Frequently Asked Questions
Common questions about our services and cross-border legal processes.
Yes.
Your right to inherit in Taiwan depends on your legal relationship with the deceased, not on your nationality, and you are not required to have household registration or a national ID card in Taiwan. Under Article 1138 of the Taiwan Civil Code, the surviving spouse and blood relatives within the four statutory orders of succession automatically acquire heirship upon the commencement of inheritance. The law does not impose a nationality requirement.
However, it is important to determine whether the restrictions under the Land Act apply:
1. Restricted categories of land under Article 17 of the Land Act
Foreign nationals may not acquire the following seven categories of land by purchase or gift: forest land, fisheries land, hunting grounds, salt fields, mineral land, water-source land, and land within fortified military areas or national defense border areas. (Agricultural land is not included in these categories anymore.)
If a foreign national acquires any of the above restricted land through inheritance, Article 17, Paragraph 2 provides that the land must be transferred to a Taiwan national within three years after completion of the inheritance registration. If the transfer is not completed within that period, the land administration authority will refer the property to the National Property Administration for public auction.
2. The principle of reciprocity under Article 18 of the Land Act
A foreign national may acquire rights in land in Taiwan only if, under a treaty or the laws of that foreign country, Taiwan nationals are permitted to enjoy the same rights.
For U.S. citizens, reciprocity is determined on a state-by-state basis. Most U.S. states provide full reciprocity, while a small number impose certain conditions.
We can assist you with: determining how your U.S. state is classified under the Ministry of the Interior’s reciprocity list, obtaining land registration transcripts to confirm the land category and whether any restrictions are noted, and handling estate tax filings and inheritance registration on your behalf.
Taiwan is not a party to the Hague Apostille Convention. Therefore, an Apostille alone cannot replace authentication by a Taiwan overseas mission, commonly referred to as TECO.
A Power of Attorney intended for use in Taiwan must ultimately be authenticated by TECO before an agent in Taiwan can use it to handle procedures with the National Taxation Bureau, banks, and land administration offices.
Pay attention to two issues that commonly arise in practice:
- Requirements vary among TECO offices. For inheritance-related and real estate Powers of Attorney, different TECO offices may have different procedural and documentation requirements. Do not simply apply the checklist of one TECO office to another. This is one of the most common reasons overseas inheritance applications are rejected and applicants are required to repeat the process.
- Jurisdiction is determined by place of residence. Each TECO office in the United States has its own consular jurisdiction. You must apply to the TECO office responsible for your place of residence and cannot freely choose another office.
We can assist you with: identifying the TECO office with jurisdiction over your place of residence, preparing a bilingual Chinese-English Power of Attorney based on that office’s requirements and the type of documents involved in your case, and preparing the TECO application documents, passport materials, and supporting-document checklist to reduce the risk and cost of rejection caused by incorrect formatting or authentication procedures.
It depends on the nationality of the deceased, not the nationality of the heir.
Under Article 58 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, inheritance is governed by the national law of the deceased at the time of death.
If your father was a national of the Republic of China (Taiwan) at the time of his death, the inheritance relationship—including who qualifies as an heir, statutory inheritance shares, compulsory portions, and the method of estate division—is, in principle, governed entirely by Taiwan Civil Code, regardless of whether the heir is a citizen of the United States, Canada, Australia, or another country, or has lived overseas for a long period of time.
However, the following three situations require separate analysis:
- The proviso under the same Article.
- The form of a will is separately determined under Article 61.
- If the deceased had lost Republic of China nationality or held dual nationality.
Note: The fact that Taiwan law is the governing law does not mean there are no obligations in the United States. An heir who is a U.S. tax resident may still be required to file IRS Form 3520, FinCEN Form 114 (FBAR), or other filings.
We can assist you with: confirming the deceased’s nationality and household-registration status at the time of death, determining the scope of Taiwan law that applies, and coordinating with local counsel regarding the division of responsibilities where a case also involves U.S. probate proceedings or a U.S. will.
No. Taiwan does not have a probate requirement for inheritance equivalent to probate in the United States.
However, the following procedures must still be completed in an uncontested case:
- Complete the death registration and removal of the deceased from the household registration.
- Search for estate assets through the National Taxation Bureau’s one-stop financial estate inquiry service and the property reference list.
