Taiwan Inheritance Waiver Service Fee: NT$6,000 In-Home Petition Assistance

Land Administration Agent - Waiver of Inheritance - Standard Scale of Charges
 Item  Fees
 Basic Costs for Waiver of Inheritance  NT$ 6,000
 Each additional heir that waives the right to an inheritance
 (Including guardians in case of minor children)		  NT$ 800／per person
 Overseas power of attorney and declaration of inheritance waiver (provided by land administration agents)
 Referring to【How to handle waiver of inheritance if family members are abroad?】		  Depending on the case
 Mailing legal attest letters  Free of charge
 Applications for household registration transcript on behalf of others  Free of charge
 Case Study Example
  • Spouse, eldest son, eldest son’s minor son, eldest son’s spouse, eldest daughter, and Mother’s parents jointly waive his / her right to an inheritance after Mother’s death.
  • Agency fee = NT$ 6,000 (basic cost, including one person’s cost) + 6 x800 = NT$10,800.
  • The above fees do not include court cost of NT$ 1,000.
  • Although the eldest son’s spouse is not an heir, she shall waive the right to an inheritance on behalf of her minor son and need to prepare a copy of the household registration, seal certificate and other relevant documents as well, which still costs NT$ 800 (one person).
Services are available throughout the country
Qualified Land Administration Agent & Agent’s License (Please click)
 
Documents required for heir’s waiver of right to inheritance
1  Decedent’s Household Registration Cancellation Transcript＊1
  • Please refer to:【How to apply for a Household Registration Cancellation Transcript?】
2  Household registration transcript of the heir that waives the right to an inheritance (Shall not omit the Note Column)＊1
3
  • Seal certificates of the heir that waives the right to an inheritance and the guardian (Purpose of application: waiver of inheritance) ＊1
  • Please refer to: 【How to apply for a seal certificate?】
  • Overseas Taiwanese who have been out of Taiwan for more than two years and have been forced to make moving-out registration (deregistered or cancelled) can still apply for seal certificates.
  • Application conditions: The party concerned shall have capacities to make juridical acts and must not have severe dementia.
4  Certificate Seal  
5  Declaration of Inheritance Waiver verified by an embassy abroad (the heir that waives the right to an inheritance is not in Taiwan)
6  Power of Attorney verified by an embassy abroad (the heir that waives the right to an inheritance is not in Taiwan)
7  The court cost for inheritance waiver is NT$1,000.
  • Any household registration office in Taiwan is available for people to apply for household registration cancellation transcripts and household registration transcripts (across counties or cities is allowed).
  • A seal certificate should be applied for at the household registration office in the county or city where your residence is registered (across counties or cities is not allowed).
Documents prepared by the Land Administration Agent for you
1  Declaration of Inheritance Waiver
2  Inheritance Tree Diagram
3  Affidavit of Inheritance Waiver for the benefit of minor children (in case of an heir that waives the right to an inheritance under the age of 18)
4  Legal Attest Letter (notifying the heirs who are next in order)


[Table of Contents]

1. What is the order of inheritance for heirs who want to waive inheritance?

  • The surviving spouse is always an heir under Taiwan law and may file an inheritance waiver within three months after becoming aware of the right to inherit.
  • Other heirs must follow the statutory order of inheritance under Article 1138 of the Taiwan Civil Code. If all heirs in the prior order waive inheritance, the next order of heirs will then become eligible heirs.
  • The order of inheritance is as follows:
    • First order: Lineal descendants by blood
This usually means the decedent’s children. If the children waive inheritance, the grandchildren may become next-in-line heirs. If necessary, great-grandchildren may also be involved.
  • Second order: Parents
If the decedent was adopted, this refers to the adoptive parents, not the biological parents.
  • Third order: Siblings
This includes full siblings, half-siblings who share the same father, half-siblings who share the same mother, and adoptive siblings.
  • Fourth order: Grandparents
This includes both paternal and maternal grandparents.
If a child of the decedent predeceased the decedent and left children, those children may inherit per stirpes. In that situation, the grandchildren may directly receive inheritance rights and obligations. They should file the inheritance waiver petition together with the other first-priority heirs within the three-month deadline.

