Brothers and sisters do not qualify for preferential self-occupied housing tax rates
Quick Look
- Taiwan's tax authorities clarify that preferential self-occupied housing tax rates require direct family members (parents, children) to be registered and residing in the property, not collateral relatives like siblings.
- Providing a registered address for siblings alone does not meet the criteria, potentially leading to higher taxes.
AI-generated summary
Why It Matters
A citizen inquired why their property, where siblings were registered, did not qualify for the preferential self-occupied housing tax rate. The Keelung City Tax Bureau responded by clarifying the tax law's requirements.
自住房屋優惠稅率並非只要有人設籍即可適用，仍須符合稅法規定的親屬關係及實際居住要件，若僅提供兄弟姊妹設籍，因屬旁系親屬，並不符合自住房屋優惠稅率適用資格。(圖/資料照)
近來有民眾向稅務機關詢問，名下房屋提供兄弟設籍居住，為何仍無法適用自住房屋優惠稅率，引發不少民眾對自住房屋稅資格認定的疑問。
對此，基隆市稅務局表示，自住房屋優惠稅率並非只要有人設籍即可適用，仍須符合稅法規定的親屬關係及實際居住要件，若僅提供兄弟姊妹設籍，因屬旁系親屬，並不符合自住房屋優惠稅率適用資格。
稅務局說明，自住房屋優惠稅率除須符合「無出租」及「未供營業使用」外，納稅義務人本人、配偶及未成年子女，全國合計以3戶為限，且房屋必須供本人、配偶或直系親屬辦竣戶籍登記並實際居住使用。
稅務局進一步指出，所謂直系親屬，主要包含父母、祖父母、子女及孫子女等直系血親；兄弟姊妹則屬旁系血親，因此即使房屋提供弟弟、哥哥或姊妹設籍與居住，也不符合自住房屋優惠稅率規定。
換言之，若房屋僅由兄弟姊妹設籍使用，稅捐機關仍可能依非自住房屋稅率課徵房屋稅，稅負差距恐明顯增加。
稅務局提醒，民眾辦理戶籍遷入前，應先確認是否符合自住房屋相關規定，避免誤以為只要親人設籍即可享有優惠稅率，導致後續補稅或產生爭議。
Open Questions
- What is the specific tax rate difference between self-occupied and non-self-occupied housing in Taiwan?
- Are there any exceptions or specific circumstances where collateral relatives might be considered for preferential rates?
- What are the penalties or procedures for non-compliance once discovered by tax authorities?
