Yunlin County Government News Reference 104.12.21
Regarding occasional applications for name change of incorporations to suit change of macroeconomic climate or the nature of business, the Yunlin Tax Department said that no deed tax will be imposed if the name change of incorporation is made for the purpose of changing name on real estate registration, as it does not fit the criteria.
The Tax Department further elaborates, that those who have obtained the ownership of real estate through activities such as buying and selling, succession, exchange; gift, division or occupation will be taxed according to the deed tax regulations. Companies, however, do not subject to deed tax if the name change was filed to meet organizational change or regulations, even if the shareholder structure has changed, since not change of ownership has incurred.
Based on the foregoing reasons, therefore, no taxable articles applied, and no tax will be imposed.