China (CN)
China is one of the world's largest economies and most important expat destinations, combining global business hubs such as Shanghai, Beijing, Shenzhen, Guangzhou, and Hangzhou with deep history, fast infrastructure, and a highly digital daily-life ecosystem.
Estate & Inheritance in China
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Chinese succession law can apply to assets in China, while foreign nationality, domicile, marital property, and overseas wills create cross-border complexity. Expats with Chinese property, bank accounts, equity, or family ties should plan early.
Intestacy — What Happens Without a Will
First-order heirs generally include spouse, children, and parents. If no first-order heirs, second-order heirs such as siblings and grandparents may inherit. Cross-border documentation and notarisation are often the real bottleneck.
Types of Valid Will
Notarised will
Gongzheng yizhuWill notarised by a Chinese notary office. Historically strongest evidence, still useful for Chinese assets.
Valid if formalities and capacity are satisfied.
Foreign-language and cross-border assets need specialist drafting.
Self-written will
Zishu yizhuHandwritten and signed by testator with date.
Can be valid if legal formalities are met.
Evidence disputes are common.
Printed / witnessed will
Dayin yizhuPrinted will with required witnesses and signatures.
Formal witness requirements must be followed.
Not ideal for complex expat estates without legal advice.
Audio/video will
Luyin luxiang yizhuA will made by audio or video recording with required witnesses and formalities.
Can be valid if statutory witness and recording requirements are met.
Useful only with careful legal supervision; authenticity disputes are possible.
Emergency oral will
Koutou yizhuOral will made in emergency circumstances with witnesses.
Only valid under strict emergency conditions and can be displaced once the emergency ends.
Not a planning tool for expats.
Forced Heirship
China protects certain dependent heirs and statutory shares in intestacy. Marital property classification is crucial because assets acquired during marriage may be jointly owned even if registered in one name. Foreign marital agreements, prenups, or matrimonial property regimes should be reviewed for China enforceability before relying on them.
EU Succession Regulation (Brussels IV)
The EU Succession Regulation does not govern China. EU nationals should coordinate EU wills with China-specific advice for Chinese assets. A choice of law in a European will may not solve practical Chinese bank, property, company, or notary requirements. The safest approach for meaningful China assets is usually a coordinated plan: home-country will, China-specific asset memorandum or will where appropriate, translated relationship documents, and a clear executor/heir contact plan.
Inheritance Tax
China currently has no national inheritance tax, but property transfer taxes, notarisation, translation, and court/probate-style costs can arise.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / children / parents | No inheritance tax allowance system | No national inheritance tax |
| Other heirs | No inheritance tax allowance system | No national inheritance tax |
Future policy could change; property transfers may trigger other taxes or fees.
Cross-Border & Multi-Country Estates
Expect apostilles/legalisation, certified translations, consular documents, foreign probate evidence, and local notarisation. Bank account access can be slow because banks may require all heirs to appear, notarised heirship documents, tax/fee settlement, and exact passport-name matching. Company equity and property can require separate registration steps.
Certificate of Inheritance
China uses notarisation, court judgments, and registration procedures rather than a single EU-style certificate of inheritance. A Chinese notary office may issue inheritance notarisation if the facts are uncontested; otherwise heirs may need court proceedings.
Will Registration
No universal public will registry for expats comparable to some European systems. Notary offices keep records of notarised wills. Keep the original will, certified translations, asset list, bank details, and contact details for the lawyer/notary where heirs can find them.
Living Will & Healthcare Power of Attorney
Advance medical directives are not as standardised as in many Western countries; discuss medical powers and emergency preferences with family and doctors. International hospitals may record emergency contacts and treatment preferences, but Chinese public hospitals will usually look to family consent and local medical practice.
Useful Links
Estate & Inheritance
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