Yes. You can make a will for your Taiwan assets while living in the US. Taiwan's Civil Code recognizes five forms of will. From abroad, the simplest is a holographic will (written entirely by hand, dated with year, month and day, and signed); you can also make a notarized will on a trip back to Taiwan. A will made in a valid US form may also be valid in form, but its content is still subject to Taiwan's reserved shares, and it usually needs TECO authentication and a Chinese translation before it is used in Taiwan.

Can I make a will for Taiwan assets while living in the US?

Yes. There is no nationality or residence requirement. You need capacity to make a will and must use one of the legal forms. A person without legal capacity cannot make a will; a person with limited capacity can make one without a guardian's consent, but no one under 16 can make a will (Civil Code Art. 1186). A will takes effect at death (Art. 1199) and can be revoked in whole or in part at any time, in the form of a will (Art. 1219).

The cross-border question is which law applies. Under Article 60 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, the making and effect of a will are governed by the testator's national law at the time it is made. Under Article 61, the form of a will is also valid if it follows the law of the place where it was made, the testator's domicile at death, or, for real estate, the place where the property is located. So a Republic of China (Taiwan) national making a will in the US can follow either Taiwan's Civil Code or the law of the US state where the will is signed for the form, but the content (such as reserved shares) is still judged under Taiwan law.

What forms of will does Taiwan recognize, and which suit someone abroad?

FormLegal requirementsFrom abroad
Holographic (Art. 1190)
Witnesses: None		Whole text handwritten, dated with year, month and day, signed; changes noted with location and character count and signed againCan be done in the US; simplest; must be entirely handwritten
Notarized (Art. 1191)
Witnesses: 2 or more		Testator dictates to a notary, who writes, reads and explains it; after approval, testator, notary and witnesses all signBack in Taiwan at a court notary office or private notary
Sealed (Art. 1192)
Witnesses: 2 or more		Signed, sealed, signed across the seal, presented to a notary with a declaration that the notary records on the coverMust be presented to a notary, so from abroad it means a trip back to Taiwan; it may be opened only at a family council or a court notary office (Art. 1213)
Dictated to a scribe (Art. 1194)
Witnesses: 3 or more		Testator dictates, one witness writes, reads and explains it; dated with the scribe's name; all witnesses and the testator signNo notary, but you need three qualified witnesses
Oral (Art. 1195)
Witnesses: 2 or more		Only when life is in danger or other special circumstances prevent any other formLapses 3 months after another form becomes possible (Art. 1196); not a planning tool

In every form, these people cannot be witnesses: minors; persons under guardianship or assistance; heirs and their spouses or lineal relatives; beneficiaries and their spouses or lineal relatives; and anyone living with, assisting or employed by the notary or acting notary (Art. 1198). Watch this closely: having an heir or an heir's spouse sign as a witness can make the will invalid for not following the required form.

How do I write a valid holographic will? (sample layout)

A holographic will has three requirements: the whole text in your own handwriting, the year, month and day, and your own signature. Any addition, deletion or alteration must state where it is and how many characters changed, and be signed again (Art. 1190). No witnesses or notary are needed, so it is the easiest form to complete from the US.

The layout below only shows where the legal requirements go. Do not copy it as is. The content should fit your assets and family, and must respect the reserved shares.

Will

I, [name] (date of birth, passport or Taiwan ID number), residing in the State of [state], USA, write this will entirely in my own hand:

1. The land at [lot number], [section], [district], Taipei City, and the building on it ([street address]), goes to my son [name].

2. My deposits at [bank], [branch], go in equal shares to my spouse [name] and my daughter [name].

3. I appoint [name] as executor.

Testator: (handwritten signature)

[Year] [Month] [Day] (all three are required)

The most common mistakes in holographic wills made abroad:

  • Typing or printing the will and only signing it. The law requires the whole text in your own handwriting; a printout does not qualify.
  • An incomplete date. Year, month and day must all be written.
  • Unmarked corrections. Every change must say where and how many characters, and be signed again. The simplest fix is to rewrite the will.
  • Vague asset descriptions. For real estate, give the lot or building number or street address; for deposits, the bank and branch.
  • Ignoring reserved shares. An heir whose reserved share falls short can claim a reduction of the bequests (Art. 1225).

How does a notarized will work?

A notarized will is made before a notary with at least two witnesses: the testator states the will, the notary writes it down, reads and explains it, and after the testator approves, the date is recorded and the notary, witnesses and testator all sign (Civil Code Art. 1191). You can make one at a district court notary office or with a private notary in Taiwan. If you live in the US, that means doing it on a trip back to Taiwan.

  • In person: the testator and at least two witnesses must appear in person with ID.
  • Witnesses: anyone excluded by Civil Code Art. 1198 or Notary Act Art. 79(1) cannot serve.