2. What is the statute of limitations for filing an inheritance waiver petition?

  • Under Article 1174 of the Taiwan Civil Code, an heir must submit a written inheritance waiver petition to the court within three months after becoming aware of his or her right to inherit.
  • Please note that becoming aware of the right to inherit does not necessarily mean the date of the decedent’s death.
  • If the date of awareness is the date of death, for example, Party A’s father passed away and Party A knew about it on the same day, the three-month period is counted from the date of death.
  • If the date of awareness is not the date of death, for example, Party A had no contact with his father for a long time and was not notified when his father passed away. Party A only learned of the death after receiving a court document, debt collection notice, or legal notice. In that situation, the three-month period is counted from the date Party A received the court document.
  • For example, if an heir lives abroad, has no contact with the decedent, has not heard of the family member’s death, and does not know that the prior heir has waived inheritance, the date of awareness may not be the date of death.
  • If a parent dies and the children have not been in contact for a long time, do not know whether the father or mother has passed away, and did not attend the funeral, the court may summon the heirs or witnesses to confirm the facts.
  • If the first-priority heir waives inheritance, in principle, the heirs in the next order of inheritance count the three-month period from the date they receive the inheritance waiver notice or the court document, such as a debt collection document, from the prior heir, not from the date of the decedent’s death.
  • Knowing that one has the right to inherit has nothing to do with the heir’s subjective understanding of the law. In other words, the heir cannot claim that he or she did not understand the law. The period begins when the heir legally has the right to inherit at that point in time.
  • As long as the petition is submitted to the court within three months, the entire inheritance waiver process does not need to be completed within three months.

3. Do all heirs need to waive inheritance together?

  • All heirs should apply to the court for inheritance waiver unless there is a special purpose. For example, the decedent’s estate property is greater than the estate debts, one heir is afraid to inherit because of personal debts, or the heirs want a specific heir to inherit the estate or receive a larger share of the estate.
  • If the first-priority heirs waive inheritance, the heirs in the next order of inheritance become heirs and may inherit the decedent’s debts. The creditor may then directly request payment from the heirs in the next order.
  • Even if there are dozens of heirs from the first to fourth order of inheritance, they only need to pay one court fee of NT$1,000 if they jointly file the same inheritance waiver petition.

4. Can grandchildren petition the court for an inheritance waiver before all first-priority heirs have waived inheritance?

  • According to Article 1176, Paragraph 5 of the Civil Code, for first-priority heirs, if all heirs closest in degree of relationship to the decedent waive inheritance, the lineal descendants by blood in the next degree of relationship shall inherit.
  • Mr. Wang accumulated a large amount of bank debt due to business failure. He was divorced and had not remarried. He had one son, Party A, and one daughter, Party B, with his ex-wife, and Party A had a child, Party C, who was Mr. Wang’s grandchild.
  • Party B had lived in the United States for many years, was unmarried, and had no income or property in Taiwan. Because she did not want to cause trouble for Party A and Party C, she did not join them in filing the inheritance waiver petition. Unexpectedly, after Party A and Party C filed the petition, they soon received a court notice rejecting Party C’s inheritance waiver petition.
  • Why was it rejected? Because not all first-priority heirs had waived inheritance. Party B was still a legal first-priority heir after Party A waived inheritance. At that time, Party C, the grandchild, had no inheritance right and therefore had no standing to file an inheritance waiver petition.
  • The suggestion in this case is that Party B should go to the nearest Taipei Economic and Cultural Office to apply for a declaration of inheritance waiver and an overseas power of attorney, and authorize family members in Taiwan to apply for seal certificates and household registration transcripts. Finally, Party A, Party B, and Party C should jointly file the inheritance waiver petition with the court and obtain the court document approving the inheritance waiver for reference.

     

5. Can a creditor revoke an heir’s inheritance waiver?

  • If an heir applies to the court for inheritance waiver because of personal debts, the Supreme Court holds that inheritance waiver is an act involving property based on personal legal interests, and is not merely an act of acquiring or giving up property rights.
  • Because the heir waives all inheritance rights and obligations, inheritance waiver is essentially different from the fraudulent transfer referred to in Article 244 of the Civil Code. Therefore, the creditor of the heir cannot revoke the heir’s inheritance waiver.
  • However, if the creditor later discovers that the heir transferred property to others through other heirs or interested parties, the legal act related to the inheritance waiver may still be revoked.
 

