Who Has Inheritance Rights in Taiwan? What Are the Inheritance Shares?

 
 | Table of contents |

1. Who Has Inheritance Rights

Relationship
Heir
Notes
Spouse
Natural Heir
  • Legally married in Taiwan.
  • Legally married abroad, regardless of whether the marriage has been registered in Taiwan.
The spouse is a natural heir. This is a separate system from heirs by order of inheritance.
Lineal Descendants by Blood
Heirs by Order of Inheritance
First-Order Heirs
  • Including children, grandchildren, great-grandchildren, and so on.
  • An unborn fetus is also included.
  • If “per stirpes inheritance” applies, for example, if the grandfather has recently passed away but the father died before the grandfather, the grandchildren will take the place of the child’s inheritance position and become heirs together with the father’s siblings.
  • Under Article 1139 of the Civil Code, “the nearer degree of kinship shall take precedence.”
Father and Mother
Second-Order Heirs
  • If the deceased person was adopted by others, “father and mother” here refers to the adoptive father and adoptive mother.
  • If a child was adopted by others, the biological father and biological mother have no inheritance rights and do not need to waive inheritance.
Siblings
Third-Order Heirs
  • Including full siblings, paternal half-siblings, maternal half-siblings, and adopted siblings.
  • This does not include the children of siblings.
Grandparents
Fourth-Order Heirs
  • Including paternal and maternal grandparents, namely grandfather, grandmother, maternal grandfather, and maternal grandmother.
 
Natural Heir Heirs by Order of Inheritance Inheritance Combination
With a Spouse
+

 
Children The spouse inherits together with the children.
   ⬇️If there are no children:
Grandchildren The spouse inherits together with the grandchildren.
   ⬇️  If there are no children or grandchildren:
Parents The spouse inherits together with the deceased person’s parents.
   ⬇️  If there are no children, grandchildren, or parents:
Siblings The spouse inherits together with the deceased person’s siblings.
   ⬇️ If there are no children, grandchildren, parents, or siblings:
Paternal and Maternal Grandparents The spouse inherits together with the deceased person’s paternal and maternal grandparents.
Without a Spouse Children The children inherit together.
   ⬇️  If there are no children:
Grandchildren The grandchildren inherit together.
   ⬇️  If there are no children or grandchildren:
Parents The deceased person’s parents inherit together.
   ⬇️  If there are no children, grandchildren, or parents:
Siblings The deceased person’s siblings inherit together.
   ⬇️    If there are no children, grandchildren, parents, or siblings:
Paternal and Maternal Grandparents The deceased person’s paternal and maternal grandparents inherit together.
 

2. What Are the Inheritance Shares?

  • “Statutory share” refers to the inheritance share that an heir is entitled to receive under the law.
  1. When the spouse inherits together with children or grandchildren, all heirs inherit in equal shares.
  2. When the spouse inherits together with the deceased person’s parents or siblings, the spouse’s statutory share is one-half of the estate.
  3. When the spouse inherits together with the deceased person’s paternal and maternal grandparents, the spouse’s statutory share is two-thirds of the estate.
  4. When there are no heirs by order of inheritance, the spouse’s statutory share is the entire estate.
 
  •  “Compulsory portion” refers to the minimum inheritance share reserved for an heir. Even if the deceased person intended through a will to prevent a certain heir from inheriting the estate, the law still requires that a minimum portion be reserved for that heir.
  1. For a spouse, the compulsory portion is one-half of the spouse’s statutory share.
  2. For children and grandchildren, the compulsory portion is one-half of their statutory share.
  3. For parents, the compulsory portion is one-half of their statutory share.
  4. For paternal and maternal grandparents, the compulsory portion is one-third of their statutory share.
Order of Inheritance
Spouse
Lineal Descendants by Blood
Parents
Siblings
Grandparents
Statutory Share
Equal shares
Equal shares
N/A
N/A
N/A
1/2
N/A
1/2
N/A
N/A
平日價1/2
N/A
N/A
1/2
N/A
平日價2/3
N/A
N/A
N/A
1/3
Compulsory Portion
平日價Statutory Share
x 1/2
Statutory Share
x 1/2
Statutory Share
x 1/2
Statutory Share
x 1/3
Statutory Share
x 1/3
 

3. What Are the Inheritance Shares Between a Spouse and Children?

  • When the spouse and children inherit together, all heirs inherit in equal shares.
  • This does not mean that the spouse’s statutory share is always one-half.

