《2015泰國遺產稅法》於2016年2月1日生效，在此之前收到的遺產可不被課稅。The 2015 Inheritance Tax Act is effective on February 1, 2016. All income derived from inheritance prior to this date is exempt for Thai income tax purpose.
泰國並無贈與稅收相關的法規，所以以泰國稅法來規範。There is no Gift Tax Act in Thailand, so it is regulated by Thai Revenue Code.
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