6. Do the children, grandchildren, or spouse of a sibling need to waive inheritance?

  • No.
  • The children, grandchildren, and spouse of a third-priority heir, namely a sibling, do not have inheritance rights in this situation and therefore do not need to file an inheritance waiver petition with the court.
[Table of Contents]

7. Is inheritance waiver the same as per stirpes inheritance?

  • Mr. Li left a large amount of real estate after his death. Since his spouse had also passed away five years earlier, his eldest son, Party A, second son, Party B, and eldest daughter, Party C, should inherit the estate.
  • Party A was getting older. After many considerations, he hoped that his own son, the grandchild, would inherit per stirpes. Party A handled the inheritance waiver by himself without discussing it with a land administration agent or lawyer.
  • After Party A received the court document approving the inheritance waiver for reference, he went to the National Taxation Bureau to file the estate tax declaration. He then discovered that the grandchild had no right to inherit at all. The only persons with the right to inherit were Party B and Party C. In addition, the inheritance shares of Party B and Party C changed from the original one-third each to one-half each. It was not the case that Party B, Party C, and the grandchild would each inherit one-third.
  • At this time, if Party B and Party C are willing, they may certainly use cash or other methods to subsidize Party A or the grandchild. However, this may involve gift tax or house and land transaction income tax. If Party B and Party C are unwilling to pay money to Party A or the grandchild, they do not bear legal liability.
  • This shows that the legal effect of inheritance waiver is not the same as per stirpes inheritance.
  • Per stirpes inheritance under Article 1140 of the Civil Code applies only when a first-priority heir under Article 1138 died or lost the right to inherit before the opening of succession. In that situation, the heir’s lineal descendants may inherit in his or her place.
  • In other words, unless Party A died before his father, Mr. Li, the grandchild would not inherit Party A’s share of Mr. Li’s estate in Party A’s place.
  • If Party A had died before Mr. Li, then the grandchild, Party B, and Party C would each inherit one-third of Mr. Li’s estate.

8. Can an heir waive inheritance in advance?

  • The legal effect of inheritance occurs only when the decedent dies. This means that the heir begins to have inheritance rights only at that moment and therefore may waive inheritance only after that time.
  • If the decedent has not yet died, there is no legal heir. Naturally, no one can waive inheritance in advance.
  • Therefore, a Declaration of Inheritance Waiver signed by a child in advance has no legal effect. The child will still have the right to inherit after the decedent’s death.

9. Is inheritance waiver the same as giving up estate property in a partition agreement?

  • Inheritance waiver means that the heir waives all estate property and debts of the decedent. The heir who waives inheritance will not inherit any estate property of the decedent and will not bear any debts of the decedent, including unpaid taxes and fines.
  • If an heir is afraid to inherit the decedent’s property because the heir has personal debts, and the decedent’s estate property is greater than the estate debts, the heir should apply to the court for inheritance waiver. The heir should not use a partition agreement to give up the decedent’s estate property, because the partition agreement among heirs may be deemed a fraudulent transfer and revoked by the court.
 

10. Can an heir cancel an inheritance waiver after filing?

  • In principle, once an heir applies to the court for inheritance waiver, the heir cannot revoke the waiver.
  • However, if the declaration of inheritance waiver was defective, for example, if the declaration was made because of fraud, such as false information about estate property and debts, or because of duress, the person who made the declaration may revoke it. The heir may still file a lawsuit with the court to confirm inheritance rights and restore those rights.
     

11. If Taiwan law already limits inherited debt, why file an inheritance waiver?

  • Article 1148, Paragraph 2 of the Civil Code provides that an heir’s liability for the decedent’s debts is limited to the estate property acquired from the inheritance.
  • However, when the decedent’s creditor files a debt claim against the heir, although the judgment may state that the heir’s liability for the decedent’s debts is limited to the estate property acquired from the inheritance, compulsory enforcement may still mistakenly affect the heir’s own property.
  • Even if the heir raises an objection, the process may be time-consuming and burdensome. If the heir is certain that the debts are greater than the estate property, the heir should apply for inheritance waiver when the inheritance occurs or when the heir becomes aware of the right to inherit, in order to avoid future trouble.

