains are taxable in Australia.<\/li>\n<li>If a Taiwanese parent transfers an Australian property to a child, the parent may face Australian CGT (market value is generally used for a gift), and state stamp duty applies to the transfer. The same transfer may also be a taxable gift in Taiwan.<\/li>\n<li>Documentation matters. Banks, lenders and the ATO may ask where funds came from. Keep a signed gift deed or letter, the Taiwan gift tax filing or exemption certificate where relevant, and bank records showing the transfer. Decide clearly whether the money is a gift or a loan, because that affects estate equality between siblings and any later family law property dispute. See <a href=\"\/en\/family-loan-or-gift-estate\/\">Family Advances: Loan or Gift?<\/a><\/li>\n<\/ul>\n\n<h2>Taiwan&#8217;s forced heirship and an Australian Will<\/h2>\n<p>Taiwan&#8217;s Civil Code reserves a compulsory share (\u7279\u7559\u5206) for close family members. Spouses, children and parents are entitled to half their intestate share, and grandparents to one-third. An amendment passed in July 2026 removes the compulsory share for siblings, taking effect six months after promulgation. Australian Wills do not work this way. In Victoria, for example, a Will can leave property to anyone, subject to family provision claims in the Supreme Court.<\/p>\n<p>Where a Taiwanese parent has assets in both places, a Taiwan Will and an Australian Will for Australian assets are often used together. They must be drafted so that neither revokes the other and the overall distribution can withstand a challenge in both systems. We discuss this in our Chinese-language article <a href=\"\/taiwan-forced-heirship-australian-will\/\">\u7279\u7559\u5206\u4e0e\u6fb3\u6d32\u9057\u5631\uff1a\u5728\u6fb3\u6d32\u6709\u8d44\u4ea7\u7684\u53f0\u6e7e\u4eba\uff0c\u5982\u4f55\u8ba2\u7acb\u4e24\u5730\u9057\u5631\uff1f<\/a> and in <a href=\"\/en\/australian-will-and-overseas-will\/\">Assets in Australia and Overseas: Do You Need More Than One Will?<\/a><\/p>\n\n<h2>Taiwan trusts and Australian beneficiaries<\/h2>\n<p>Taiwanese families increasingly use trusts, including Taiwan bank trusts. In Taiwan, a trust whose beneficiary is not the settlor is generally treated as a gift by the settlor, and a trust created by Will forms part of the estate. In Australia, a trust with Taiwan trustees is usually a foreign trust. Payments to an Australian-resident beneficiary can be assessable under section 99B of the Income Tax Assessment Act 1936, sometimes with an interest charge. The ATO has made clear that calling a trust payment a &#8220;gift&#8221; from a family member does not change this. A trustee or controlling family member moving to Australia can also change a trust&#8217;s residence. See <a href=\"\/en\/before-australian-tax-residency-trusts-wills\/\">Before Becoming an Australian Tax Resident<\/a> and <a href=\"\/en\/china-offshore-trust-tax-rules-australia\/\">China&#8217;s New Offshore Trust Tax Rules<\/a>, which discusses the Australian treatment of offshore trusts in a related context.<\/p>\n\n<h2>Taiwan&#8217;s offshore income rules and data matching<\/h2>\n<p>Estate planning does not happen in isolation from income tax. Under Taiwan&#8217;s Income Basic Tax Act (the alternative minimum tax, \u6700\u4f4e\u7a0e\u8d1f\u5236), a Taiwan-resident individual&#8217;s offshore income is included in basic income once the household&#8217;s offshore income reaches a threshold. Since 1 January 2023, Taiwan&#8217;s individual controlled foreign company (CFC) rules can also attribute profits of certain low-taxed foreign companies to Taiwan-resident shareholders. Taiwan exchanges financial account information with other tax authorities, including Australia, under the Common Reporting Standard, and both tax administrations use data matching. Structures holding Australian assets for a Taiwan-resident parent should be reviewed with these rules in mind.