Land Administration Agent’s Fees for Waiver of Inheritance – NT$ 6,000 In-Home Service

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
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)
  1. What order in which the heirs who waive inheritance come?
  2. How long is the statute of limitations for filing an application for a waiver of inheritance?
  3. Do all heirs need to apply for a waiver of inheritance together?
  4. Are the grandchildren not eligible to apply to the court for a waiver of inheritance unless all the descendants (i.e., first-priority heirs) waive their rights to an inheritance?
  5. Can the creditor of the heir revoke the heir (debtor)’s waiver of inheritance
  6. Do the third priority heir (sibling)’s children, grandchildren, and spouse need to waive the inheritance?
  7. Is the legal effect of “waiver of inheritance” the same as that of “inheritance in subrogation”?
  8. Can an heir waive his or her right to an inheritance in advance?
  9. Is the legal effect of “waiver of inheritance” the same as that of “waiver of estate of the deceased” in the partition agreement
  10. Can I regret having waived the right to the inheritance after the waiver thereof?
  11. The inheritance has been fully restricted, why do we need to waive the inheritance?
  12. What rights should the heir not lose due to a waiver of inheritance
  13. Is it allowed to claim death benefits after the waiver of inheritance?
  14. If an insurance beneficiary and／or heir waives the right to inheritance, will the claim settlement of the policy be affected?
  15. Designate the purpose of application for a seal certificate as a waiver of inheritance
  16. The Seal Certificate was requested by the court to make corrections because it did not specify the purpose thereof.
  17. How to confirm that the inheritance has been successfully waived?
  18. An older heir in the next order of priority should waive the inheritance together.
  19. How does an adult handle a waiver of inheritance when he has no capacity to make juridical acts?
  20. Can certain inheritance or debt be waived?
  21. If the surviving spouse waives the inheritance, does he or she still have the right to claim distribution of the remainder [of the property]?
  22. How long does it take to review a waiver of inheritance?
  23. Another option in certain situations, Qualified Fee.
  24. What is the maximum length of time for a court hearing on a waiver of inheritance?
  25. Can I apply for a waiver of inheritance if my household registration is in the Household Registration Office?
  26. If the household registration has been moved abroad, can I still apply for a waiver of inheritance?
  27. Which debts of the deceased can be waived?
  28. In which court should an heir handle a waiver of inheritance?
  29. What should an heir do if he is wanted?
1. What order in which the heirs who waive inheritance come?
  • The spouse is the heir apparent who can apply for a waiver of inheritance within 3 months after becoming aware of the deceased’s death, regardless of the order of succession stipulated in Article 1138 of the Civil Code.
  • The remaining heirs shall waive inheritance in the order specified in Article 1138 of the Civil Code. If all the heirs in the previous order have waived inheritance, it is the turn of the heirs in the next order of priority to waive inheritance.
    • First Order of Priority: Lineal descendants by blood (all children shall waive inheritance first, then the grandchildren, and finally the great-grandchildren, and then the heirs of the second order waive inheritance).
    • Second Order of Priority: Parents (if adopted, it refers to the adoptive parents, not the biological parents).
    • Third Order of Priority: Brothers and sisters (including the siblings who have parents in common, half-siblings who share one father, half-siblings who share one mother, and adoptive brothers and sisters).
    • Fourth Order of Priority: Grandparents (including grandparents from father’s side, and grandparents from mother’s side).
  • If a child of first order dies earlier than the decedent, and the child had children (grandchildren), these grandchildren should inherit in subrogation and directly enjoy rights and assume obligations. They and the surviving descendants shall process the waiver of inheritance at the very first time (within three months).
  • You may refer to【One-minute tips for understanding “who needs to waive the right to an inheritance?”】