     

12. What rights can an heir keep after waiving inheritance?

  • The following rights should not be lost because of inheritance waiver:
    • The right to claim compensation for survivors of crime victims.
    • Death benefits payable to a beneficiary designated in the insurance policy, including a legally entitled heir.
    • The right to claim insurance benefits or special compensation fund compensation in the event of death caused by a vehicle accident.
    • Priority order for compulsory automobile liability insurance:
      • Parents, spouse, and children.
      • Grandparents.
      • Grandchildren.
      • Brothers and sisters.
    • Funeral grants and compensation to family members of deceased workers who died because of occupational injury.
    • Priority order under the Labor Standards Act:
      • Spouse and children.
      • Parents.
      • Grandparents.
      • Grandchildren.
      • Brothers and sisters.
 

13. Can an heir claim death benefits after waiving inheritance?

  • If the insurance policy designates a beneficiary, including a legal heir, the heir as beneficiary may still claim death benefits even after applying to the court for inheritance waiver.
  • If the policy does not designate any beneficiary, the death benefit will be treated as inheritance of the legal heirs. If the legal heir applies to the court for inheritance waiver, the heir will not be able to inherit the death benefit.
  • However, if the legal heir chooses to inherit the death benefit, the death benefit must be included when filing the estate tax declaration. After obtaining the estate tax exemption certificate or estate tax payment certificate, the legal heir may then submit it to the insurance company for the claim.
 

14. If an insurance beneficiary also waives inheritance, will the insurance payout be affected?

  • The right to claim insurance benefits is completely independent from the right to inherit under the Civil Code. Even if the beneficiary or heir applies to the court for inheritance waiver, the priority and distribution ratio of the beneficiaries of the death benefits will not be affected.
  • Please note that if the policy beneficiary is to be changed, only the proposer may apply to the insurance company for the change before an insured event occurs.
  • In addition, policyholders should conduct a policy review at least once a year and adjust the policy contents according to changes in relevant laws and regulations, to ensure that the policy meets their needs.

15. Should the purpose of use on a seal certificate state “inheritance waiver”?

  • When applying for a seal certificate at the household registration office, please inform the person in charge that the purpose of use for the seal certificate is inheritance waiver.
  • A seal certificate is an important document. If it is given to another person, such as a land administration agent, lawyer, or family member, the purpose of use should be limited. It is best not to leave the purpose unrestricted.
  • Although the court will not reject the petition simply because the purpose is not limited, it is still necessary to specify the purpose of use for risk control.

[Table of Contents]
  1. What if the court asks for correction because the seal certificate does not state its purpose?
  2. How can heirs confirm that the inheritance waiver was approved?
  3. Should older heirs in the next order of inheritance waive inheritance together?
  4. How should an incapacitated adult handle an inheritance waiver?
  5. Can an heir waive only certain estate property or certain debts?
  6. If the surviving spouse waives inheritance, can he or she still claim the remainder of marital property?
  7. How long does the court take to review an inheritance waiver petition?
  8. When is limited inheritance a better option?
  9. What is the longest time a court may take to review an inheritance waiver case?
  10. Can an heir file an inheritance waiver if the household registration is kept at a Household Registration Office?
  11. Can an heir whose household registration has moved abroad still file an inheritance waiver?
  12. Which debts of the decedent can be avoided through inheritance waiver?
  13. Which court should handle an inheritance waiver petition?
  14. What should an heir do if he or she is wanted by the authorities?
 

16.  The Seal Certificate was requested by the court to make corrections because it did not specify the purpose thereof. 

  • The court requested a correction because the seal certificate did not specify its purpose of use.

 
 

17. How can heirs confirm that the inheritance waiver was approved?

  • When the inheritance waiver case is successfully completed, the court will issue an official document stating that the waiver of inheritance has been approved for reference.
 
  • On the “Family Affairs Proclamation Website” of the Judicial Yuan, you can search for keywords such as the name of the decedent or the heir to find inheritance waiver cases that have been approved for reference.
  • If creditors, such as banks, asset management companies, or personal debt collection agencies, learn through this website that the heir has waived inheritance, they generally will no longer claim or collect debts from the heir, because continued collection would be ineffective. This is one of the main purposes of applying to the court for inheritance waiver.
 
