▲ LY Land Administration Agent Office – Witnessed Will Process:

• The testator, along with family members or friends, may consult with our office via the official LINE account or phone, including online meetings, to discuss how the estate should be arranged and any final wishes.
• The specific assets to be included in the will are then confirmed, such as real estate, bank deposits, stocks, funds, vehicles, and labor pensions.
• The allocation of these assets is determined, including whether they will be left to a spouse, children, grandchildren, parents, siblings, friends, or charitable organizations.
• If a will executor is to be appointed, this will also be specified.
• An appointment is scheduled at our office, or our agent together with all witnesses may travel to a designated location to complete the statutory procedures for a witnessed will in accordance with the Civil Code.
• We also provide comprehensive follow-up consultation services to meet client needs, including lifetime asset transfer planning.

▲ Advantages of Engaging a Land Administration Agent for a Witnessed Will

• Advantages of Engaging a Land Administration Agent for a Witnessed Will
• Compared to attorney fees for will drafting, engaging a land administration agent is more cost-effective.
• Alternatively, a will can be prepared first to secure most of the estate, with property transfers carried out later, either in a single transaction or over several years through sale or gift.
• With extensive experience handling hundreds of similar cases, our expertise in real estate matters is highly specialized.
• We focus on achieving the best outcomes through practical and efficient solutions, without relying on litigation.
• Our firm specializes in will planning procedures and continues to assist after the testator’s passing, including inheritance registration of real estate and the handling of bank deposits and stock inheritance. With comprehensive end-to-end support and extensive practical experience, we are committed to providing integrated inheritance services that ensure reliability, efficiency, and effective risk management.

• We assist in identifying estate assets and liabilities, filing estate tax, and obtaining tax exemption or tax clearance certificates.
• Registration of will executor.
• Transfer of real estate through inheritance by will.
• Transfer of real estate by bequest.

1. What is a witnessed will?

• Article 1193 of the Civil Code: “A witnessed will shall be made with the designation of three or more witnesses by the testator. The testator shall orally state the intent of the will. One of the witnesses shall record, read aloud, and explain the content. After being acknowledged by the testator, the will shall state the year, month, and date, as well as the name of the drafter. It shall be signed by all witnesses and the testator. If the testator is unable to sign, a fingerprint shall be affixed in lieu of a signature.”
• One will drafter and three witnesses are required.

2. Is notarization required for a witnessed will?

• No. As long as the witnessed will is legally valid, the land administration office will proceed with the transfer of ownership without requiring the consent of other heirs.
• Any will that complies with statutory requirements, including holographic, witnessed, oral, sealed, and notarized wills, is legally valid.

3. In what situations is it common to make a will?

• In many cases, a specific child provides care for the testator in later years. As a result, the testator may wish to leave certain assets to that child instead of distributing the estate equally among all children.
• If the testator transfers real estate to a specific child or grandchild during their lifetime, they may incur substantial land value increment tax or gift tax, making a will a more practical alternative.
• Even if the testator has the financial ability to pay such taxes and transfer property during their lifetime, retaining ownership of assets can provide a greater sense of security.
• Some elders wish to leave their estate directly to their grandchildren. However, since there are still legal heirs (their children), a will is required to achieve this intention.
• If the testator has no spouse, children, or siblings, and no will is made, the estate will escheat to the state upon death.
• If the testator has no spouse or children but has siblings with whom they have no close relationship, they may choose to make a will to bequeath their estate to a third party.
  

4. What is a “bequest”?

5. What are the benefits of designating inheritance or bequests through a will?

• Avoid unnecessary inheritance disputes among heirs.
• Retain ownership and control of assets to prevent the risk of neglect or lack of financial support in later life.
• If real estate is transferred through inheritance or bequest registration, the land value increment tax accrued during the testator’s lifetime is not required to be paid.
• If the testator (decedent) acquired the property before January 1, 2016, heirs or beneficiaries who later sell the property may choose to apply the lower tax burden under the old property transaction income tax system, rather than being limited to the Integrated Housing and Land Tax system.

 

6. Case Studies: Inheritance and Bequest in Practice

In addition to drafting witnessed wills, our firm has handled numerous real estate transfer cases upon client request. From will creation to execution, LY Land Administration Agent Office provides a one-stop service, eliminating the need to navigate complex administrative procedures.

▲Case Study: Inheritance Registration by Will

▲Case Study: Bequest Registration

7. Is it necessary to appoint a will executor?

• Whether a will executor is appointed does not affect the validity of the will. However, in practice, appointing a will executor helps ensure that heirs or beneficiaries can receive the estate smoothly in accordance with the will. It is generally recommended that a testator consider appointing a will executor.
• If the will involves a bequest, it is strongly recommended to appoint a will executor to prevent interference from other heirs.
• If the testator prefers that heirs or beneficiaries are not aware of the existence of the will, a will executor may be appointed to keep and manage the will.
• If there is concern that the will executor may pass away earlier than the testator or become incapable of performing the duties, a substitute (secondary) will executor may also be appointed.

