Ministry of Finance Amends New Regulations: Real Estate and Land Tax 2.0 Specific Equity Transaction Relaxation
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Taiwan's Ministry of Finance today amended the "Operating Essentials for Income Tax Declaration on Real Estate and Land Tax 2.0" to relax the income calculation method for specific equity transactions. If equity acquired before June 30, 2021, includes real estate acquired before December 31, 2015, related gains and losses will not be considered real estate and land tax income, effective immediately.