<\/p>\n\n<h2>Practical points<\/h2>\n<ul>\n<li><strong>Map residence and nationality first.<\/strong> Record each family member&#8217;s nationality, household registration and days in Taiwan. The two-year look-back period can decide whether Australian assets are within Taiwan estate tax.<\/li>\n<li><strong>List assets by location and ownership.<\/strong> Note how each Australian asset is held (sole name, joint tenants, company, trust). Jointly owned property passes outside the Will in Australia. Superannuation does not automatically form part of the estate.<\/li>\n<li><strong>Keep cost base records.<\/strong> Keep purchase contracts, improvement costs and valuations for Australian and Taiwan assets. The Australian-resident beneficiary will need them.<\/li>\n<li><strong>Coordinate the Wills.<\/strong> Use a Taiwan Will and an Australian Will with consistent terms, executors who can act in each place, and clear revocation clauses.<\/li>\n<li><strong>Plan gifts early and document them.<\/strong> Gifts within two years before death bring limited Taiwan estate tax benefit, and undocumented transfers create questions in both places.<\/li>\n<li><strong>Prepare documents for use across borders.<\/strong> Documents signed in Australia for use in Taiwan, or in Taiwan for use in Australia, usually need notarisation and authentication. See <a href=\"\/en\/notary-public-services-for-taiwan\/\">Notarising Australian Documents for Use in Taiwan<\/a>.<\/li>\n<\/ul>\n\n<h2>Common mistakes<\/h2>\n<ul>\n<li>Assuming Australian property is outside Taiwan estate tax because it is in Australia.<\/li>\n<li>Assuming the parent&#8217;s move to Australia, or giving up Taiwan nationality, has an immediate effect. Both are subject to two-year rules.<\/li>\n<li>Treating &#8220;no inheritance tax in Australia&#8221; as &#8220;no tax&#8221;. The deferred capital gain usually passes to the beneficiary.<\/li>\n<li>Making a new Will in one country with a general revocation clause that unintentionally revokes the Will in the other.<\/li>\n<\/ul>\n\n<h2>A typical situation<\/h2>\n<p>Consider a typical situation. A widowed parent lives in Taipei, keeps household registration there, and owns a Taipei apartment, Taiwan listed shares and a Melbourne apartment bought in 2012 for a child studying in Australia. The child is now an Australian citizen and tax resident. If the parent dies owning all three, Taiwan estate tax will generally apply to all three, including the Melbourne apartment, with no Australian estate tax to credit. In Australia, an executor will usually need a grant of probate (or, without a valid Will covering Australian assets, letters of administration) to deal with the Melbourne apartment. The child&#8217;s cost base for that apartment will generally be the parent&#8217;s 2012 cost base, not its value at death. The Taiwan assets the child inherits come into the Australian tax system from then on. Each point can be planned for if both sets of advisers see the whole picture.<\/p>\n\n<h2>How we can assist<\/h2>\n<p>We act on the Australian side: Australian Wills coordinated with Taiwan Wills, probate and letters of administration for Australian assets of a deceased who lived in Taiwan, documenting family gifts and loans, and notarial documents for use in Taiwan. On Taiwan tax, we work alongside the family&#8217;s Taiwan tax advisers and lawyers. Where family members disagree, confidential mediation can often resolve matters without open court proceedings. See also <a href=\"\/en\/deceased-died-overseas-australian-assets\/\">When the Deceased Died Overseas With Australian Assets<\/a>.<\/p>\n\n<h2>Related reading<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/en\/australia-inheritance-gift-tax-cgt-on-death\/\">No Inheritance Tax in Australia? Capital Gains on Death, Foreign Beneficiaries and Gifts from Overseas<\/a><\/li><li><a href=\"\/en\/inheritance-from-overseas-australia-tax\/\">Inheritance From Overseas: Australian Tax and Moving the Money<\/a><\/li><li><a href=\"\/en\/australian-will-and-overseas-will\/\">Assets in Australia and Overseas: Do You Need More Than One Will?