Reported about 1 year ago
A father, surnamed Chen, left his $45 million estate entirely to his son in his will, leaving nothing for his two daughters, leading them to feel dissatisfied and eventually win a lawsuit to retrieve their rightful share. According to Taiwan's regulations, when an heir's legal portion is violated in a will, they can request a portion to be deducted from the inheritance, with the court ruling that the son should return a portion of the estate to the other heirs. After settling inheritance tax, dividing the estate does not incur a gift tax, but any subsequent transfer without compensation will be subject to gift tax.
Source: YAHOO