Standards for the Recognition of Owner-Occupied Houses and of the Status of an Individual to Lease out Premises for Public-Welfare Purposes
2024-04-25
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Article 1
These Standards are enacted pursuant to the provisions of Paragraph 4, Article 5 of the House Tax Act.
Article 2
Ⅰ. A house used for residential purposes by the individual owner or a right-of-use house with superficies registered on the land thereof and used for residential purposes by the individual right-of-use holder is self-residence if the following conditions are satisfied:
1.The house is not leased out or used for business;
2.The house owner or right-of-use holder, his/her spouse or one of their lineal relatives resides in the house and has set their residence in the house on their household registration;
3.The total number of houses owned by a person, his/her spouse, or their minor children shall not exceed three.
Ⅱ.If a married couple and their minor children only own one house in the country, are in compliance with the provisions of Subparagraph 1 and Subparagraph 2 of the preceding paragraph, and the current value of the house is below a certain amount, the tax rate stipulated in the proviso in the first item of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act shall apply.
1.The house is not leased out or used for business;
2.The house owner or right-of-use holder, his/her spouse or one of their lineal relatives resides in the house and has set their residence in the house on their household registration;
3.The total number of houses owned by a person, his/her spouse, or their minor children shall not exceed three.
Ⅱ.If a married couple and their minor children only own one house in the country, are in compliance with the provisions of Subparagraph 1 and Subparagraph 2 of the preceding paragraph, and the current value of the house is below a certain amount, the tax rate stipulated in the proviso in the first item of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act shall apply.
Article 3
The phrase “houses leased out for public welfare purposes by a landlord registered with the local government as a charity,” as referred to in Item 1 of Subparagraph 1 of Paragraph 1 of Article 5 of the House Tax Act, refers to the situation where a landlord registered with a municipality, county, or city competent authority in accordance with the Housing Act and other related regulations leases out houses for residential purposes within a particular period of time determined by such competent authority.
Article 4
These Standards shall come into effect from July 1, 2024.