The Judicial Yuan says the testator and witnesses should bring their ID and personal seal; property documents are needed for wills that deal with property; and a will that disposes of the estate needs documents listing all heirs and showing the other heirs' reserved shares are not infringed. If you cannot travel, you can ask the notary to come to a hospital or your home.

Is a will notarized by a US notary the same as a Taiwan notarized will?

No. A US notary public usually only confirms the identity of the person signing. A Taiwan notarized will requires the notary to write down, read and explain the will (Art. 1191). A will notarized in the US is therefore not a Taiwan "notarized will."

That does not make a US will invalid in Taiwan. Under Article 61 of the Choice of Law Act, a will is valid in form if it follows the law of the place where it was made (for example, your state's wills law), the testator's domicile at death, or, for real estate, the place where the property is located. To use it in Taiwan, it usually needs TECO authentication and a Chinese translation. US probate documents also have no direct effect on Taiwan real estate; Taiwan still requires its own estate tax filing and inheritance registration. See does Taiwan have probate like the US?

Does my US will cover my house in Taiwan? Should I make a separate Taiwan will?

A US will may be valid in form, but applied to a house in Taiwan it often runs into three problems:

  1. Reserved shares. When the deceased is a Taiwan national, succession is generally governed by Taiwan's Civil Code, and a will cannot cut into the reserved shares of the spouse, children, parents and others (Arts. 1187, 1223). US wills often leave everything to a spouse or a trust, which can conflict with those shares.
  2. Documents and translation. Land offices and tax offices work in Chinese. An English will must be authenticated and translated, and unclear asset descriptions lead to requests for more documents.
  3. Conflicting wills. Where an earlier and a later will conflict, the earlier will is treated as revoked to the extent of the conflict (Art. 1220). A later US will that does not limit its scope could revoke your Taiwan will.

A common approach is a separate will that covers only Taiwan assets, with each will stating clearly what it covers. That calls for a Taiwan lawyer and a US lawyer looking at both documents together.

Who is the executor? Can I name someone who lives in the US?

Yes. A testator can name an executor in the will or ask someone else to name one (Art. 1209). The law excludes only minors and persons under guardianship or assistance (Art. 1210). There is no requirement to live in Taiwan, and an heir can serve.

  • If no one is named: a family council chooses the executor; if it cannot, an interested party can ask the court to appoint one (Art. 1211).
  • Duties: managing the estate and doing what is needed to carry out the will; the executor's acts are treated as acts on behalf of the heirs (Art. 1215). Where needed, the executor prepares an inventory of the estate for the heirs (Art. 1214).
  • Whoever holds the will: on learning of the death, must hand the will to the executor and notify the known heirs (Art. 1212).
  • Estate tax: when the executor files the return, the will must be attached (Ministry of Finance tax portal).

An executor living in the US can still handle the Taiwan steps through a TECO-authenticated power of attorney to a representative in Taiwan. For the process, see documents and process for foreigners inheriting in Taiwan.

Frequently asked questions

Can I make a will for Taiwan assets while living in the US?

Yes. There is no nationality or residence requirement. The simplest option from the US is a holographic will: the whole text in your own handwriting, with year, month and day, and your signature. You can also make a notarized will at a court notary office or with a private notary on a trip back to Taiwan.

Can a holographic will be typed?

No. Civil Code Article 1190 requires the whole text in the testator's own handwriting. A typed or printed will that is only signed does not qualify. Any addition, deletion or alteration must state where and how many characters, and be signed again.

Does Taiwan recognize a will made in the US?

Its form may be recognized: under Article 61 of the Choice of Law Act, a will is valid in form if it follows the law of the place where it was made. Its content is judged under the testator's national law, so a Taiwan national's will is still subject to Taiwan's reserved shares. For use in Taiwan it usually needs TECO authentication and a Chinese translation. A US notarization does not make it a Taiwan notarized will.

Can my child who lives in the US be the executor?

Yes. Civil Code Article 1210 excludes only minors and persons under guardianship or assistance. There is no requirement to live in Taiwan, and an heir can serve. An executor in the US can handle the Taiwan steps through a TECO-authenticated power of attorney to a representative in Taiwan.

Next step

WU LAW INTL PLLC helps clients living in the US review the form of a will, reserved shares and the executor arrangement under Taiwan law, and coordinate with your US will or estate plan. If a family member has already passed away, see documents and process for foreigners inheriting in Taiwan, or get in touch.

Sources

This article is based on public laws and administrative rules as of October 2026 and is for general information only. It is not legal or tax advice for any specific case. How the rules apply depends on the rules in effect at the time and the facts of your case.

Further reading: Documents to inherit in Taiwan as a foreigner | How U.S.-based heirs inherit property in Taiwan | Taiwan estate tax for overseas heirs | Which country's law applies

Talk to the attorney who wrote this guide.

Queenie Wu has over 20 years of cross-border practice between Taiwan and the US. Free 20-minute video consultation, in English or Chinese.

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