Who Needs to File a Waiver of Inheritance in Taiwan? Order of Heirs, Required Documents, Filing Deadline, Process, and Application Form

  |目錄|
 

1. What are “heirs by order of inheritance” under Article 1138 of the Civil Code?

Order
Designation
附註
First order
Lineal descendants by blood
  • This includes children, grandchildren, great-grandchildren, and so on.
  • An unborn fetus is also included.
  • If “per stirpes inheritance” applies, for example, where a grandfather has recently passed away but the father passed away before the grandfather, the grandchild will take the inheritance position of the child-generation heir. The grandchild will inherit together with the father’s siblings as child-generation heirs and become a first-order heir, meaning one of the persons who must waive inheritance first.
  • If that per stirpes heir also has children, namely great-grandchildren, the inheritance position of the great-grandchildren will also move up by one degree of kinship and become the position of grandchildren.
Second order
Father and mother
  • If the deceased person was adopted by others, the father and mother here refer to the adoptive father and adoptive mother.
  • If a child was adopted by others, the biological father and biological mother do not have the right to inherit and do not need to waive inheritance.
Third order
Siblings
  • This includes full siblings, paternal half-siblings, maternal half-siblings, and adopted siblings.
  • This does not include the children of siblings.
Fourth order
Grandparents
  • This includes paternal and maternal grandparents, namely paternal grandfather, paternal grandmother, maternal grandfather, and maternal grandmother.
 

2. Key Concept: Only Persons with the Right to Inherit Are Eligible to Claim Waiver of Inheritance

  • If the grandchildren in the first order do not yet have the right to inherit because the child-generation heirs have not all waived inheritance, those grandchildren naturally do not need to waive inheritance. Even if they do so, the court will “reject” the application.
  • Among all first-order and second-order heirs, if any one heir does not claim waiver of inheritance or does not claim waiver of inheritance with the court within three months from becoming aware of the right to inherit, the third-order siblings will not have the right to inherit at all. They therefore do not have the status of heirs and naturally do not need to waive inheritance.
 

3. Key Points on Waiver of Inheritance for Heirs by Order of Inheritance

  • As long as one first-order heir exists and has not waived inheritance, the second-, third-, and fourth-order heirs do not need to waive inheritance.
    • Within the first order, as long as one child-generation heir has not waived inheritance, all grandchild-generation heirs cannot waive inheritance.
    • Within the first order, as long as one grandchild-generation heir has not waived inheritance, all great-grandchild-generation heirs cannot waive inheritance.
    • Within the first order, as long as one great-grandchild-generation heir has not waived inheritance, all great-great-grandchild-generation heirs cannot waive inheritance.
  • As long as one second-order heir exists and has not waived inheritance, the third- and fourth-order heirs do not need to waive inheritance.
  • As long as one third-order heir exists and has not waived inheritance, the fourth-order heirs do not need to waive inheritance.
 

4. Key Points on Waiver of Inheritance for the Spouse

  • Whether or not the spouse waives inheritance does not affect the waiver of inheritance by heirs by order of inheritance.
  • Whether or not heirs by order of inheritance waive inheritance also does not affect the spouse’s right to waive inheritance.
  • The spouse is not an heir by order of inheritance. Instead, the spouse inherits the decedent’s claims and debts together with the heirs by order of inheritance.
  • If the spouses have already divorced, the natural heirs do not include the spouse, meaning the former husband or former wife.

5. Who Exactly Are the Heirs of the Decedent?

Spouse + Heirsby Order of Inheritance under Article 1138 of the Civil Code
​​​

6. When Do Grandchildren Need to Waive Inheritance?

  • For example, if the grandfather passes away, and the father, all uncles, and aunts have waived inheritance as child-generation heirs, then all grandchildren will become entitled to inherit. Only at this point can the grandchildren choose whether to claim waiver of inheritance.
  • Even if only one child-generation heir has not completed waiver of inheritance, the grandchildren will not be heirs and therefore do not need to waive inheritance. This is because the child-generation heir who has not waived inheritance is the only heir among the heirs by order of inheritance.
  • Assuming the grandmother is still alive, whether or not she waives inheritance does not affect the result described above, because the spouse is an independent natural heir and is not an heir by order of inheritance.