4. Do Daughters and Maternal Grandchildren Have Inheritance Rights?

  • Daughters and maternal grandchildren of course have inheritance rights.
  • If the daughter dies before the deceased person, her children may still inherit her statutory share per stirpes.
  • The Civil Code provides that heirs have inheritance rights regardless of gender, and their statutory shares are equal.
 

5. Does a Divorced Spouse Have Inheritance Rights?

  • After divorce, the former spouses no longer have any marital relationship under the law, so neither party has inheritance rights from the other.
  • If former spouses wish to leave property to each other, they may make a will during their lifetime and leave property to the other person by way of a “legacy.”
 

6. Do Daughters-in-Law, Sons-in-Law, Nieces, or Nephews Have Inheritance Rights?

  • The heirs by order of inheritance under Article 1138 of the Civil Code do not include daughters-in-law, sons-in-law, nieces, or nephews, so they do not have inheritance rights.
  • If you wish for them to receive estate property, you may consider transferring property to them by way of a legacy.
  • A person without inheritance rights, such as a daughter-in-law, son-in-law, niece, or nephew, does not need to waive inheritance even if the decedent’s debts exceed the estate.A person without inheritance rights, such as a daughter-in-law, son-in-law, niece, or nephew, does not need to waive inheritance even if the decedent’s debts exceed the estate.
 

7. Does an Unborn Fetus Have Inheritance Rights?

  • Article 7 of the Civil Code provides: “An unborn child is considered as already born with regard to the protection of his or her personal interests, provided that the child is not stillborn.”
  • Article 1166 of the Civil Code further provides: “When an unborn child is an heir, the other heirs may not partition the estate unless the unborn child’s statutory share has been reserved.” It also provides that “with respect to estate partition involving an unborn child, the mother shall act as the unborn child’s agent.”
  • Therefore, a posthumous child or unborn fetus may be an heir, and the inheritance share is no different.
 

8. Does a Child Born Out of Wedlock Have Inheritance Rights from the Biological Father?

  • Yes.
  • However, the child must first be acknowledged or raised by the biological father in order to have inheritance rights.
 

9. Do Adopted Children Have Inheritance Rights?

  • When a person adopts another person’s child as their own child, the adopted child is legally treated the same as a child born in wedlock. The adopted child has the same legal status as a biological child born in wedlock and therefore has inheritance rights.
  • However, the adopted child will lose all inheritance rights from the original family.
 

10. Can an Adopted Child Inherit from Biological Parents Before the Adoption Relationship Is Terminated?

  • After an adoption relationship is established, the adoptive parent and adopted child are legally treated as parent and child born in wedlock. This is a legally deemed blood relationship.
  • The adopted child has inheritance rights from the adoptive parent. However, during the adoption relationship, the rights and obligations between the adopted child and the biological parents are suspended. In other words, the adopted child cannot inherit from the biological parents.​​​​
 

11. Do Same-Sex Partners Have Inheritance Rights?

 

12. Does a Cohabiting Partner Have Inheritance Rights?

  • Only spouses have the right to inherit from each other. Two people who live together do not have a marital relationship under the law and are not spouses in the legal sense. Therefore, they do not have inheritance rights from each other.
 

13. Can a Child Bride Inherit from Her Biological Parents?

  • A child bride was brought into another family to later marry a male member of that family. Therefore, like a married daughter, a child bride may inherit from her biological parents.
 

14. What Is the Order of Inheritance for a Single Person’s Estate?

  • If there is no spouse or child, the estate will be distributed to the second- to fourth-order heirs according to the order of inheritance.
  • for the estate to be inherited by third-order heirs such as siblings, it is strongly recommended to make a will and leave the estate to another person by way of a legacy. Otherwise, if there are no eligible heirs, the estate may ultimately belong to the state.
 

15. Even a Qualified Heir May Lose Inheritance Rights for the Following Five Acts

  1. Intentionally causing the death of the decedent or another heir, or being criminally sentenced for such an act even if death did not result.
  2. Using fraud or coercion to cause the decedent to make a will concerning inheritance, or to withdraw or change such a will.
  3. Using fraud or coercion to obstruct the decedent from making a will concerning inheritance, or from withdrawing or changing such a will.
  4. Forging, altering, concealing, or destroying the decedent’s will concerning inheritance.
  5. Seriously abusing or insulting the decedent, where the decedent has expressed that the person may not inherit.
For the acts listed in Items 2 to 4, if the decedent forgives the heir, the heir will not lose inheritance rights.
 
 

 
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