- File the estate tax return with the National Taxation Bureau.
- Obtain an estate tax payment certificate or tax-exemption certificate.
- Use the tax clearance certificate to process inheritance of bank deposits and securities with financial institutions and inheritance registration of real property with the land administration office.
Court proceedings are required in exceptional situations, such as filing a declaration to renounce inheritance, submitting an estate inventory, estate partition litigation, disputes regarding the identity of heirs or the scope of the estate, or appointment of an estate administrator where no heir acknowledges the inheritance.
If you have already completed probate in the United States: Letters Testamentary or a probate order issued by a U.S. court do not directly transfer title to real property in Taiwan. The administrative procedures described above must still be completed separately in Taiwan.
However, after notarization and authentication by a Taiwan overseas mission and with a Chinese translation attached, such documents may serve as supporting evidence of family relationships or the existence of a will.
We can assist you with: determining whether U.S. court documents need to be submitted to Taiwan authorities, identifying the required level of authentication and translation, and handling National Taxation Bureau filings, bank inheritance procedures, and land registration on your behalf, thereby avoiding unnecessary duplication of court procedures.
The estate tax return must be filed within six months from the date of death. Before the deadline expires, a written application may be submitted for a three-month extension.
Under Article 23 of the Estate and Gift Tax Act, the taxpayer must file an estate tax return with the competent tax authority within six (6) months from the date of death of the deceased. Under Article 26 of the same Act, if there is a justifiable reason why the filing cannot be completed on time, a written application for an extension must be submitted before the original deadline expires. The extension is generally limited to three months.
Three issues commonly affect overseas heirs:
- The filing period is not postponed because you live overseas. The six-month period begins on the date of death. It is not automatically extended because an heir resides overseas, learns of the death several months later, or is still obtaining notarization, an Apostille, or TECO authentication for overseas documents.
- The filing authority may not be the National Taxation Bureau for the deceased’s household-registration location. If the deceased was a Republic of China national who regularly resided outside Taiwan, or was not a Republic of China national but left property in Taiwan, the estate tax return must be filed with the Taipei National Taxation Bureau of the Ministry of Finance. This point is frequently overlooked. Sending the filing to the wrong authority is equivalent to not filing.
- Consequences and remedies for late filing. Under Article 44 of the Estate and Gift Tax Act, failure to file within the statutory deadline may result in a fine of up to two times the assessed tax payable. However, if the taxpayer voluntarily files and pays the tax before the matter has been reported and before an investigation has been initiated by the tax authority or personnel designated by the Ministry of Finance, the penalty may be waived under Article 48-1 of the Tax Collection Act. The distinction between voluntary disclosure and filing after an investigation has begun can therefore be significant.
We can assist you with: confirming the filing deadline and the competent National Taxation Bureau and determining whether an extension application should first be submitted.
If the filing deadline has already passed, we can assist with the late filing, organize the reasons and supporting evidence for the delay, and provide explanations to the National Taxation Bureau in order to seek any penalty exemption or reduction available under applicable law.
Yes. The deadline is six (6) months.
Under Article 73, Paragraph 2 of the Land Act, inheritance registration must be filed within six months from the commencement of inheritance. For each month of delay, a fine equal to one times the registration fee may be imposed, up to a maximum of twenty times the registration fee.
Failure to complete the registration may lead to the following timeline:
| Timing | Consequence |
|---|---|
| More than 6 months after inheritance begins | A fine of one times the registration fee may be imposed for each additional month, up to a maximum of 20 times the registration fee. |
| More than 1 year | Under Article 73-1 of the Land Act, the land administration authority will publish a notice for three months. If no application is filed before the notice period expires, the land and building will be listed and transferred to the National Property Administration for management. |
| After 15 years of listed management | The National Property Administration will conduct a public auction. |
| If the public auction is unsuccessful | If the property remains unsold after the procedures prescribed by law, it will be registered as state-owned property. |
| Auction proceeds | The heirs may apply to receive the proceeds within 10 years after the auction. After the deadline expires, the proceeds revert to the National Treasury. |
If an estate contains multiple parcels of land or high-value real property, fines accumulated over many years may become substantial.
