According to Article 1030-1 of the Civil Code, if the spouse of the decedent declares the right to claim for the distribution of the remainder of the property, the claimed amount can be deducted from

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The National Taxation Bureau of the Northern Area（NTBNA）, Ministry of Finance stated that, if the spouse of the decedent claims the right to request the distribution of the remaining property difference under Article 1030-1 of the Civil Code, the taxpayer may declare a deduction from the total amount of the inheritance to the tax authority.

The NTBNA further explains that if the taxpayer fails to transfer the property corresponding to the request to the spouse of the decedent within one year of issuing the tax payment or exemption certificate by the tax authority, the tax authority shall, within five years from the day following the expiration of the aforementioned period, collect the outstanding tax due on the unpaid portion.

If you have any questions, please call the toll-free number 0800-000-321. The Bureau will assign a professional to serve you.

〔Contact：Ms. Kuo, Section Head of Individual Income, Estate and Gift Tax Division；Tel. No.（03）3396789, Ext. 1460〕

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=8402c838f708482690abfc7aaf23ce74