萬國法律事務所

The Taiwan's Ministry of the Interior has announced that the Housing Act Amendment includes four important points regarding the direct establishment of social housing:

1. If the land for social housing desired by local government is public land for non-public use, and there should be compensation given for the appropriation of such land, a long-term lease may be created to reduce the local government's cost of obtaining the land.

2. The central and local housing fund sources are added to the Act in order to promote social housing policy.  

3. To reduce the tax burden on local governments or private entities resultant from establishing social housing, land taxes and property taxes may be reasonably relieved and the sales tax may be exempted during the period during which such social housing is established.

4. The relevant authorities may establish, assign, or appoint legal persons or institutions to manage social housing and may cooperate with such professionals and resources from private entities to meet the needs for professional manpower for construction and operation of the social housings.

The Housing Act Amendment Draft has been submitted to the Legislative Yuan for review. The Ministry of the Interior expects that the Amendment may solve the problems of obtaining land, fund sources, and tax burden.