<\/a><\/li><li><a href=\"\/en\/deceased-died-overseas-australian-assets\/\">When the Deceased Died Overseas With Australian Assets: What to Do<\/a><\/li><li><a href=\"\/en\/child-studying-in-australia-guardianship-medical-consent\/\">Your Child Studying in Australia: Guardianship, Medical Consent and Planning if Something Happens<\/a><\/li><li><a href=\"\/en\/will-made-in-china-taiwan-valid-in-australia\/\">A Will Made in China or Taiwan and Assets in Australia: Validity, Probate and Why You May Need an Australian Will<\/a><\/li><li><a href=\"\/en\/cross-border-case-studies-china-taiwan-families-australia\/\">Cross-Border Case Studies: Mainland Chinese and Taiwanese Families With Australian Legal Matters<\/a><\/li><\/ul>\n<p>Cross-border estates rarely go wrong because of one large mistake. More often, a sensible step in Taiwan has an unexpected result in Australia, or the reverse. The right course depends on the family&#8217;s facts, so obtain advice from a Taiwan tax adviser and an Australian accountant or tax adviser before assets move.<\/p>\n<p><em>Chua Tan Associates acts for families and their professional advisers on Australian legal matters with a cross-border dimension, working alongside lawyers and tax advisers in mainland China, Taiwan and Hong Kong. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an <a href=\"#ct-enquiry\">enquiry<\/a>. Advice is available in English, Mandarin and Cantonese.<\/em><\/p>\n<p class=\"ct-byline\"><em><a href=\"\/en\/justin-chua\/\">Justin Chua<\/a> (\u8521\u667a\u52cb), lawyer and mediator, Chua Tan Associates, Melbourne. General information only, not legal or tax advice.<\/em><\/p>\n<\/div>\n\n\n<div id=\"ct-enquiry\" class=\"ct-eq\" data-no-translation>\r\n<style>.ct-eq{background:#f4f1ea;border:1px solid #e3ddd0;border-radius:10px;padding:22px 24px;margin:32px 0;font-size:16px;line-height:1.6}.ct-eq h2,.ct-eq h3{margin:0 0 6px}.ct-eq p{margin:0 0 12px}.ct-eq form{display:grid;grid-template-columns:1fr 1fr;gap:12px}.ct-eq label{display:block;font-size:14px;font-weight:600;margin-bottom:4px}.ct-eq input,.ct-eq select,.ct-eq textarea{width:100%;box-sizing:border-box;padding:10px 12px;border:1px solid #cfc6b4;border-radius:6px;font-size:16px;background:#fff}.ct-eq .full{grid-column:1\/-1}.ct-eq button{background:#8a6a3b;color:#fff;border:0;border-radius:6px;padding:12px 22px;font-size:16px;cursor:pointer}.ct-eq .hp{position:absolute;left:-9999px}.ct-eq small{color:#5f5a50}.ct-eq .ok{background:#e7f3e8;border-left:4px solid #3c8d40;padding:12px 16px}.ct-eq .bad{background:#fbeaea;border-left:4px solid #b03a2e;padding:12px 16px}.ct-eq .ct-direct{display:flex;flex-wrap:wrap;gap:10px;margin-top:14px}.ct-eq .ct-direct a,.ct-eq .ct-direct button{background:#fff;color:#2b2b2b;border:1px solid #cfc6b4;padding:9px 14px;border-radius:6px;text-decoration:none;font-size:15px}@media(max-width:640px){.ct-eq form{grid-template-columns:1fr}}<\/style>\r\n<h3>Tell us about the estate<\/h3>\r\n<p>A short message is enough. We reply in English, Mandarin or Cantonese, and quote fees in writing before any work starts.