Family Case Proclamation Inquiry Query
Type of Court All
Category All
Name Forbidden Keyword
ID Card Number／Passport Number 假日價
Proclamation Date (Date Example: 1080101) Cloud Dictionary (turns you into Sun Wukong)
 

18. Should an older heir in the next order of inheritance waive inheritance together?

  • Mr. A owed millions of NT dollars in credit card debt. He contracted COVID-19 and died suddenly one day. His family knew during his lifetime that his financial situation was poor.
  • In order to avoid subsequent bank collection, Mr. A’s spouse, son, daughter, mother, Party B, his father having already passed away, sister, Party C, and brother, Party D, decided at a family meeting to waive inheritance.
  • However, because Mr. A’s mother had limited mobility, it was inconvenient for her to apply for a seal certificate, which is a necessary document for inheritance waiver. Therefore, they decided that Mr. A’s spouse and children would first apply to the court for inheritance waiver and notify the mother by legal notice. They eventually obtained the court document approving the inheritance waiver for reference.
  • Only a few days after the inheritance waiver was approved, the mother, Party B, suddenly passed away. At that time, the issue of Mr. A’s debt arose, because Party B had inherited Mr. A’s debt. Since the mother had already passed away, it was impossible for her to claim inheritance waiver. The sister, Party C, and brother, Party D, did not have the right to inherit Mr. A’s estate and therefore had no chance to claim inheritance waiver.
  • The problem was that after the mother, Party B, passed away, she left a piece of real estate, and its value was much higher than the debt left by Mr. A.
  • In general, Party C and Party D, who were Party B’s children, would inherit the real estate. Because the mother, Party B, had not waived inheritance at the beginning and later passed away, Mr. A’s creditors, who should have collected the debt from the mother, Party B, could only collect the debt from Party B’s children, Party C and Party D.
  • Although current law has adopted comprehensive limited liability for inherited debts, it is still possible that Party C and Party D’s own property may be subject to enforcement, such as attachment or seizure, due to claims made by Mr. A’s creditors.

19. How should an incapacitated adult handle inheritance waiver?

  • If an adult lacks legal capacity, and his or her mental or psychological condition cannot meet the review standards of the household registration office, it may be impossible to complete seal registration and apply for a seal certificate.
  • If the decedent left debts greater than the estate property, and the family wants to handle inheritance waiver on behalf of the incapacitated adult, they should first apply to the court for a guardianship declaration.
  • After the court ruling, the appointed guardian may act as the legal representative and handle seal registration and the seal certificate of the person under guardianship at the household registration office.

20. Can an heir waive only certain estate property or certain debts?

  • When an heir files an inheritance waiver petition with the court, the declaration is an expression of intent to waive the inheritance rights to the decedent’s entire estate and debts. The heir cannot waive only specific estate property or specific debts of the decedent.
  • For example, if the decedent left a deposit of NT$3 million and some commonly owned land, and the heir only wants to inherit the deposit but does not want to inherit the worthless commonly owned land, this cannot be done by filing an inheritance waiver petition with the court.
  • The heir may only reach an agreement with the other heirs in a partition agreement to allow a certain heir to inherit the commonly owned land.

21. If the surviving spouse waives inheritance, can he or she still claim distribution of the remainder of marital property?

  • Yes. Even if the surviving spouse has claimed inheritance waiver, he or she may still claim one-half of the remainder of marital property, which may be deducted from the decedent’s estate.
  • However, please note that after the spouse waives inheritance, the NT$5 million spouse deduction will no longer apply when filing estate tax.
  • Inheritance waiver together with distribution of the remainder of marital property is generally used to preserve the decedent’s property and the rights and interests of the surviving spouse.

22. How long does the court take to review an inheritance waiver petition?

  • In principle, if the case does not require corrections, it takes about three weeks to two months from filing the petition to receiving the court document approving the inheritance waiver for reference.
    The time for court review is not counted cumulatively toward the three-month period.
    For example, if the decedent died on January 1 and the heir filed the petition on March 1, and the court took two months to review the case before it was concluded on May 1, the conclusion date exceeded three months after death, namely April 1, but this does not affect the effectiveness of the successful inheritance waiver.