However, there is often still an opportunity to remedy a late registration. Registration fee penalties are capped at twenty times the registration fee and do not continue accumulating indefinitely. For estate tax that was not timely filed, voluntary filing before a report or investigation may qualify for penalty relief under Article 48-1 of the Tax Collection Act.
The key first step is to determine whether the property has already entered the listed-management or public-auction process.
We can assist you with: checking the current registration status with the land administration authority, determining whether the property has already been placed under listed management, and estimating potential late-registration penalties.
We can also organize supporting facts and evidence and provide explanations to the competent authority regarding circumstances such as the heirs having lived overseas for a long period of time, being unaware that real property remained in Taiwan, difficulty obtaining family-relationship documents, or delays in authenticating overseas documents.
In most cases, no.
Overseas heirs may complete identity verification and authorization documents in their country of residence and appoint a Taiwan lawyer or other agent to handle all subsequent procedures.
Once the documents have been properly authenticated and sent back to Taiwan, most inheritance cases can be completed without the heir returning to Taiwan.
We can assist you with: preparing a bilingual Chinese-English Power of Attorney, document checklist, and step-by-step authentication process based on your state of residence and the relevant TECO office, and representing you before the National Taxation Bureau, banks, and land administration offices after the documents are returned to Taiwan.
Yes. It is recommended that the asset search be completed before filing the estate tax return.
The regional National Taxation Bureaus under the Ministry of Finance provide a “One-Stop Financial Estate Inquiry Service.” Applicants may also request a Property Reference List and an Income Information List.
These services allow applicants to search, through a single process, for records relating to the deceased’s bank deposits, securities, insurance policies, trusts, land, buildings, vehicles, and other assets. However, as a general rule, these services are available where the deceased was a Republic of China national who regularly resided in Taiwan.
Eligible applicants include heirs who have not renounced inheritance, executors of wills, and estate administrators.
Overseas heirs generally have three options:
- Online application — requires login using a Taiwan Citizen Digital Certificate. Most overseas heirs do not have one.
- Application by mail — identity documents and proof of family relationship may be mailed to the National Taxation Bureau.
- Appointment of an agent in Taiwan to apply in person — this is the method most commonly used in practice.
We can assist you with: confirming the deceased’s nationality, identification information, and residence status to determine whether the one-stop inquiry service is available.
If the requirements are not met, we can use the available information to make separate inquiries with banks, securities firms, insurance companies, and other institutions in Taiwan in order to establish a complete estate inventory.
Yes, foreigners can set up a Limited Company or Company Limited by Shares in Taiwan without needing a Taiwanese shareholder. However, approval from the Department of Investment Review (MOEA) is required. The process includes name reservation, opening a preparatory bank account, remitting capital, capital verification, and final company registration.
Basic documents required include:
- Investor identity proof (passport copy, notarized and authenticated)
- Articles of Incorporation, Responsible Person identity proof
- Registration forms, Power of Attorney
- Investment review documents (if applicable)
We assist with the entire process including document preparation, translation, notarization, submission, and provide execution guidance in English.
Yes. As long as you are a legal heir or beneficiary, you can complete the inheritance process. We specialize in remote estate administration, assisting with identity verification, tax filings, and property registration without requiring you to travel to Taiwan.
Depending on the identity and type (e.g., spouse of work visa holder, dependent), the process generally takes about 2–6 weeks to prepare.
Commonly required documents:
- Marriage certificate / Proof of kinship (translated and authenticated)
- Entry/exit records, household registration data
- Guarantor documents in Taiwan and proof of residence
- Foreign document notarization or consular authentication
We analyze the data, arrange verification, and handle the application process to reduce administrative back-and-forth and error risks.
Not necessarily. In most cases, a U.S. company can be formed and essential documentation prepared without the investor being physically present in the United States.
We will work with you to determine the most suitable incorporation method and timeline based on your investment objectives, entity type, and whether subsequent visa or operational requirements are involved, coordinating with U.S.-based professionals to handle the relevant procedures.
Highly recommended. In the U.S., assets held in an individual's name often trigger Probate. A probate is a court-supervised process that can be time-consuming and costly for overseas heirs. A Trust allows for a seamless transfer of assets, bypassing court intervention and ensuring privacy for your family legacy.
Yes. Non-U.S. citizens and non-residents are legally permitted to purchase real estate in the United States.