2. How long is the statute of limitations for filing an application for a waiver of inheritance?
  • According to Article 1174 of the Civil Code, the waiver shall be asserted by a written declaration to the court within three months after becoming aware of his or her right to an inheritance.
  • Note! Becoming aware of his or her right to an inheritance does not necessarily mean the time of the decedent’s death.
    • Date of becoming aware = date of death. For example: “Party A’s father passed away, and Party A knew about it on the same day, then three months will be counted from the date of his father’s death”.
    • Date of becoming aware is not the date of death
      • For example: “Party A has had no contact with his father for a long time, and no one notified him when his father passed away. It was not until one day that he received a court document (debt collection) or a legal attest letter that he learned his father had passed away, so the three months shall be counted from the date of receipt of the court’s document”.
      • For example: If an heir lives abroad, who has no contact with the deceased at all, nor has he heard of the death of the family member, nor has he known that the previous heir had waived the right to an inheritance.
      • If a parent dies, and the children have not been in contact for a long time and do not know whether the father or mother passed away, they must not have attended the funeral. The court is likely to summon heirs or witnesses to court to confirm the facts.
  • If the first-priority heir waives his right to an inheritance, in principle, the heir in the next order of priority shall count three months from the date of receipt of the inheritance waiver notice or court document (debt collection) from the previous heir, not from the date of death of the deceased. 
  • Knowing that you have the right to inherit has nothing to do with the heir’s subjective understanding of the law (that is to say, you cannot say that you do not understand the law), but that it starts to count when you legally have the right to inherit at that point in time.
  • So long as the petition is served to the court within three months, rather than the entire waiver process having to be completed within three months.
  • Please refer to 【How long does it take to review a waiver of inheritance?】.

3. Do all heirs need to apply for a waiver of inheritance together?
  • All heirs are required to apply to the court for a waiver of inheritance, unless otherwise specially purposed; for example, when the decedent’s estate is bigger than its legacy debt, one of the heirs is afraid to inherit because there is debt or to allow a specific heir to inherit the estate or to inherit a bigger estate.
  • The heir in the next order of priority shall become an heir apparent to inherit the decedent’s debts when the first-priority heir waives his right to an inheritance. Then, the creditor may directly request the heir in the next order of priority to pay off the debts left by the deceased.
  • Even if there are dozens of heirs from 1st to 4th priority in total, they only need to pay a one-time court cost of NT$1,000 so long as they jointly file the same application for a waiver of inheritance.
 
4. Are the grandchildren not eligible to apply to the court for a waiver of inheritance unless all the descendants (i.e., first-priority heirs) waive their rights to an inheritance?
  •        According to Subparagraph 5, Article 1176 of the Civil Code, “For heirs of first priority, if all those closest in degree of relationship to the decedent waive their right to the inheritance, the lineal descendants by blood to heirs of first priority in the next degree of relationship shall inherit”.
  •       Mr. Wang accumulated a lot of debt to the bank due to his business failure. He got divorced and has not remarried since then. He has a son (Party A) and a daughter (Party B) (children generation) with his ex-wife, as well as the son’s child (i.e., grandchild “Party C”). The daughter (Party B) has been living in the United States for years without being married and has no income or property in Taiwan. She didn’t jointly apply with the son (Party A) and the grandchild (Party C) for the waiver of inheritance because she did not want to cause so much trouble to them. Unexpectedly, after the son (Party A) and the grandchild (Party C) filed the application, they soon received a notice from the court to reject the grandchild (Party C)’s application for the waiver of inheritance.
  •        Why was it rejected? Because some of the heirs (children) in the first order of priority have not yet waived the right to an inheritance. The daughter (Party B) is still the legal first-priority heir after the son (Party A)’s waiver of inheritance, and the grandchild (Party C) has no inheritance rights at all at this time and is naturally not legitimate to apply for a waiver of inheritance.
  •        The suggestion for this case is that the daughter (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, as well as authorizing her family members in Taiwan to apply for seal certificates and household registration transcripts. Finally, the son (Party A), the daughter (Party B) and the grandchild (Party C) shall jointly apply to the court for a waiver of inheritance, and they will successfully receive the official document approving the waiver of inheritance for reference.
 
5. Can the creditor of the heir revoke the heir (debtor)’s waiver of inheritance?
  • If an heir chooses to apply to the court for a waiver of inheritance due to debts, the Supreme Court believes that a waiver of inheritance is an act on the property based upon the personality benefits of law and is not a simple act with the purpose of obtaining or relinquishing any right regarding property. Because the heir also waives all the rights and obligations, which is essentially different from the act of delinquency referred to in Article 244 of the Civil Code; that is to say, the creditor of the heir cannot revoke the heir (debtor)’s waiver of inheritance.
  • However, if the creditor subsequently discovers that the heir has transferred property to others through other heirs or interested parties, the juridical act of inheritance waiver previously declared will most likely be revoked.

