1. As stipulated under par. 7, article 20 of the Estate and Gift Tax Act, the monetary asset of the parent bequeathed to their offspring at marriage, with a total amount capped up at one million NT dollars, is excluded from the total gift amount for levying the gift tax.
2. The calculation of the “marriage period” principally calls for having the asset gifted within a six-month period before or after the marriage to be eligible as marriage gift.