Most transaction procedures can be completed through power of attorney and with the assistance of qualified professionals, without requiring the buyer to be physically present in the U.S.
However, the method of acquisition, funding arrangements, and subsequent holding structures may involve tax, inheritance, and cross-border compliance considerations. We recommend conducting a comprehensive legal assessment and planning prior to any purchase.
It is advisable.
Even with modest asset values, the U.S. probate process can take months or longer, posing significant challenges for overseas family members. One key function of a trust is to arrange asset succession in advance, enabling your family to manage the relevant assets without court proceedings.
U.S. assets will generally be subject to probate in the following circumstances:
- Assets are held in the individual's name without a trust or other legal mechanism providing for alternative succession.
- No valid will has been executed, or the existing will does not adequately cover assets located in the United States.
- Assets are situated in the U.S. while heirs or family members reside overseas, and no prior succession arrangements have been made.
- The manner of ownership does not designate a beneficiary for direct transfer (e.g., certain accounts or assets lack a completed beneficiary designation).
Whether probate is ultimately required depends on the type of assets, the holding structure, and applicable state law.
Our core services focus on legal planning and cross-border case coordination. Where a matter involves tax or immigration procedures, we collaborate with U.S.-based attorneys and certified public accountants as needed, ensuring clear professional division of responsibilities while our firm oversees overall communication and risk management.
Yes, we often provide bilingual contract drafting and negotiation assistance for cross-border transactions or foreign clients. We can assist with:
- English commercial contract review and revision (e.g., NDA, MOU, Investment Agreements)
- Bilingual contract drafting and clause adjustment
- Attending negotiation meetings, assisting with translation, clause interpretation, and strategic analysis
- Cooperating with local lawyers and accountants in China/Vietnam/Thailand/Indonesia/USA/Hong Kong/Singapore/Malaysia for cross-border matters
We understand the language and legal culture gaps and can effectively promote communication and understanding between parties, reducing misunderstandings and risks.
Yes. We provide drafting, review, and negotiation support for Chinese-English commercial contracts, with a focus on legal risk management and clause structure design rather than mere translation.
We analyze the client's business model, help clarify the potential legal implications of contract terms, and offer practical, substantive revision recommendations aligned with the objectives of the transaction.
The governing law and jurisdiction of a contract must be determined based on the nature of the transaction, the location of the counterparty, and a practical risk assessment. Defaulting to the counterparty's law or Taiwan law is not necessarily the most advantageous choice.
We assist clients in analyzing the implications of different governing law options and ensure that the relevant clauses are properly structured within the contract.
Not necessarily. Whether to pursue litigation depends on the amount in dispute, the evidentiary circumstances, and the commercial relationship between the parties.
We first assist in evaluating feasible resolution options, including negotiation, mediation, or other forms of alternative dispute resolution (ADR), and provide litigation strategy advice when necessary.
Yes. We provide corporate legal advisory services to assist with contract, compliance, and transaction-related matters that commonly arise in business operations.
A long-term retainer arrangement enables more efficient decision-making and reduces exposure to unforeseen legal risks.
We adopt a Value-Based Billing model, assessing the most suitable charging method based on your actual needs and case complexity.
Common billing methods:
- Fixed Fees (e.g., company setup, real estate transfer, residency application)
- Staged Fees (e.g., M&A, negotiation cases)
- Hourly Rates (more suitable for advisory services or contract review)
Before starting cooperation, we provide clear and transparent quotes and timeline estimates to help you control your budget.
Yes, we provide integrated legal counseling services and can assist you in coordinating with professional partners such as accountants, tax agents, land registration agents, overseas lawyers, or family offices.
Our advantages:
- Helping clients consolidate requirements and key risk points
- Coordinating different professional opinions into practical solutions
- Reducing repetitive communication costs and document error risks
Through "One-Stop Team Integration," we allow you to complete the most complex cross-border tasks in the most efficient way.
Cross-border matters typically involve multiple jurisdictions and specialized fields. We recommend conducting a comprehensive assessment at the early stages of investment or immigration planning to avoid unnecessary costs and legal risks down the road.
Further reading: Cross-border inheritance services and Taiwan Inheritance Guide for Foreigners
Have other questions?
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