<\/p>\r\n<form method=\"post\" action=\"https:\/\/chuatan.com.au\/wp-admin\/admin-post.php\">\r\n<input type=\"hidden\" name=\"action\" value=\"ct_estate_enquiry\">\r\n<input type=\"hidden\" name=\"ct_ts\" value=\"1792566813\">\r\n<input type=\"hidden\" name=\"ct_lang\" value=\"en\">\r\n<input type=\"hidden\" name=\"ct_page\" value=\"https:\/\/chuatan.com.au\/en\/taiwan-estate-gift-tax-australian-assets\/\">\r\n<div class=\"hp\" aria-hidden=\"true\"><label>Website<input type=\"text\" name=\"ct_website\" tabindex=\"-1\" autocomplete=\"off\"><\/label><\/div>\r\n<div><label for=\"ct_name\">Your name *<\/label><input id=\"ct_name\" name=\"ct_name\" required maxlength=\"120\"><\/div>\r\n<div><label for=\"ct_email\">Email<\/label><input id=\"ct_email\" name=\"ct_email\" type=\"email\" maxlength=\"160\"><\/div>\r\n<div><label for=\"ct_phone\">Phone, WeChat or WhatsApp<\/label><input id=\"ct_phone\" name=\"ct_phone\" maxlength=\"80\"><\/div>\r\n<div><label for=\"ct_language\">Preferred language<\/label><select id=\"ct_language\" name=\"ct_language\"><option>English<\/option><option>Mandarin<\/option><option>Cantonese<\/option><\/select><\/div>\r\n<div><label for=\"ct_type\">What do you need help with?<\/label><select id=\"ct_type\" name=\"ct_type\"><option value=\"\">Please choose<\/option><option>Someone has died and there is a Will<\/option><option>Someone has died and there is no Will<\/option><option>Someone has died and I am not sure if there is a Will<\/option><option>Making or updating a Will or estate plan<\/option><option>Executor or trustee question<\/option><option>A dispute about an estate<\/option><option>Other<\/option><\/select><\/div>\r\n<div><label for=\"ct_state\">Where are the assets?<\/label><select id=\"ct_state\" name=\"ct_state\"><option value=\"\">Please choose<\/option><option>Victoria<\/option><option>New South Wales<\/option><option>Queensland<\/option><option>Western Australia<\/option><option>South Australia<\/option><option>Tasmania<\/option><option>ACT<\/option><option>Northern Territory<\/option><option>More than one state<\/option><option>Overseas as well<\/option><option>Not sure<\/option><\/select><\/div>\r\n<div class=\"full\"><label for=\"ct_time\">Best time to contact you (optional)<\/label><input id=\"ct_time\" name=\"ct_time\" maxlength=\"120\"><\/div>\r\n<div class=\"full\"><label for=\"ct_msg\">Brief details (optional)<\/label><textarea id=\"ct_msg\" name=\"ct_msg\" rows=\"4\" maxlength=\"3000\"><\/textarea><\/div>\r\n<div class=\"full\"><button type=\"submit\">Send enquiry<\/button><br><small>We use your details only to respond to your enquiry. Sending this form does not create a lawyer\u2013client relationship. <a href=\"\/privacy-policy\/\">Privacy<\/a><\/small><\/div>\r\n<\/form>\r\n<div class=\"ct-direct\"><strong style=\"width:100%\">Or contact us directly<\/strong>\r\n<a href=\"tel:+61396023988\">Call +61 3 9602 3988<\/a>\r\n<a href=\"mailto:chuatan@tpg.com.au\">chuatan@tpg.com.au<\/a>\r\n<a href=\"https:\/\/wa.me\/61490369102\" target=\"_blank\" rel=\"noopener\">WhatsApp +61 490 369 102<\/a>\r\n<button type=\"button\" class=\"ct-wechat\" data-msg=\"WeChat ID copied\">WeChat: chuatan262<\/button>\r\n<\/div>\r\n<\/div>\r\n\t\n\n<div class=\"ct-guides\" data-no-translation><style>.ct-guides{margin:28px 0}.ct-guides ul{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:10px;list-style:none;padding:0;margin:10px 0 0}.ct-guides li{margin:0}.ct-guides a{display:block;padding:12px 14px;border:1px solid #e3ddd0;border-radius:6px;text-decoration:none;background:#fff;height:100%}<\/style><h3>Estate guides<\/h3><ul><li><a href=\"\/en\/do-i-need-probate\/\">Do I need probate? 2-minute check<\/a><\/li><li><a href=\"\/en\/what-to-do-when-someone-dies\/\">What to do when someone dies: 30-day checklist<\/a><\/li><li><a href=\"\/en\/letters-of-administration-victoria\/\">No Will? Letters of administration and who inherits<\/a><\/li><li><a href=\"\/en\/estate-planning-victoria\/\">Estate planning: Will, power of attorney, medical decisions<\/a><\/li><li><a href=\"\/en\/testamentary-trusts\/\">Testamentary trusts<\/a><\/li><li><a href=\"\/en\/superannuation-and-your-will\/\">Superannuation and your Will<\/a><\/li><li><a href=\"\/en\/executor-disputes\/\">Executor problems and disputes<\/a><\/li><li><a href=\"\/en\/professional-executor-trustee\/\">Professional executor &amp; trustee services<\/a><\/li><li><a href=\"\/en\/%E5%AE%A2%E6%88%B7%E8%AF%84%E4%BB%B7\/\">Client reviews<\/a><\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>Taiwan taxes the worldwide estate of a Taiwan national  [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_meta-robots-noindex":"","_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[25,787516595],"tags":[],"class_list":["post-19217","post","type-post","status-publish","format-standard","hentry","category-25","category-cross-border-families"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v28.