財政部民國109年1月16日台財稅字第10804677570號

核釋「遺產及贈與稅法」第41條規定有關以不動產或股權捐贈予公益信託者，應檢附稽徵機關核發之證明書，始得辦理移轉登記之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 41 of "Estate and Gift Tax Act", which stipulates relevant rules that a person who donates property or equity to public welfare trusts shall provide the certificates issued by the competent tax authority before undergoing recordation of title transfer