Taiwan問題121 · Taxation and finance
Property given to which of the following relatives is free of gift tax, no matter how much it is worth?
In the exam (Chinese)
贈與給下列哪一類親屬的財產，不論金額是多少，都可以免被課徵贈與稅？
- aParents.父母。
- bChildren.子女。
- cBrothers and sisters.兄弟姊妹。
- dSpouse.配偶。Correct answer
Why?
Under the Estate and Gift Tax Act, gifts between spouses are not counted in the total of gifts, so no gift tax is due however large the amount.
Translated with AI. In the exam the question is in Chinese, as shown above.
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Take a free mock exam問題122
In which case can a foreigner NOT open a deposit account at a bank in Taiwan?Correct answer:A person who holds only a foreign passport.
下列何種情形，外國人無法向國內銀行開設存款帳戶？ — 僅持有外國護照者。
問題114
問題115
If you earn income from work, which tax do you have to pay?Correct answer:Comprehensive income tax (綜合所得稅).
你如果有個人工作的所得收入，應該要繳納什麼稅？ — 綜合所得稅。
問題116
When is the filing period for the annual comprehensive income tax?Correct answer:May 1 to May 31 of the next year.
申報年度綜合所得稅的期間是什麼時候？ — 次年5月1日至5月31日。
Source
The questions and answers come from the Ministry of the Interior’s official written question bank for the naturalization test (歸化測試), edition 114年11月 (November 2025), published by its Department of Household Registration. Exam questions held under laws and regulations are not protected by copyright in Taiwan (Copyright Act, art. 9 par. 1 item 5). The English translation and the explanations were made with AI; the written test itself is in Chinese. Not affiliated with the Ministry of the Interior, the National Immigration Agency or any household registration office.
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