 

7. Waiver of Inheritance by Grandchildren in Per Stirpes Inheritance

  • For example, if the grandmother passes away, and the father of grandson A, who is a child-generation heir, passed away before the grandmother, per stirpes inheritance occurs at the moment the grandmother passes away. In other words, A was originally only a grandchild and did not have the right to inherit. However, because of per stirpes inheritance, A’s status changes from that of a grandchild to that of a child-generation heir, and A inherits together with the uncles and aunts. Since A has the right to inherit, A may of course choose whether to claim waiver of inheritance.
  • Even if A waived inheritance when A’s father passed away, this does not affect A’s right to inherit when the grandmother passes away through per stirpes inheritance. These are completely separate matters. Please do not confuse them.
 

8. Relatives by Marriage Do Not Need to Waive Inheritance

  • For example, if the father passes away, the daughter-in-law or son-in-law is not among the heirs by order of inheritance, and therefore does not have the right to inherit. Accordingly, they do not need to claim waiver of inheritance with the court.
  • Usually, when a land administration agent asks a daughter-in-law or son-in-law to prepare a seal registration certificate and household registration transcript, it is because they have a “minor child,” and the legal representative must perform the legal act, namely waiver of inheritance, on behalf of the minor child. It is not because they themselves are heirs claiming their own qualification to waive inheritance.
  • Even in the case of divorce, if the former daughter-in-law or son-in-law still has custody of the minor child, whether joint or sole custody, they must still prepare a seal registration certificate and household registration transcript, and represent the minor child in claiming waiver of inheritance with the court.
 

9. Nephews and Nieces Do Not Need to Waive Inheritance

  • The children of siblings under Article 1138 of the Civil Code do not have the right to inherit, and naturally do not need to waive inheritance.
  • For example, if your aunt or uncle passes away, you do not need to claim waiver of inheritance with the court.
  • Child-generation heirs and grandchildren only arise among first-order lineal relatives by blood.
 

10. Do Daughters-in-Law and Sons-in-Law Also Need to Waive Inheritance?

  • Daughters-in-law and sons-in-law are relatives by marriage. Relatives by marriage never have the right to inherit, so they do not need to claim waiver of inheritance.
  • However, if there is a minor child and the daughter-in-law or son-in-law is the guardian, then the daughter-in-law or son-in-law is the legal representative. They must represent the minor child together with the spouse or former husband or wife in claiming waiver of inheritance with the court. Therefore, they must also apply for their own seal registration certificate and household registration transcript at the Household Registration Office.
  • Therefore, do not confuse the issue. Providing a seal registration certificate and household registration transcript to a land administration agent for handling waiver of inheritance does not mean that you necessarily have the right to inherit.
 
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拋棄繼承遺產、 拋棄繼承辦理程序、 拋棄繼承辦理地點、 拋棄繼承諮詢、 拋棄繼承需要印鑑證明嗎、 拋棄繼承與限定繼承的差別、 拋棄繼承與限定繼承、 拋棄繼承壽險、 拋棄繼承債權人、 拋棄繼承超過期限、 拋棄繼承無法通知、 拋棄繼承備查、 拋棄繼承通知書收據、 拋棄繼承通知書存證信函、 拋棄繼承國稅局、 拋棄繼承財產、 拋棄繼承時效2020、 拋棄繼承哪裡辦理、 拋棄繼承要去哪裡辦理、 拋棄繼承是什麼、 拋棄繼承怎麼寫、 拋棄繼承律師、 拋棄繼承表格下載、 拋棄繼承表、 拋棄繼承的期限、 拋棄繼承如何申請、 拋棄繼承多久、 拋棄繼承生前、 拋棄繼承未通知、 拋棄繼承可以取消嗎、 拋棄繼承去哪辦、 拋棄繼承兄弟、 拋棄繼承代理、 拋棄繼承代位、 拋棄繼承戶政事務所、 拋棄繼承公證、 拋棄繼承子女代位繼承、 拋棄繼承土地、 拋棄遺產繼承、 拋棄財產繼承權、 拋棄限定繼承、 叔叔過世拋棄繼承、 事先拋棄繼承。