6. Do the third priority heir (sibling)’s children, grandchildren, and spouse need to waive the inheritance?
  • No need at all. The third priority heir (sibling)’s children, grandchildren, and spouse do not have the right to inherit at all, and of course there is no need to apply to the court for a waiver of inheri
7. Is the legal effect of “waiver of inheritance” the same as that of “inheritance in subrogation”?
  • Mr. Li left a lot of real estate after his death. Since his spouse also passed away five years ago, the eldest son (Party A), second son (Party B), and eldest daughter (Party C) (children) should inherit it. The eldest son is getting old, and after many considerations, he hopes that his son (grandchildren) will inherit in subrogation, and he handles the inheritance on his own without discussing this with the land administration agent or the lawyer.
  • When the eldest son (Party A) received the official document approving the waiver of inheritance for reference, he went to the National Taxation Bureau for declaration of estate tax and discovered that the grandchild actually had no right to inherit at all. The only ones who have the right to inherit are the second son (Party B) and the eldest daughter (Party C). Moreover, the entitled portion of Party B and Party C has changed from the original 1／3 to 1／2, not that Party B, Party C and the grandchild shall inherit the entitled portion (1／3 each).
  • Bona fide Party B and Party C at this time can certainly use cash or other methods to subsidize Party A or the grandchild; however, it may involve gift tax or house and land transactions income tax. If Party B and Party C are not willing to pay any money to Party A or the grandchild, they shall assume no legal liability.
  • It can be seen therefrom that the legal effect of inheritance waiver is not the same as “inheritance in subrogation”. The term “inheritance in subrogation” referred to in Article 1140 of the Civil Code indicates that it can only apply mutatis mutandis to the heir of the first order provided in Article 1138 who has died or lost the right to inheritance before the opening of the succession, i.e., his lineal descendants.
  • That is, the grandchild shall not inherit Party A’s father’s entitled portion in his place unless the eldest son Party A passes away earlier than his father Mr. Li.
  • Party A inherits the entitled portion, and at this time, the entitled portion of the inheritance left by Mr. Li inherited by the grandchild, Party B, and Party C should be 1／3 each.

8. Can an heir waive his or her right to an inheritance in advance?
  • The legal effect of inheritance will only occur when the deceased dies, which means that the heir will only begin to enjoy the inheritance rights at that moment, and therefore he or she has the right to waive inheritance.
  • If the decedent has not yet died, there will be no legitimate heir. Naturally, no one can waive the right to an inheritance in advance.
  • Therefore, a “Declaration of Inheritance Waiver” signed in advance by a child has no legal effect at all. The child will enjoy the right to inherit after the death of the deceased.

9. Is the legal effect of “waiver of inheritance” the same as that of “waiver of estate of the deceased” in the partition agreement?
  • Waiver of inheritance means that the heir waives all the estate and debts of the deceased, which means that the heir who waives the inheritance will not inherit any of the decedent’s estate and will not bear any of the decedent’s debts (including tax arrears and fines).
  • If you are afraid to inherit the decedent’s property because you are in debt and the decedent’s property is bigger than the debt, please apply to the court for a waiver of inheritance and never use a partition agreement (several inheritance) to waive the estate of the deceased, because there is a high chance that the partition agreement between the heirs will be deemed to be the act of delinquency and revoked by the court as a result.

10. Can I regret having waived the right to the inheritance after the waiver thereof?
  • In principle, once an heir applies to the court for a waiver of inheritance, he cannot revoke such waiver.
  • However, if the expression of intent of inheritance waiver is flawed, for example, an expression of intent which is procured by fraud (other people provide false information about estate and debt) or by duress may be revoked by the expresser, and he can still submit it to the court by filing an action to confirm the inheritance rights for the restoration thereof.