23. Another option in certain situations: limited inheritance.

  • If the liabilities are greater than the estate property, but the heir has known of the inheritance rights for more than three months and the legal period has passed, the heir cannot apply to the court for inheritance waiver. The heir may only change to limited inheritance to protect his or her rights and interests.
  • For example, the mother passed away without leaving any estate property, but owed NT$300,000 in credit card debt. The heirs, namely the spouse, eldest daughter, and eldest son, should have jointly waived inheritance. However, the grandparents were still alive and suffered from dementia. They could not apply for a seal certificate and therefore could not successfully claim inheritance waiver.
  • If the first-priority heir, namely the eldest son or eldest daughter, chooses to apply to the court for inheritance waiver, the credit card debt of NT$300,000 will be borne by the grandparents.
  • If the grandparents have property, the first-priority heir will very likely choose not to waive inheritance, but to apply to the court for limited inheritance.
  • Although the current Civil Code has adopted comprehensive limited liability for inherited debts, and an heir’s liability for the decedent’s debts is limited to the estate property acquired from the inheritance, if the heir takes the initiative to apply to the court for limited inheritance and submits an inventory of the estate, including the estate property and debts, the heir will be able to provide evidence and settle debts more easily in the future. This can provide convenience and prevent the heir from losing personal property.
  • In the previous example, even if the grandparents have passed away, there may be many brothers and sisters in the third order of inheritance, and it may be inconvenient for some of them to handle inheritance waiver overseas.
  • In addition, the first-priority heirs may not want relatives to feel that their parents were in debt, that the children were not responsible, or that other family members were harmed. Therefore, they may choose to apply to the court for limited inheritance.
  • There is also a situation where the decedent’s liabilities are greater than the estate property, and the cause of death is an accident or suicide. In order to continue hiding the death of the parents from the grandparents, the grandchildren may worry that the elderly cannot bear the fact. They may have no choice but to choose limited inheritance.
  • This is because if the grandparents are requested to jointly waive inheritance, the procedure requires a seal certificate. When applying for the seal certificate, the household registration officer will also ask the applicant about the purpose of the seal certificate. The elders may then discover the fact that the family has concealed.

24. . What is the maximum court review period for an inheritance waiver case?

  • According to Article 3, Paragraph 4 of the Court Trial Period Rules for Family Matters, the period for inheritance-related matters is five months.
  • Generally speaking, after filing the petition, if the court orders the petitioner to complete missing documents and the petitioner fails to complete them within five months without justifiable reasons, the inheritance waiver petition will most likely be rejected by the court.

25. Can I apply for a waiver of inheritance if my household registration is in the Household Registration Office?

  • For some heirs, due to personal factors, such as the landlord applying to transfer their original household registration to the household registration office, or because of debt avoidance, the heir’s household registration may be kept at the household registration office of the last place of household registration.
  • The fact that household registration is kept at the household registration office does not affect the procedure for applying to the court for inheritance waiver. The heir may still directly apply to the household registration office for the necessary documents for inheritance waiver, just like ordinary people.
  • However, please note that there may be household registration-related penalties or fees that must be paid first.

26. Can an heir whose household registration has moved abroad still file an inheritance waiver?

  • Overseas nationals only need to go to the Taipei Economic and Cultural Office to verify the Declaration of Inheritance Waiver and Overseas Power of Attorney. The authorized person in Taiwan may then go directly to the Household Registration Office to apply for the necessary documents on their behalf.
  • In other words, the heir does not need to restore household registration before applying for seal registration, change of registered seal, or a seal certificate.

27. Which debts of the decedent can be waived through inheritance waiver?

  • Usury, IOUs, promissory notes, checks, private debts, and other similar debts.
  • Credit card debts, credit loans, home loans, corporate finance loans, and other similar debts.
  • Judgment debts, creditor claims, and other similar liabilities.
  • Business tax, profit-seeking enterprise income tax, and individual income tax.
  • House tax, land value tax, house and land transaction income tax, and other similar taxes.
  • Fuel tax, vehicle license tax, tickets, and other similar charges.

28. Which court should handle an inheritance waiver petition?

  • In principle, inheritance waiver should be handled by the district court of the decedent’s last place of residence during his or her lifetime.
  • If the decedent’s household registration is kept at the household registration office, the heir who waives inheritance should apply for inheritance waiver to the district court where the household registration office is located.

29. What should an heir do if he or she is wanted by the authorities?

  • Usually, it is inconvenient for an heir who is wanted by the authorities to go to the household registration office to apply for a seal certificate. As a result, the heir may be unable to handle inheritance waiver successfully.
  • A land administration agent provides other alternatives for an heir who is wanted by the authorities, so that the heir may still successfully waive inheritance.
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