沒辦拋棄繼承、 忘記拋棄繼承、 自己辦拋棄繼承、 有卡債可以拋棄繼承嗎、 收到拋棄繼承存證信函、 如何辦理拋棄繼承權、 如何陳報遺產清冊、 如何拋棄繼承權、 如何申請放棄繼承、 全部拋棄繼承、 申請放棄繼承、 生前放棄繼承、 民法繼承債務、 外國人拋棄繼承、 兄弟姊妹拋棄繼承、 代書辦理拋棄繼承、 代位繼承人拋棄繼承、 父親拋棄繼承子女、 父母離異拋棄繼承、 分割繼承拋棄繼承、 子女放棄繼承、 繼承放棄繼承遺產聲明書、 繼承人拋棄繼承同意書、 遺產繼承放棄、 遺產負債拋棄繼承、 遺產放棄書、 遺產放棄、 辦理拋棄繼承程序、 辦理拋棄繼承期限、 辦理拋棄繼承時間、 辦限定繼承、 辦拋棄繼承要多久、 當然限定繼承、 棄繼承、 財產繼承拋棄、 財產拋棄權、 特別代理人拋棄繼承、 限定繼承繼承系統表、 限定繼承辦理程序、 限定繼承與拋棄繼承的差別、 限定繼承與拋棄繼承有何不同、 限定繼承跟拋棄繼承。

限定繼承案例、 限定繼承要辦嗎、 限定繼承拋棄繼承概括繼承、 限定繼承代書、 限定繼承手續、 限制繼承拋棄繼承、 怎麼辦拋棄繼承、 律師辦理拋棄繼承費用、 法院辦理限定繼承、 法院拋棄繼承申請、 放棄繼承債務、 放棄繼承程序、 放棄繼承書、 放棄繼承時間、 放棄繼承怎麼辦、 放棄繼承申請書、 放棄繼承土地、 放棄遺產繼承權、 放棄遺產繼承書、 放棄財產繼承權、 拋棄繼承權時效、 拋棄繼承權同意書、 拋棄繼承辦理流程、 拋棄繼承辦理方式、 拋棄繼承需要哪些資料、 拋棄繼承需要文件、 拋棄繼承逾期怎麼辦、 拋棄繼承跟限定繼承、 拋棄繼承補正、 拋棄繼承媳婦、 拋棄繼承登報、 拋棄繼承幾等親、 拋棄繼承第一順位、 拋棄繼承強制執行、 拋棄繼承問題、 拋棄繼承案例、 拋棄繼承書面、 拋棄繼承修法、 拋棄繼承要帶什麼、 拋棄繼承保險受益人、 拋棄繼承定義、 拋棄繼承和限定繼承、 拋棄繼承扶養、 拋棄繼承印鑑章、 拋棄繼承申報遺產稅、 拋棄繼承民法1174。

拋棄繼承失敗、 拋棄繼承去哪裡辦理、 拋棄繼承欠稅、 拋棄繼承女婿、 拋棄繼承2021、 拋棄繼承2019、 拋棄債務、 房屋放棄繼承、 協議繼承拋棄繼承、 協議拋棄繼承權利、 依民法規定地衣順位繼承人全部拋棄繼承、 有關遺產之拋棄繼承、 如何拋棄遺產繼承、 印鑑證明申請目的拋棄繼承、 申請拋棄繼承法院、 民法第1148條之1拋棄繼承、 未辦拋棄繼承、 未滿七歲拋棄繼承、 未拋棄繼承追溯、 未拋棄繼承、 四子女放棄繼承、 父親死亡拋棄繼承、 公司負責人死亡拋棄繼承、 拋棄繼承時效2019。




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