11. The inheritance has been fully restricted, why do we need to waive the inheritance?
  • Subparagraph 2, Article 1148 of the Civil Code stipulates that an heir’s obligations to the debts of the decedent are limited to the extent of the property acquired from the estate. However, when the decedent’s creditor files a request for debt settlement to the heir, although the judgment states that the heir’s obligations to the debts of the decedent are limited to the extent of the property acquired from the estate, when the compulsory enforcement mistakenly affects the heir’s own property, even if the heir raises objections, it will be quite time-consuming and laborious. If the heir is sure that the debt is bigger than the inheritance, he should apply for a waiver of inheritance to avoid future troubles when the inheritance occurs or when he knows that he has the right to inherit.

12. What rights should the heir not lose due to a waiver of inheritance?
  • Right to claim compensation for survivors of crime victims.
  • Death benefit for beneficiary (including the heir legally entitled to inherit) designated in the policy.
  • Rights to claim insurance benefit or special compensation fund compensation in case of death due to vehicle accidents.
 【Priority Order of Inheritance for Compulsory Insurance】
  1. Parents, the spouse, and children
  2. Grandparents
  3. Grandchildren
  4. Brothers and sisters
  • Funeral grant and compensation to family members of deceased victims who die due to occupational injury.
 【Priority Order of Inheritance based on Labor Standards Act】
  1. Spouse and children,
  2. Parents,
  3. Grandparents,
  4. Grandchildren, and
  5.  Brothers and sisters

13. Is it allowed to claim death benefits after the waiver of inheritance?
  • If the policy has designated the beneficiary (including a legitimate heir), the heir (beneficiary) can be deemed to have applied to the court for a waiver of inheritance and still can claim the death benefits.
  • If the policy does not specify any beneficiary, the death benefit will be regarded as the inheritance of the legal heir. If the legal heir applies to the court for a waiver of inheritance, he or she will not be able to inherit the death benefit. However, choosing to inherit the death benefit, the legal heir must include the death benefit when declaring an inheritance. After obtaining the estate tax exemption certificate or the estate tax payment certificate, the legitimate heir will finally submit it to the insurance company for the claim.

14. If an insurance beneficiary and／or heir waives the right to inheritance, will the claim settlement of the policy be affected?
  • The “right to be compensated” of insurance benefits is completely independent from the “right to inherit inheritance” referred to in the Civil Code. Even if the beneficiary and／or heir applies to the court for a waiver of inheritance, the priority and distribution ratio of the beneficiaries of the death benefits will not be affected in any way.
  • We would like to remind you that if you want to change the beneficiary of the policy, only the “Proposer” can take the initiative to apply to the insurance company for the change thereof before an accident occurs to the insured.
  • In addition, policyholders should undergo a policy health check at least once a year and adjust the policy content according to changes in relevant laws and regulations to ensure that it meets their own needs.

15. Designate the purpose of application for a seal certificate as a waiver of inheritance
  • When applying for a seal certificate from the household registration office, please inform the person in charge that the purpose of application for the seal certificate is a waiver of inheritance.
  • The seal certificate is deemed a very important document. If it is given to others such as land administration agents, lawyers, and family members, the purpose thereof should be restricted, and it is best not to let the purpose go unchecked.
  • Although the court will not reject our application without limiting the purpose, we still need to specify the purpose of the application to protect ourselves for risk control.
16. The Seal Certificate was requested by the court to make corrections because it did not specify the purpose thereof. 
17. How to confirm that the inheritance has been successfully waived?
  • When the case of inheritance waiver has been successfully completed, the Court will issue an official document with the words “waiver of inheritance is 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, personal debt collection agencies) are given knowledge of the fact by this website that the heir has waived the inheritance, they will no longer claim or collect debts from the heir in principle, because continuing to collect debts is in vain. This is one of the biggest purposes which apply to the court for a waiver of inheritance. 
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. An older heir in the next order of priority should waive the inheritance together.
  • Mr. A owed NT$ millions on credit card debt. He contracted COVID-19 and died suddenly one day. His family knew that Mr. A’s financial situation was not good during his lifetime. In order to avoid subsequent bank collections, Mr. A’s spouse, son, daughter, and mother (Party B) (Father has passed away), sister (Party C), and brother (Party D) decided to waive the inheritance during a family meeting. However, because Mr. A’s mother had limited mobility, it was inconvenient to apply for a seal certificate (a necessary document for a waiver of inheritance), they decided that Mr. A’s spouse and children should apply to the court for a waiver of inheritance and notify their mother through a legal attest letter first. Finally, they successfully obtained the official document approving the waiver of inheritance for future reference.
  • Just a few days after the successful waiver of inheritance, the mother (Party B) suddenly passed away. At this time, Mr. A’s debt was created, because Party B completely inherited Party A’s debt, and of course, the mother was dead, it was impossible to claim a waiver of inheritance. The heirs, sister (Party C) and brother (Party D), would not have the right to inherit, and there was no chance to claim a waiver of inheritance.
  • Now here comes the problem. After the death of the mother (Party B), she left behind a piece of real estate, and the price was much higher than the debt left by Mr. A. In general, Party C and Party D (i.e., Party B’s children) would definitely inherit such real estate, and because the mother (Party B) did not waive the inheritance at the beginning and died finally, as a result, Mr. A’s creditors should have collected their debts from the mother (Party B), but could only collect their debts from Party B’s children (C and D). Although the current law has adopted comprehensive restrictions on inheritance, it is still very likely that C and D will still have their inherent property subject to enforcement (such as sequestration, and seizure) due to the claims of Mr. A’s creditors.

