{"id":6233,"date":"2026-08-07T18:01:21","date_gmt":"2026-08-07T10:01:21","guid":{"rendered":"https:\/\/www.lexgroup.com.tw\/6233\/"},"modified":"2026-08-07T18:09:31","modified_gmt":"2026-08-07T10:09:31","slug":"%e6%83%87%e5%ae%89%e6%b3%95%e4%bb%a4%e9%9b%99%e9%80%b1%e5%88%8a-%e7%ac%ac493%e6%9c%9f","status":"publish","type":"post","link":"https:\/\/www.lexgroup.com.tw\/en\/6233\/","title":{"rendered":"Lexgroup Newsletter (Issue No. 493)"},"content":{"rendered":"\n

Taxation<\/strong><\/strong><\/p>\n\n\n\n

1.Ruling Pertaining to Income Tax<\/u><\/em><\/strong><\/p>\n\n\n\n

On 15 July 2026, the Ministry of Finance (MOF) issued a ruling to explain that, where an individual sells a house originally acquired through succession or donation and the actual transaction price has been provided or discovered by the tax authority, the prevailing assessed value of the house at the time of succession or donation to be deducted pursuant to Subparagraph 2, Category 7, Paragraph 1, Article 14 of the Income Tax Act may be adjusted in accordance with the consumer price index published by the government.<\/p>\n\n\n\n

Reported by: Paul Hsu \/ Sean Tsai<\/strong><\/strong><\/p>\n\n\n\n

2.Tax Benefits Expanded to Relatives of Parties to Same-Sex Marriages<\/u><\/em><\/strong><\/p>\n\n\n\n

On July 23, 2026, the MOF issued a ruling with Ref. No. Tai-Cai-Shui-11504562700, expressly providing that a party to a same-sex marriage and the other party’s lineal blood relatives, the spouses of such lineal blood relatives, blood relatives within the second degree, and the spouses of such blood relatives may, as applicable, be treated in the same manner as lineal relatives or relatives within the second degree for purposes of the following tax benefits:<\/p>\n\n\n\n

(1) Provisions concerning lineal relatives in relation to the preferential tax rate for owner-occupied residential houses, the preferential land value tax rate for owner-occupied residential land, the preferential land value increment tax rate, and the refund of land value increment tax upon repurchase (including where the replacement property is purchased before the original property is sold).<\/p>\n\n\n\n

(2) Provisions concerning relatives within the second degree in relation to the exemption from vehicle license tax for vehicles used by persons with disabilities.<\/p>\n\n\n\n

(3) Provisions concerning lineal relatives in relation to the credit against or refund of individual income tax previously paid where a taxpayer repurchases a house for use as the taxpayer\u2019s own residence.<\/p>\n\n\n\n

Reported by: Paul Hsu \/ Linda Guo<\/strong><\/strong><\/p>\n\n\n\n

Real estate<\/strong><\/strong><\/p>\n\n\n\n

3.Draft amendment to certain provisions of Urban Renewal Act<\/u><\/em><\/strong><\/p>\n\n\n\n

On 16 July 2026, the Executive Yuan proposed the draft amendment to certain provisions of the Urban Renewal Act and we summarize below:<\/p>\n\n\n\n

(1) The definition of a “full-project management institution” is introduced.\u00a0 Property owners may choose to appoint a full-project management institution as the implementer of an urban renewal project, or establish an urban renewal association to implement the project while engaging a full-project management institution to coordinate and manage the relevant matters.<\/p>\n\n\n\n

(2) Following the approval of a rights transfer plan, the maximum period during which the competent authority may prohibit the disposition of the relevant land and buildings by public notice will be extended from two years to three years.<\/p>\n\n\n\n

(3) Where landowners and owners of lawful buildings implement an urban renewal project themselves or through a full-project management institution, and both the existing buildings and the post-renewal planning and design satisfy the conditions prescribed by the competent authority, the project may qualify for an increased floor area ratio (FAR) incentive of up to 150% of the base FAR. In addition, where floor area and the corresponding land ownership are donated without compensation for use as social housing, further FAR incentives may be granted upon approval by the competent authority at the relevant level.<\/p>\n\n\n\n

(4) The application period for certain tax incentives and exemptions will be extended for five years following the effective date of these amendments.<\/p>\n\n\n\n

Reported by: Kang-Shen Liu\/ Paul Hsu<\/strong><\/strong><\/p>\n\n\n\n

International Trade<\/strong><\/strong><\/p>\n\n\n\n

4.Amendments to Regulations for Rewarding Informants in Cases Involving False Labeling of Origin of Goods by Exporters\/Importers<\/u><\/em><\/strong><\/p>\n\n\n\n

On 21 July 2026, the Ministry of Economic Affairs announced to amend the “Regulations for Rewarding Informants in Cases Involving False Labeling of Origin of Goods by Exporters\/Importers”.\u00a0 We summarize below:<\/p>\n\n\n\n

(1) A provision requiring the confidentiality of the informant’s reporting information was added.<\/p>\n\n\n\n

(2) The existing reward mechanism was changed to money rewards and the calculation methods for such rewards as well as the cap on the total amount received within the same year were specified.<\/p>\n\n\n\n

(3) The distribution methods for the money rewards and the budget source were added.<\/p>\n\n\n\n

Reported by: Kang-Shen Liu \/ Sean Tsai<\/strong><\/strong><\/p>\n\n\n\n

Editors:<\/strong>
Mike Lu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Stacy Lo\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Jeffrey Liu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Partner)<\/strong>
Kang-Shen Liu\u00a0\u00a0\u00a0 \u00a0\u00a0(Partner)<\/strong>
David Tsai\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Partner)<\/strong>
Angela Lin\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Paul Hsu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong>
Alex Li\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(Partner)<\/strong><\/td>		Counselors:<\/strong>
Echo Yeh<\/strong>
Sue Su<\/strong>
Jolene Wang (Lexcel Partners IP Firm)<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

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