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Taiwan Estate and Gift Tax With Australian Assets | Chua Tan Associates<\/title>\n<meta name=\"description\" content=\"Taiwan estate and gift tax can reach Australian assets of a parent living in Taiwan. Rates, two-year rules, Australian CGT for heirs and planning steps.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/chuatan.com.au\/en\/taiwan-estate-gift-tax-australian-assets\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where\" \/>\n<meta property=\"og:description\" content=\"Taiwan estate and gift tax can reach Australian assets of a parent living in Taiwan. Rates, two-year rules, Australian CGT for heirs and planning steps.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/chuatan.com.au\/en\/taiwan-estate-gift-tax-australian-assets\/\" \/>\n<meta property=\"og:site_name\" content=\"Chua Tan Associates\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/chuatanassociateslawyersmelbourne\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-21T05:03:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/chuatan.com.au\/wp-content\/uploads\/2023\/08\/scott-graham-OQMZwNd3ThU-unsplash-1024x683.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Justin Chua \u8521\u667a\u52cb\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Justin Chua \u8521\u667a\u52cb\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/\"},\"author\":{\"name\":\"Justin Chua \u8521\u667a\u52cb\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#\\\/schema\\\/person\\\/76bc50f7a94d8325922ba9ff52570734\"},\"headline\":\"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where\",\"datePublished\":\"2026-10-21T05:03:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/\"},\"wordCount\":2582,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#organization\"},\"articleSection\":[\"\u9057\u5631\",\"\u8de8\u5883\u5bb6\u65cf\u4e0e\u8d44\u4ea7\"],\"inLanguage\":\"en-AU\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/\",\"url\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/\",\"name\":\"Taiwan Estate and Gift Tax With Australian Assets | Chua Tan Associates\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#website\"},\"datePublished\":\"2026-10-21T05:03:50+00:00\",\"description\":\"Taiwan estate and gift tax can reach Australian assets of a parent living in Taiwan. Rates, two-year rules, Australian CGT for heirs and planning steps.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/#breadcrumb\"},\"inLanguage\":\"en-AU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/taiwan-estate-gift-tax-australian-assets\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/chuatan.com.au\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Uncategorised\",\"item\":\"https:\\\/\\\/chuatan.com.au\\\/en\\\/category\\\/uncategorised\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#website\",\"url\":\"https:\\\/\\\/chuatan.com.au\\\/\",\"name\":\"Chua Tan Associates \u8521\u5e86\u4f1f\u5f8b\u5e08\u4e8b\u52a1\u6240\",\"description\":\"Lawyers, consultants and public notary service.