As of 2026/08/03, the Taiwan Tax Bureau released guidance allowing heirs to request partial payment of estate tax before the full settlement of the estate, facilitating the registration of joint property inheritance. This provision enables beneficiaries to meet registration deadlines without awaiting the complete distribution of assets, thereby reducing delays in property transfer. The request must be submitted in writing to the local tax office, accompanied by supporting documentation outlining the estate’s current status and the amount sought for immediate payment. Upon approval, the partial payment will be treated as an advance toward the total estate tax liability, and the corresponding portion of the inheritance registration process may proceed. The Bureau stressed that such advances are subject to interest calculations and must be reported in the subsequent tax filing. This measure is designed to streamline the inheritance workflow and alleviate cash‑flow constraints for heirs during the probate period.
Key Takeaways
- Advance Payment Option: Heirs may request partial estate tax payment to initiate inheritance registration.
- Documentation: Written request and estate status proof are required.
- Interest Implications: Advance payments accrue interest and must be reported in future filings.
Source: Read Original Announcement