National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance indicated, as stipulated under Subparagraph 7, Paragraph 1, Article 20 of the Estate and Gift Tax Act, the monetary asset of the parent bequeathed to his (her) offspring at marriage, with a total amount capped up at one million NT dollars, is excluded from the total gift amount for levying the gift tax.
       NTBNA additionally explains, the calculation of the “marriage period” principally calls for having the asset gifted by parents within a six-month period before or after the marriage to be eligible as a wedding gift.
       If you have any further questions, please call the toll-free number 0800-000-321. The bureau will assign a professional to serve you.