Once a final judgment has been made, establishing that the property is owned by the decedent, the taxpayer should file the estate tax.

---

 National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance stated that according to Article 21-1 of the Enforcement Rules of the Estate and Gift Tax Act, where a final judgement has been adjudicated determining the property owned by the decedent after the death of the decedent, an estate tax return reporting the property left by the decedent shall be refiled. 
    NTBNA further explained that the taxpayer shall file the estate tax with the competent tax authority within six (6) months from the date of final judgment rendered by the court.
    If you have any further questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=edc2e757a2f84d239db0ebe4e4c2059c