By Hung Ou Yang and Yu-Chen Lin
A foreigner with no Taiwanese citizenship may inherit the Taiwanese estate if there is no will. The Taiwanese Civil Code ("Civil Code") which regulates the inheritance in Taiwan does not make any differential treatment based on nationality. However, when the surviving spouse has the right of inheritance, the Civil Code further classifies the other heirs into four tiers, and the portions they can inherit would be different when there is no will. Under the Civil Code, an heir's entitled portion in an intestate estate is called "Legal Inheritance Share".
Who Can Inherit if There Is No Will?
According to the Civil Code, the first tier refers to the decedent's lineal descendants by blood, namely children. Grandchildren or great-grandchildren will be able to inherit when their father/mother or their grand-father/grand-mother who can inherit had passed away before the decedent's death. The second tier refers to the decedent's parents. The third tier refers to the decedent's siblings. The fourth tier refers to the decedent's grandparents. See Article 1138 and Article 1139 of the Civil Code. In terms of the inheritance right, the first tier takes precedence over the second tier, and the second tier takes precedence over the third tier, and so on and so forth. Where there are multiple heirs within the same tier, the portions they are entitled to inherit will be equal shares as per capita, unless the laws provide otherwise. See Article 1141 of the Civil Code.
Legal Inheritance Share
As to the Legal Inheritance Share, it is set up based on the four tiers. When the surviving spouse inherits in conjunction with the decedent's lineal descendants by blood, they may inherit equal shares as per capita. When the surviving spouse inherits in conjunction with the decedent's parents or siblings, the surviving spouse may inherit one half of the estate. When the surviving spouse inherits in conjunction with the decedent's grandparents, the surviving spouse may inherit two thirds of the estate. See Article 1144 of the Civil Code.
Example 1. Supposing A and B are a married couple who have three children C, D, and E. C has a child J. A's parents are F and G. A also has an elder brother H and grandfather I. A died in an accident one day and left NTD 1,000,000 estate. How shall A's estate be distributed if there is no will?
(1) In this hypo, the surviving spouse is B, the heirs under Article 1138 are C, D, and E. As to J, F, G, H, and I, they have no right to inherit.
(2) When the surviving spouse B inherits along with the children C, D, and E, the estate will be distributed equally so each of them may acquire NTD 250,000 per Article 1144 of the Civil Code.
Example 2. Supposing A and B are a married couple who have three children C, D, and E. C has a child J. A's parents are F and G. A also has an elder brother H and grandfather I. C died in 2021. A died in 2022 and left NTD 1,000,000 estate. How shall A's estate be distributed if there is no will?
(1) Since C died earlier than A, C's child J may fully acquire C's share in terms of A's estate because J is C's only child. See Article 1140 of the Civil Code. As to F, G, H, and I, they have no right to inherit.
(2) Therefore, the surviving spouse B will inherit along with J, D, and E, and each of them may inherit A's estate in the amount of NTD 250,000 if there is no will.
(3) If B died before A's death, J, D, and E will be entitled to equal shares of A's estate, that is, NTD 333,333.33 for each one of them.
Example 3. Supposing A and B are a married couple who have three children C, D, and E. C has a child J. A's parents are F and G. A also has an elder brother H and grandfather I. C, D, E, and J all died before A's death. When A passed away intestate, A left NTD 1,000,000 estate. How shall A's estate be distributed if there is no will?
(1) When C, D, E, and J all died before A's death, there is no heir of the first tier as to A's estate. Here, A's parents, F and G, as the heirs of the second tier, will be entitled to inherit A's estate under Article 1138 of the Civil Code along with the surviving spouse B. H and I have no right to inherit because F and G as the second tier take precedence over the third tier and the fourth tier.
(2) When the surviving spouse B inherits with the heirs of the second tier, the surviving spouse B may inherit one half of the estate per Article 1144 of the Civil Code. That being said, the surviving spouse B may acquire NTD 500,000 and F and G will have equal right to the remaining. Therefore, F and G each will be entitled to NTD 250,000 when the surviving spouse B gets NTD 500,000.
(3) If B also died before A's death, in this hypo F and G will be entitled to equal shares of A's estate, that is, NTD 500,000.
Example 4. Supposing A and B are a married couple who have three children C, D, and E. C has a child J. A's parents are F and G. A also has an elder brother H and grandfather I. C, D, E, J, F, G, and H all died before A's death. When A passed away intestate, A left NTD 1,000,000 estate. How shall A's estate be distributed if there is no will?
(1) When there is no heir of the first tier, second tier, and third tier, B shall inherit the estate with I, A's grandfather, who is listed as the fourth tier.
(2) According to the Civil Code, the surviving spouse B may acquire two thirds of the estate, which will be around NTD 666,666, and I may acquire around NTD 333,333.
AUTHOR: Hung Ou Yang
Managing Partner
Taipei
+886-2-2707-9976
[email protected]
Copyright Brain Trust International Law Firm
Disclaimer: While every effort has been made to ensure the accuracy of this publication, it is not intended to provide legal advice as individual situations will differ and should be discussed with an expert and/or lawyer. For specific technical or legal advice on the information provided and related topics, please contact the author.
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