8. What are the qualification requirements for a will executor?

• Article 1210 of the Civil Code: “A minor, or a person subject to guardianship or assistance, shall not serve as a will executor.”
• In other words, as long as Article 1210 is not violated, the testator may appoint any person as the will executor, including an heir or a beneficiary, provided that the person is an adult with full legal capacity.

9. What are the qualification requirements for will witnesses?

• A witnessed will requires three witnesses.
• The following persons shall not serve as witnesses to a will:

1. Minors.
2. Persons subject to guardianship or assistance.
3. Heirs, and their spouses or lineal relatives by blood.
4. Beneficiaries, and their spouses or lineal relatives by blood.
5. Cohabitants, assistants, or employees of a notary public or a person performing notarial duties.

10. Will witnesses must not be heirs.

• Heirs may accompany the testator, as long as they do not act as witnesses to the will.
   

11. It is not recommended to appoint grandchildren or siblings as witnesses.

• Article 1198 of the Civil Code provides that will witnesses must not be heirs.
• For example, if a grandmother appoints her grandchild as a witness while her children are still alive, the grandchild is not considered an heir at that time. However, if the children pass away before the grandmother, the grandchild may become an heir by representation, which could invalidate the will.
   

12. Can a witnessed will be prepared by a land administration agent?

• Yes. It is recommended to engage a licensed land administration agent, and it is not necessary to hire an attorney.
• This is especially true when the will involves real estate, which is a key area of expertise for land administration agents.
• LY Land Administration Agent Office not only provides witnessed will services, but also offers tax planning consultation (including land value increment tax, gift tax, and integrated housing and land tax) as well as comprehensive real estate transfer solutions (such as lifetime gifts, sale transactions, and trust arrangements).

13. Must a witnessed will be handwritten?

• In the past, many land administration agents or attorneys were accustomed to drafting witnessed wills by hand. However, with advancements in technology and the diversification of documentation tools, witnessed wills may now be prepared using typed documents and are no longer limited to handwritten form.
• Supplementary Provision No. 66 of the Regulations Governing Inheritance Registration states: “A witnessed will or a notarized will may be prepared not only by handwriting but also by documents produced using a computer or automated equipment.”
• Reference may also be made to the Supreme Administrative Court Judgment No. 49, 2012.
   

14. Can the property specified in a will be disposed of?

• Yes. The testator may freely dispose of their property.
• The legal effect of transferring the estate designated in a will only occurs upon the death of the testator. During their lifetime, ownership of all assets remains with the testator.
• Supplementary Provision No. 66 of the Regulations Governing Inheritance Registration states: “A witnessed will or a notarized will may be prepared not only by handwriting but also by documents produced using a computer or automated equipment.”
   

15. Can a will be revoked?

• Revocation by the testator:
  • After making a valid will, the testator may revoke all or part of the will at any time by using a legally recognized form of will
  • “Using a will form” does not mean the revocation must follow the same form as the original will. Any form that complies with the Civil Code is valid, including holographic, witnessed, oral, sealed, and notarized wills.

• Revocation by operation of law:
  • If multiple wills made by the testator contain conflicting provisions, the earlier will shall be deemed revoked to the extent of the inconsistency. The later will prevails, as it more closely reflects the testator’s final intent.
  • If, after making a will, the testator’s subsequent actions conflict with the content of the will, the conflicting portion shall be deemed revoked.
  • If the testator intentionally destroys or alters the will and indicates an intention to revoke it, the will shall likewise be deemed revoked.

16. If the testator cannot sign, can a fingerprint be used instead?

• Yes.
• Article 1194 of the Civil Code: “A witnessed will shall be made with the designation of three or more witnesses by the testator. The testator shall orally state the intent of the will. One of the witnesses shall record, read aloud, and explain the content. After being acknowledged by the testator, the will shall state the year, month, and date, as well as the name of the drafter. It shall be signed by all witnesses and the testator. If the testator is unable to sign, a fingerprint shall be affixed in lieu of a signature.”
   

17. Can a will designate heirs?

• Yes.
• Most testators do not distribute their estate according to the statutory shares among all heirs, but instead designate all or part of their assets to specific heirs.
• It is also common for elders to leave their estate to grandchildren, nephews, nieces, or other relatives, which is referred to as a “bequest.
   

21. Can labor pension benefits be designated to a specific person through a will?

• Yes. According to the Council of Labor Affairs Order No. Lao-Dong-4-Zi-0950006111 (issued on February 9, 2006).
• Full text: “Article 27 of the Labor Pension Act provides that the order of eligible survivors to claim pension benefits is as follows: spouse and children, parents, grandparents, grandchildren, brothers, and sisters. However, if a designated claimant has been specified by a will during the worker’s lifetime, the will shall prevail. Accordingly, a worker may designate a claimant outside of the statutory heirs through a will. If the will presented by the designated claimant is legally valid, the claimant may apply to the Bureau of Labor Insurance for payment. However, if there are multiple eligible claimants due to the compulsory portion provisions under Article 1223 of the Civil Code, the benefits shall be claimed jointly with the other claimants.”