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1. Inheritance – Fee Schedule – Service Fees
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Inheritance – Fee Schedule – Service Fees
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Type of Inheritance
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Service Fee
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Equal-Share Inheritance Registration
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NT$20,000
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Inheritance Partition Registration
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NT$20,000
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Co-Owned Estate Property Registration
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NT$20,000
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Inheritance Registration by Will
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NT$20,000
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Bequest Registration
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NT$20,000
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Inheritance of Bank Deposits, Stocks, and Other Movable Estate Property
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Case-by-Case Pricing
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Overseas Power of Attorney
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Case-by-Case Pricing
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2. Required Documents for Overseas Heirs
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Required Documents for Overseas Heirs
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No.
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Documents
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Remarks
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1
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Death Certificate of the Decedent Issued Abroad
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If the decedent passed away abroad, the death certificate must first be translated into Chinese and then authenticated by a Taipei Economic and Cultural Office (TECO).
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2
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National ID Card
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Required if the heir holds Republic of China (Taiwan) nationality.
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3
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Valid Republic of China (Taiwan) Passport
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4
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Valid Foreign Passport
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Required if the heir is a foreign national.
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5
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Birth Certificate or Marriage Certificate
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Documents proving inheritance rights must first be translated into Chinese and then authenticated by a Taipei Economic and Cultural Office (TECO).
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6
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Overseas Power of Attorney
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7
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Declaration of Waiver of Inheritance
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If an heir intends to waive inheritance, the declaration must be authenticated by a Taipei Economic and Cultural Office (TECO).
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3. Fee Schedule for Overseas Heirs Waiving Inheritance – Service Fees
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Fee Schedule for Overseas Heirs Waiving Inheritance – Service Fees
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Item
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Fee
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Basic Fee for Inheritance Waiver
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NT$6,000
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Additional Fee for Each Additional Heir Waiving Inheritance, Including Legal Representatives for Minors
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NT$800 per person
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Overseas Power of Attorney and Declaration of Inheritance Waiver, Provided by the Land Administration Agent
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Case-by-Case Pricing
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Certified Mail Service
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No Charge
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Application for Household Registration Transcript, Agent Service
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NT$2,000
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Example – Pricing Basis
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Services Available Nationwide (Including Other Cities and Counties)
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4. Required Documents for Waiver of Inheritance
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Required Documents for Waiver of Inheritance
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1
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Household Registration Transcript of the Decedent, with death registration × 1
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2
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Household Registration Transcript of the Heir Waiving Inheritance, with full remarks × 1
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3
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Seal Registration Certificate of the Heir Waiving Inheritance and Legal Representative, Purpose of Use: Inheritance Waiver × 1
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4
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Registered Seal
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5
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Identification Documents for Overseas Heirs Waiving Inheritance
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6
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Heirs Waiving Inheritance Outside Mainland China
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#If the decedent passed away abroad
Chinese-translated death certificate authenticated by an overseas mission (TECO) |
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#If born abroad and without household registration in Taiwan
Chinese-translated birth certificate authenticated by an overseas mission (TECO) |
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7
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Heirs Waiving Inheritance in Mainland China
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#If the decedent passed away in Mainland China
Death certificate notarized by a notary office in Mainland China and authenticated by the Straits Exchange Foundation (SEF) |
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#If born in Mainland China and without household registration in Taiwan
Birth certificate notarized by a notary office in Mainland China and authenticated by the Straits Exchange Foundation (SEF) |
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8
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Court Filing Fee for Inheritance Waiver: NT$1,000
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5. Documents Prepared by the Land Administration Agent
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Documents Prepared by the Land Administration Agent
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1
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Petition for Inheritance Waiver
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2
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Inheritance System Chart
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3
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Heirs Waiving Inheritance Outside Mainland China
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Declaration of Waiver of Inheritance – authenticated by an overseas mission (TECO)
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Power of Attorney – authenticated by an overseas mission (TECO)
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4
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Heirs Waiving Inheritance in Mainland China
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Power of Attorney – notarized by a notary office in Mainland China and then authenticated by the Straits Exchange Foundation (SEF)
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5
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Affidavit for Inheritance Waiver in the Best Interest of a Minor, if any heir is under 20
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6
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Certified Letter, Notification to Next-in-Line Heirs
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6. Who are the decedent’s legal heirs?
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Spouse + Heirs by Order of Priority (Article 1138 of the Civil Code)
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7. What are “heirs by order of priority”?
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Order
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Relationship Titles
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Remarks
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First Order
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Lineal Descendants by Blood
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Second Order
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Parents
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Third Order
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Siblings
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Fourth Order
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Grandparents
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This includes both paternal and maternal grandparents.
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8. Statutory Shares of Inheritance Among Heirs
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Parents: 1/2. If both parents are alive, the father’s statutory inheritance share is 1/4 and the mother’s statutory inheritance share is 1/4. If the father has passed away, the mother’s statutory inheritance share is 1/2.
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Siblings: 1/2. If there are three siblings, such as the eldest son, eldest daughter, and second daughter, each sibling’s statutory inheritance share is 1/6.
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Grandparents, including both paternal and maternal grandparents: 1/3. If all grandparents are alive, each grandparent’s statutory inheritance share is 1/12. If only the paternal grandparents are alive, each of their statutory inheritance shares is 1/6.