19. How does an adult handle a waiver of inheritance when he has no capacity to make juridical acts?
  • If an adult has no capacity to make juridical acts, and his mental and psychological state cannot meet the review standards of the household registration office, so that it is impossible to successfully register the seal and apply for a seal certificate, and because the deceased left a debt which is bigger than inheritance, the family wants to handle the waiver of inheritance on his behalf, they should first apply to the court for a declaration of guardianship. After the court’s ruling, the designated guardian may serve as his legal representative and handle the seal registration as well as the seal certification of the person under guardianship at the household registration office.
  • Please refer to:【Application Service for Guardianship Declaration】

20. Can certain inheritance or debt be waived?
  • The heir’s claim to the court for a waiver of inheritance is an expression of intent to waive the inheritance rights of the decedent’s entire estate and debts. He cannot waive the inheritance of a specific estate or debts of the decedent.
  • For example, the deceased left a deposit of NT$3 million and some common lands, and if an heir only wants to inherit the deposit and does not want to inherit these worthless common lands, it cannot be done by claiming to the court for a waiver of inheritance. It is only possible to agree with other heirs in a partition agreement to allow a certain heir to inherit the common lands.
  • Please refer to the Civil Judgment of 1978-Tai-Shang-Zi-No. 3788 of the Supreme Court.

21. If the surviving spouse waives the inheritance, does he or she still have the right to claim distribution of the remainder [of the property]?
  • Yes, even if the surviving spouse has claimed a waiver of inheritance, he or she may claim 1／2 of the remainder [of the property] which can be deducted from the deceased’s estate.
  • However, it should be noted that after the spouse’s waiver of the inheritance, the deduction of NT$ 5 million is no longer allowed when filing the inheritance tax.
  • Waiver of inheritance + distribution of the remainder [of the property] is generally used to preserve the decedent’s property and the rights and interests of the surviving spouse.