\",\"publisher\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#organization\"},\"alternateName\":\"Chua Tan Lawyers\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/chuatan.com.au\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-AU\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#organization\",\"name\":\"Chua Tan Lawyers, Public Notary and Consultant\",\"alternateName\":\"Chua Tan Lawyers\",\"url\":\"https:\\\/\\\/chuatan.com.au\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/chuatan.com.au\\\/wp-content\\\/uploads\\\/2023\\\/10\\\/CHUA-TAN.jpg\",\"contentUrl\":\"https:\\\/\\\/chuatan.com.au\\\/wp-content\\\/uploads\\\/2023\\\/10\\\/CHUA-TAN.jpg\",\"width\":923,\"height\":923,\"caption\":\"Chua Tan Lawyers, Public Notary and Consultant\"},\"image\":{\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/chuatanassociateslawyersmelbourne\",\"https:\\\/\\\/au.linkedin.com\\\/company\\\/chua-tan-associates\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/chuatan.com.au\\\/#\\\/schema\\\/person\\\/76bc50f7a94d8325922ba9ff52570734\",\"name\":\"Justin Chua \u8521\u667a\u52cb\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-AU\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g\",\"caption\":\"Justin Chua \u8521\u667a\u52cb\"},\"description\":\"\u8521\u667a\u52cb\u5f8b\u5e08\uff08Justin Chua\uff09\u662f\u8521\u5e86\u4f1f\u5f8b\u5e08\u4e8b\u52a1\u6240\u7684\u5f8b\u5e08\u53ca\u8c03\u89e3\u5458\uff0c2020\u5e74\u83b7\u51c6\u6267\u4e1a\uff0c\u6301\u6709RMIT\u5927\u5b66\u6cd5\u5b66\u5b66\u4f4d\u53ca\u58a8\u5c14\u672c\u5927\u5b66\u5546\u5b66\u5b66\u58eb\u5b66\u4f4d\uff08\u4f1a\u8ba1\u4e13\u4e1a\uff09\u3002\u4ed6\u662f\u5168\u56fd\u8ba4\u8bc1\u8c03\u89e3\u5458\uff08AMDRAS\uff09\u3001\u5bb6\u4e8b\u7ea0\u7eb7\u8c03\u89e3\u5458\uff08FDRP\uff09\u3001\u5bb6\u4e8b\u6cd5\u4ef2\u88c1\u5458\uff0c\u4ee5\u53caSTEP\u9644\u5c5e\u4f1a\u5458\uff0c\u4e3b\u8981\u5904\u7406\u9057\u5631\u4e0e\u9057\u4ea7\u3001\u5bb6\u5ead\u6cd5\u3001\u8de8\u5883\u5bb6\u65cf\u4e0e\u5546\u4e1a\u4e8b\u52a1\uff0c\u5e76\u4ee5\u666e\u901a\u8bdd\u548c\u82f1\u8bed\u4e3a\u5ba2\u6237\u63d0\u4f9b\u670d\u52a1\u3002 Justin Chua is a lawyer and mediator at Chua Tan Associates, admitted in 2020, with a law degree from RMIT University and a Bachelor of Commerce (accounting) from the University of Melbourne. He is a nationally accredited mediator, Family Dispute Resolution Practitioner, family law arbitrator and STEP Affiliate, advising on wills and estates, family law, and cross-border family and business matters in Mandarin and English.\",\"sameAs\":[\"https:\\\/\\\/chuatan.com.au\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Taiwan Estate and Gift Tax With Australian Assets | Chua Tan Associates","description":"Taiwan estate and gift tax can reach Australian assets of a parent living in Taiwan. Rates, two-year rules, Australian CGT for heirs and planning steps.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/chuatan.com.au\/en\/taiwan-estate-gift-tax-australian-assets\/","og_locale":"en_US","og_type":"article","og_title":"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where","og_description":"Taiwan estate and gift tax can reach Australian assets of a parent living in Taiwan. Rates, two-year rules, Australian CGT for heirs and planning steps.","og_url":"https:\/\/chuatan.com.au\/en\/taiwan-estate-gift-tax-australian-assets\/","og_site_name":"Chua Tan Associates","article_publisher":"https:\/\/www.facebook.com\/chuatanassociateslawyersmelbourne","article_published_time":"2026-10-21T05:03:50+00:00","og_image":[{"width":1024,"height":683,"url":"https:\/\/chuatan.com.au\/wp-content\/uploads\/2023\/08\/scott-graham-OQMZwNd3ThU-unsplash-1024x683.jpg","type":"image\/jpeg"}],"author":"Justin Chua \u8521\u667a\u52cb","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Justin Chua \u8521\u667a\u52cb","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/#article","isPartOf":{"@id":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/"},"author":{"name":"Justin Chua \u8521\u667a\u52cb","@id":"https:\/\/chuatan.com.au\/#\/schema\/person\/76bc50f7a94d8325922ba9ff52570734"},"headline":"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where","datePublished":"2026-10-21T05:03:50+00:00","mainEntityOfPage":{"@id":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/"},"wordCount":2582,"commentCount":0,"publisher":{"@id":"https:\/\/chuatan.com.au\/#organization"},"articleSection":["\u9057\u5631","\u8de8\u5883\u5bb6\u65cf\u4e0e\u8d44\u4ea7"],"inLanguage":"en-AU","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/","url":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/","name":"Taiwan Estate and Gift Tax With Australian Assets | Chua Tan Associates","isPartOf":{"@id":"https:\/\/chuatan.com.au\/#website"},"datePublished":"2026-10-21T05:03:50+00:00","description":"Taiwan estate and gift tax can reach Australian assets of a parent living in Taiwan. Rates, two-year rules, Australian CGT for heirs and planning steps.","breadcrumb":{"@id":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/#breadcrumb"},"inLanguage":"en-AU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/chuatan.com.au\/taiwan-estate-gift-tax-australian-assets\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/chuatan.com.au\/"},{"@type":"ListItem","position":2,"name":"Uncategorised","item":"https:\/\/chuatan.com.au\/en\/category\/uncategorised\/"},{"@type":"ListItem","position":3,"name":"Taiwan Estate and Gift Tax for Families With Australian Ties: What Applies Where"}]},{"@type":"WebSite","@id":"https:\/\/chuatan.com.au\/#website","url":"https:\/\/chuatan.com.au\/","name":"Chua Tan Associates","description":"Lawyers and notary public services in Melbourne.","publisher":{"@id":"https:\/\/chuatan.com.au\/#organization"},"alternateName":"Chua Tan Lawyers","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/chuatan.com.au\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-AU"},{"@type":"Organization","@id":"https:\/\/chuatan.com.au\/#organization","name":"Chua Tan Associates \u2013 Lawyers &amp; Notary Public, Melbourne","alternateName":"Chua Tan Lawyers","url":"https:\/\/chuatan.com.au\/","logo":{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/chuatan.com.au\/#\/schema\/logo\/image\/","url":"https:\/\/chuatan.com.au\/wp-content\/uploads\/2023\/10\/CHUA-TAN.jpg","contentUrl":"https:\/\/chuatan.com.au\/wp-content\/uploads\/2023\/10\/CHUA-TAN.jpg","width":923,"height":923,"caption":"Chua Tan Lawyers, Public Notary and Consultant"},"image":{"@id":"https:\/\/chuatan.com.au\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/chuatanassociateslawyersmelbourne","https:\/\/au.linkedin.com\/company\/chua-tan-associates"]},{"@type":"Person","@id":"https:\/\/chuatan.com.au\/#\/schema\/person\/76bc50f7a94d8325922ba9ff52570734","name":"Justin Chua","image":{"@type":"ImageObject","inLanguage":"en-AU","@id":"https:\/\/secure.gravatar.com\/avatar\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6d690f94c05b0834eb3239130d09e6296a334a1b2063962b54b1d16d3754c22a?s=96&d=mm&r=g","caption":"Justin Chua \u8521\u667a\u52cb"},"description":"Justin Chua is a lawyer and mediator at Chua Tan Associates, admitted in 2020, with a law degree from RMIT University and a Bachelor of Commerce (accounting) from the University of Melbourne. He is a nationally accredited mediator, Family Dispute Resolution Practitioner, family law arbitrator and STEP Affiliate, advising on wills and estates, family law, and cross-border family and business matters in Mandarin and English.","sameAs":["https:\/\/chuatan.com.au\/"]}]}},"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/posts\/19217","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/comments?post=19217"}],"version-history":[{"count":0,"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/posts\/19217\/revisions"}],"wp:attachment":[{"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/media?parent=19217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/categories?post=19217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chuatan.com.au\/en\/wp-json\/wp\/v2\/tags?post=19217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}