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Is inherited land reserved for public facilities subject to estate tax?

       The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that, according to Article 50-1 of the Urban Planning Law, if land reserved for public facilities is inherited, it shall be exempted from estate tax. 
       The NTBNA further explains that, when filling in the estate tax return, the amount of land reserved for public facilities shall still be included in the total estate amount to calculate the value of the estate, and the same amount shall be deducted from the total in the column of “deduction”.
       If you have any further questions, please call the toll-free number 0800-000-321 for dedicated assistance.

Issued:National Taxation Bureau of Northern Area Release date:2022-02-15 Last updated:2022-02-15 Click times:471