國稅局提供便利一站式查詢金融遺產及遺產稅申報稅額試算服務

According to the Ministry of Finance’s Central Region Internal Revenue Service (IRS), the IRS has been providing the “Single Window Inquiry for Financial Estates” service since July 1, 2009, and the “Trial Calculation of Estate Tax Returns” service since January 1, 2011, so that the public can go to the nearest IRS to inquire about a decedent’s financial estate and apply for a trial calculation of estate tax returns, which is a time-saving and convenient way to save time and money.

The Institute further explained that, in practice, the public has limited knowledge of the status of the property left by the decedent. In the past, in addition to inquiring about the decedent’s property and income from the IRS, the public also had to inquire about the decedent’s financial estate from different organizations such as banks, insurance companies, and securities companies, which was a time-consuming process; now, the heirs only need to bring along their identity documents, the decedent’s death certificate or exclusion transcript, and the proof of the decedent’s relationship (in the event that the decedent’s death certificate or exclusion transcript is commissioned, please attach the agent’s identity certificate) to the service. Now, the heirs only need to bring along their identification documents, the decedent’s death certificate or exclusion transcript, and documents proving their relationship with the decedent (if the decedent was appointed, please attach the agent’s identification and letter of appointment), and then they can go to the counter at the IRS to apply for information on the decedent’s deposits at the time of his or her death, loans from financial institutions, listed (over-the-counter) and over-the-counter marketable securities, futures, life insurance, and safe deposit boxes from the nine major financial institutions, and apply for the Trial Estimation of the amount of tax to be claimed on the estate tax return, thus increasing the convenience in filing estate tax returns.

Source: Collated excerpts from Ministry of Finance press release