Professional services

Urban Renewal, Land Readjustment, Expropriation and Property Rights

The source lists appraisal of real estate values before and after rights transformation in urban renewal; landowners' interests before and after land readjustment; allocation of land in lieu of compensation in zone expropriation; land expropriation for public works; and property rights, including superficies, leasehold rights and transferred development rights.

Such work is undertaken with reference to Bulletin No. 6 of the National Federation of Real Estate Appraisers Associations, applicable land readjustment rules, the manual for market-value appraisal of land expropriation compensation, the Regulations on Real Estate Appraisal, and other relevant provisions.

Interests in Joint Development

Appraisal covers the interests of government, landowners and investors in joint development projects. The source refers to regulations governing land development for mass rapid transit systems, implementation rules for land joint development in the Taipei metropolitan mass rapid transit system, and the Regulations on Real Estate Appraisal.

The assessment considers special incentives and costs, such as floor-area bonuses and shared-structure costs, to assess the land value under joint-development conditions and the respective parties' interests.

Public Property, Securitization and Diminution in Value

Services include appraisal for public property tenders and transactions, development value in real estate securitization, and losses in property value resulting from construction or damage to neighbouring buildings.

The source refers to local rules for disposing of publicly owned land not used for public purposes, the Real Estate Securitization Act, appraisal-report templates for securitized real estate and the Regulations on Real Estate Appraisal. The analysis considers the individual conditions and rights of the land, the product type involved in securitization, construction damage in the surrounding area, and defects such as sea-sand concrete or radiation-contaminated buildings.

Civil Disputes, Land-use Changes and Other Real Estate

Services include land consolidation or partition valuation in civil disputes, differences in value before and after zoning changes, and valuation of land, building improvements, agricultural improvements and their associated rights.

The appraisal considers the individual conditions of the consolidated or divided land, the property before and after a zoning change, or the other assets being valued, with reference to the Urban Planning Act, Regulations on Non-urban Land Use Control, the Regulations on Real Estate Appraisal and related provisions.

Joint Construction and Expropriated Improvements

Services include valuation of interests allocated in joint land-development and construction projects, and appraisal of building improvements or agricultural improvements acquired for government public works.

The analysis considers the conditions of land contributed by a landowner, construction costs funded by a developer and the existing condition of affected improvements, with reference to the Regulations on Real Estate Appraisal or the Land Expropriation Act.

Corporate Transactions and Financial Reporting

Services cover real estate transactions by public companies, fair-value recognition in financial reporting, real estate in mergers and acquisitions, and property contributed in exchange for shares.

The source refers to the Regulations Governing the Acquisition and Disposal of Assets by Public Companies, international financial reporting standards (IFRS) and the Regulations on Real Estate Appraisal. The valuation considers the current state of the specific property and the purpose of the transaction or reporting.

Mortgage Collateral

Appraisal of property used as mortgage collateral is undertaken with reference to the relevant financial institution's internal requirements and the Regulations on Real Estate Appraisal.

Court and Administrative Enforcement Auctions

Appraisal of real estate for auctions handled by court civil enforcement divisions or the Ministry of Justice's Administrative Enforcement Agency is undertaken with reference to those bodies' internal requirements and the Regulations on Real Estate Appraisal.

Overseas Immigration

Real estate valuation for overseas immigration purposes is undertaken with reference to the Regulations on Real Estate Appraisal.

The foregoing legal references reproduce the source's service description. Their wording and current applicability should be checked for any actual assignment.

01 / Urban Land

• Comprehensive review of urban plans.
• Project-specific amendments.
• Urban design.
• Urban planning.
• Urban renewal.
• Urban land readjustment.
• Zone expropriation.

02 / Non-urban Land

• Development assessment.
• Development permit applications.
• Changes of land-use designation.
• Business development plan applications.

Real Estate Brokerage

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Property Sales

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Property Leasing

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Initial Registration

Initial land registration and the first registration of building ownership.

Registration of Ownership Transfers

Transfers arising from sale, gift, exchange, partition of jointly owned property, expropriation, purchase at the declared value, court judgments such as distribution of a difference in spouses' remaining property, settlements and mediation, auctions, acquisition of property subject to a dian right, government sales, and urban renewal rights transformation.