22. How long does it take to review a waiver of inheritance?
  • In principle, if the case does not require corrections, it will take about three weeks to two months from the filing of the petition to the receipt of the official document approving the waiver of inheritance for reference.
  • The time for court review will not be calculated cumulatively. For example, if the decedent died on January 1 and the heir filed a petition on March 1, it took the court two months to review the case before it was concluded (May 1), which exceeded three months after death (April 1) and did not affect the effectiveness of our successful waiver of inheritance.
  • Please refer to【The time limit for petitioning to waive inheritance】
23. Another option in certain situations, Qualified Fee.
  • Liabilities are bigger than inheritance, but because the heir has known about the inheritance rights for more than three months, which has exceeded the legal period, and he cannot apply to the court for a waiver of inheritance. He can only change the inheritance to a qualified fee to protect his own rights and interests.
  • If the mother passed away without leaving any inheritance, but owed NT$ 300,000 on credit card debt. The heir, spouse, eldest daughter, and eldest son should have jointly waived the inheritance, while the grandparents are still alive and have suffered from dementia, they cannot apply for a seal certificate and of course cannot successfully claim a waiver of inheritance at all. If the heir of first order (the eldest son or the eldest daughter) chooses to apply to the court for a waiver of inheritance, the credit card debt of NT$300,000 will be borne by the grandparents. If grandparents have properties, the heir of first order would very likely choose not to waive the inheritance, but to apply to the court for a qualified fee. Although the current Civil Code has adopted a comprehensive qualified fee and an heir’s obligations to the debts of the decedent are limited to the extent of the property acquired from the estate, if an heir takes the initiative to apply to the court for a qualified fee and submits the inventory of the inheritance (the inheritance and debts of the heirs), he will be able to easily provide evidence and pay off the debt in the future. This will bring a lot of convenience and prevent the heirs from losing their own property.
  • Or in the foregoing example, although the grandparents have passed away, there are many brothers and sisters in the third order of priority that it is inconvenient for some people to handle a waiver of inheritance overseas; besides, the heirs of the first order do not want relatives to feel that their parents were in debt and their children are not responsible and even harm other family members; thus, it is very likely that they will simply choose to apply to the court for a qualified fee.
  • There is also a situation where the decedent’s liabilities are greater than his inheritance and the cause of death is an accident or suicide. In order to continue to hide the death of their parents from their grandparents, the grandchildren are worried that the elderly would not be able to bear such fact, so they have no choice but to choose a qualified fee, because if they request Grandparents to jointly waive the inheritance, it requires a seal certificate in the procedure, and when applying, the person in charge of the household registration at the office will also ask the party concerned about the purpose of the seal certificate. Then the elders would be likely to discover the fact that the family has concealed. 
  • Please refer to 【Commissioned to apply for qualified fee】

24. What is the maximum length of time for a court hearing on a waiver of inheritance?
  • According to Paragraph 4, Article 3 of the Court Trial Period Rules of Family Act, the period of inheritance-related matters is five months.
  • Generally speaking, after filing a petition, if the court orders the petitioner to complete the missing documents, and if it is not completed within five months without justifiable reasons, the claim for a waiver of inheritance 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, for example, the landlord applies for a transfer of their original household registration to the household registration office or avoiding debts, the heir’s household registration is in the household registration office at the last place of household registration.
  • The fact that the household registration in the household registration office does not affect any procedure for the heir to apply to the court for a waiver of inheritance. The heir can still directly apply to the household registration office for the necessary documents to waive the right to an inheritance, just like ordinary people.
  • But please note that there may be penalties for household registration fees that need to be paid first.

26. If the household registration has been moved abroad, can I still apply for a waiver of inheritance?
  • Overseas nationals only need to go to the Taipei Economic and Cultural Office to apply for verification of the “Declaration of Inheritance Waiver” and the “Overseas Power of Attorney”, and the authorized person in Taiwan can go directly to the Household Registration Office to apply for the necessary documents on their behalf.
  • That is, you do not need to restore your household registration before applying for seal registration, change of certificate seal, and a seal certificate.

27. Which debts of the deceased can be waived?
  • Usury, IOUs, promissory notes, checks, private debts, etc.
  • Credit cards, credit loans, home loans, corporate finance loans, etc.
  • Judgment debts, claims, etc.
  • Business Tax, Profit-seeking Enterprise Income Tax, and Individual Income Tax.
  • House Tax, Land Value Tax, House and Land Transactions Income Tax, etc.
  • Fuel Tax, Vehicle License Tax, Tickets, etc.

28. In which court should an heir handle a waiver of inheritance?
  • In principle, the waiver of inheritance is handled in the local court of the deceased’s last place of residence during his lifetime.
  • If the deceased’s household registration is in the household registration office, the heir who waives the right to an inheritance should apply for a waiver of inheritance to the district court where the household registration office is located.

29. What should an heir do if he is wanted?
  • Usually, it is inconvenient for a wanted heir to go to the household registration office to apply for a seal certificate, so he cannot successfully handle the waiver.
  • Land Administration Agent provides other alternatives for a wanted heir, so that the heir can still successfully waive the right to an inheritance.
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