Taiwan (TW)
A safe, democratic, tech-forward island with excellent public healthcare, dense transit, world-class food culture, and a strong base for East Asia.
Estate & Inheritance in Taiwan
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Taiwan inheritance combines Civil Code succession, estate/gift tax and cross-border private international law. Foreign residents with Taiwan assets should make a plan.
Intestacy — What Happens Without a Will
Statutory heirs include spouse and blood relatives in legal order. Shares depend on spouse plus children/parents/siblings/grandparents. Unmarried partners are not treated like spouses.
Types of Valid Will
Holographic will
自書遺囑Handwritten by testator with date and signature.
Valid if formalities met
Language and handwriting issues matter for foreigners.
Notarial will
公證遺囑Made before notary with witnesses/interpreter if needed.
Strong evidentiary value
Recommended for foreign residents with Taiwan assets.
Sealed will
密封遺囑Will sealed and notarised under formal process.
Valid if strict formalities met
Oral will in emergency
口授遺囑Only for exceptional emergency circumstances.
Strict conditions and short-term risk
Do not rely on this for planning.
Forced Heirship
Taiwan has reserved-portion concepts protecting certain heirs. Disinheriting close family can be challenged.
EU Succession Regulation (Brussels IV)
EU Succession Regulation does not govern Taiwan. EU nationals should coordinate home-country wills with Taiwan law and asset location.
Inheritance Tax
Taiwan levies Estate Tax (遺產稅) on the deceased's net taxable estate and Gift Tax (贈與稅) on lifetime transfers. Rates are progressive in three bands. The taxable base is the gross estate minus allowable deductions and the basic exemption.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Estate tax — net taxable estate up to NT$50,000,000 | Basic exemption: NT$13,330,000 (2026). Spouse deduction: NT$4,930,000. Adult child deduction: NT$500,000 per child. Lineal ancestor deduction: NT$500,000 per person. Disability deduction: NT$6,180,000. Funeral expenses: NT$1,238,000 (fixed deduction). | 10% on net taxable estate up to NT$50,000,000 |
| Estate tax — net taxable estate NT$50,000,001 to NT$100,000,000 | Same deductions as above. Progressive difference (累進差額): NT$2,500,000 (applied to reduce the bracket calculation). | 15% on net taxable estate NT$50M–NT$100M band |
| Estate tax — net taxable estate above NT$100,000,000 | Same deductions. Progressive difference: NT$7,500,000. | 20% on net taxable estate above NT$100,000,000 |
| Gift tax (per donor per year) | Annual gift exemption: NT$2,440,000 per donor (2026). Gifts below this threshold in a calendar year are not taxable. Gifts above the exemption are taxed on the excess. | 10% on annual gifts NT$0–NT$25M above exemption; 15% NT$25M–NT$50M; 20% above NT$50M |
Estate tax must be filed within 6 months of death (12 months if the deceased died abroad). The National Taxation Bureau of the region where the deceased was domiciled handles the filing. Foreign assets of Taiwan-domiciled decedents are included in the taxable estate. Non-Taiwan-domiciled decedents are taxed only on Taiwan-sited assets. Use a Taiwan CPA/estate lawyer; the 2026 exemption and deduction amounts above are effective from the 2024 adjustment and remain in force.
Cross-Border & Multi-Country Estates
Assets in Taiwan may require Taiwan probate/tax steps even if you have a foreign will. Bank accounts can be frozen on death until heirs provide documents.
Certificate of Inheritance
Heirs may need household, death, relationship, tax clearance and court/notary documents to release assets.
Will Registration
Taiwan does not function like Germany’s central notarial will registry for all wills. Keep originals accessible and tell executor/family where documents are stored.
Living Will & Healthcare Power of Attorney
Advance medical decisions and healthcare proxies should be prepared with Taiwan-specific legal/medical guidance and Chinese versions.
Useful Links
Estate & Inheritance
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