Inheritance Registration

General and partitioned inheritance registration, including drafting documents such as estate partition agreements, applications to renounce inheritance and inheritance relationship charts.

Registration of Other Rights

Registration of the creation, inheritance or amendment of mortgages, dian rights, superficies, real estate easements, agricultural rights, cultivation rights and other interests. The Chinese source uses a term meaning 'estate' or 'inherited property' in this sentence; that original wording is preserved in the source record.

Land Resurveys

Land resurveys and initial building surveys.

Trust Registration

General trust registration and registration of transfers of mortgages or other rights under financial asset trusts.

Restriction Registration

Cautionary registration, attachment, provisional attachment, provisional injunctions and bankruptcy registration.

Extinguishment and Cancellation Registration

Registration of destroyed land or buildings, cancellation of mortgages and cancellation of cautionary registration.

Changes to Property Description and Other Amendments

Land partition and consolidation; building partition and consolidation; land-category changes; grade adjustments; increases or decreases in area; cadastral map resurvey; land readjustment; building address changes; name changes relating to spouses' joint property; name changes for individuals or legal persons; corporate mergers; changes of administrator or address; replacement or reissue of title documents; and corrections to dates of birth, addresses, names, building addresses and identification numbers.

Taxes on Property Transfers

Estimates of land value increment tax, the specially selected goods and services tax described by the source as the “luxury tax,” deed tax and stamp tax.

Estate, Gift and Income Taxes

Estimates of estate tax, gift tax and income tax associated with transfers.

Property Tax and Wealth Planning

Wealth management and tax planning for high-net-worth clients; estate and gift tax planning; and income tax planning.

Consultation on Historical Tax Rules

Consultation on past tax legislation, including provisions before reductions in estate and gift tax rates.

Tax Rules Described as Current by the Source

Consultation on the integrated house and land income tax, higher housing tax on multiple properties, other tax rules and protection of taxpayer rights.

Potential Future Tax Rules Described by the Source

Consultation on possible future rules, including taxation based on actual transaction values, and related taxpayer rights.

These descriptions preserve the source's historical categories. They do not establish which tax provisions are currently in force.

Movable Assets, Intangible Assets and Businesses

Movable asset appraisal covers machinery, instruments, vessels, vehicles, aircraft, industrial products and materials.

Intangible asset valuation covers trademarks, patents, copyright and related assets.

Valuation of business interests covers operating rights, equity, shares, goodwill, capital contributions and investment interests.

The source also expressly lists valuation of businesses and equity.

01 / Taxes on Property Transfers

Estimates of land value increment tax, the “luxury tax” as described by the source, deed tax and stamp tax.

02 / Investment, Finance, Loans and Transaction Processes

Consultation on investment analysis, financial analysis, loan analysis and property purchase and sale procedures.

03 / Development, Property Markets and Financial Markets

Consultation on the property development process, market analysis, market potential, marketing analysis, financial feasibility and financial markets.

04 / Property Development Trusts

Consultation on trusts for property development.

05 / Property Management Trusts

Consultation on trusts for property management.

06 / Property Disposal Trusts

Consultation on trusts for the disposal of property.

07 / Appraisal Regulations

Consultation on laws and regulations relating to appraisal.

08 / Market Evidence for Appraisal

Consultation on market conditions and prices relevant to appraisal.

09 / Complex Assignments and Property Transactions

Appraisal consultation for complex matters such as joint construction, expropriation, urban renewal and land readjustment, and transactions involving land, townhouses, apartment buildings and condominiums.

The tax terminology above is preserved from the archived source; current legal applicability is not implied.

Assignment Request

The client contacts the firm by telephone, email or an in-person visit to describe the appraisal assignment they wish to commission.

Quotation

The project team discusses the asset, purpose of the appraisal, delivery deadline and other requirements with the client. Within the agreed timeframe, it provides a quotation and payment information for the client's consideration. The assignment is established once the parties reach agreement.

Execution

Using information on the subject asset supplied by the client, the firm conducts site inspection, data gathering, research into comparable cases and preparation of the appraisal report. The report is delivered within the agreed period.

Delivery of the Appraisal

Once the report is complete, the client may receive it by post or collect it from the office.