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2009 2010 2011-2012 2013 年度贈與免稅額 $13,000 $13,000 $13,000 $14,000 生前贈與免稅額 $1,000,000 $1,000,000 $5,000,000 (+ 2012 CPI) $1,000,000 遺產稅免稅額 $3,500,000 (扣除前項已贈與之金額) 無遺產稅* $5,000,000** (扣除前項已贈與之金額) $ ...

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