Location for Foreigners Residing in Taiwan to Declare Gifts of Real Estate Located within the ROC.
The National Taxation Bureau of Taipei, Ministry of Finance, has stated that a citizen recently called to inquire about the declaration process when foreigners holding an ROC (Taiwan) Resident Certificate wish to gift real estate to their children. Specifically, whether foreigners holding an ROC (Taiwan) Resident Certificate should declare the gift to the National Taxation Bureau where the donor's residential address is registered, to the Bureau where the real estate is located, or if they should instead follow the procedure applicable to ordinary foreigners and declare the gift tax to the National Taxation Bureau of Taipei.
The Bureau explained that, as prescribed in Paragraph 2 of Article 3 and Paragraph 2 of Article 24 of the Estate and Gift Tax Act, non-ROC citizens (i.e., foreigners) shall be subject to gift tax only to the extent that the property is located within the ROC and file the gift tax return with the competent tax authority where the donor has his/her household registration record (i.e., the National Taxation Bureau of Taipei).
The Bureau provided an example: Party A, a Japanese national residing in Kaohsiung City, Taiwan, wishes to gift his real estate in Taichung to his daughter, Party B. Since the donor, Party A, is a foreigner, the gift tax should be filed with the National Taxation Bureau of Taipei, rather than with the Bureau where the donor’s residential address is registered or where the real estate is located. Moreover, since Party A is not a citizen of the ROC, online filing is not applicable. However, Party A can visit the eTax Portal of the Ministry of Finance (https://www.etax.nat.gov.tw) to download the tax return form and then submit the declaration form along with the required documents to the Bureau by mail, thus avoiding the need to travel a long distance to the National Taxation Bureau of Taipei.
The Bureau reminds taxpayers to pay attention to tax laws and relevant regulations to protect their rights and interests. If you have any questions or are not familiar with taxation laws, you are welcome to call the toll-free service hotline (0800-000-321) or contact the National Taxation Bureau in your jurisdiction area, where someone will assist you.
(Contact Person: Head of the Comprehensive Income Tax and Estate and Gift Tax Section Chen, Tel: 2311-3711 Ext. 1630)
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=ef72fd5594ca4477aa8aa5c72fbeefa3