How to apply for land inheritance in Taiwan?

1. Go to the Family Affairs Office to apply for a certificate of exclusion

2. Go to the Internal Revenue Service (IRS) to check the decedent's general property account to determine what property is in the decedent's name or whether there are any liabilities. (The heir's spouse or children or non-relatives need to apply for a power of attorney)

3. Go to the IRS to file an estate tax return, first fill out the "Estate Tax Return" and attach a copy of each heir's family registry (or a copy of their ID card) and the decedent's ex-family registry, a copy of the land title, and cut and stamp the seal. After that, you can get a certificate of tax payment (exemption) for the inheritance, and then see whether you have to pay the tax or not.

4. Go to the land office to get the "Application for Land Registration" and the "Registration List" to fill out, and attach the Inheritance Registration System form, the decedent's exemption transcript, each heir's household registration transcript (or a copy of ID card), the original certificate of payment of inheritance tax and a copy of it, and the original copy of the land ownership certificate, which should be cut and stamped.

5. Go directly to the special counter at the District Lands Office to get a number plate for inheritance registration and pay the fee, and then go back to get the certificate of title after a few days.

Related regulations on inheritance from Taiwan by mainlanders :

According to Article 66 of the Cross-Strait Regulations, if a mainlander wishes to succeed to the inheritance of a Taiwan citizen, he or she must, within three years after the death of the Taiwan citizen, make a written representation of the inheritance to the court in the place of domicile of the decedent, after which he or she is regarded as abandoning the inheritance and forfeiting the right to inherit. According to Article 59 of the Cross-Strait Regulations, children from mainland China who wish to inherit must submit three types of documents, including a petition; a transcript of the decedent's household registration and the inheritance system form at the time of the decedent's death; and a file certifying the identity of the heir, in order to make a representation of inheritance to the court in the decedent's domicile at the time of inheritance, and the petition shall contain the name, sex, age, place of origin, occupation, residence and domicile of the petitioner; and a written representation of inheritance. If the claimant has a receiver in Taiwan, his/her name, residence and domicile; 2. the purpose of the declaration of succession and its reasons and facts; 3. evidence for proof or explanation; 4. subsidiary files and their number; 5. local courts; 6. year, month and date, etc., and that the so-called "files proving the identity of the successor" shall be verified by the organization established or designated by the Executive Yuan or by the civil society organizations commissioned by the Executive Yuan (at present, all of them are entrusted to the SEF for verification); and that the same parity shall be verified by the court of the place of residence of the claimant. In the event that there are multiple heirs in the same line of succession, each heir shall be accompanied by the relevant information of the heir's complete relatives.

Additionally, the content of the mainland children's inheritance is also subject to restrictions, in accordance with Article 67 of the Cross-Strait Regulations, the mainland children's inheritance in accordance with the law, the "total amount of the property obtained" shall not be more than 2 million New Taiwan dollars per person. The excess shall belong to the person who inherits from the same person in Taiwan; if there is no person who inherits from the same person in Taiwan, it shall belong to the heirs of the latter order in Taiwan; if there is no heir in Taiwan, it shall belong to the national treasury. If a testator bequeaths his or her property in Taiwan to people, legal persons, organizations or other institutions in mainland China, the total amount of the bequest shall not exceed NT$2,000,000 (New Taiwan Dollars). In addition, if the estate has real estate as its subject matter, the inheritance rights of the heirs in the mainland area shall be "converted into value". However, if it is the real estate that the heirs in Taiwan "rely on to live in", the heirs in the mainland area shall not inherit it, and in determining the portion of the inheritance that the heirs in the mainland area are entitled to, the price shall not be included in the total amount of the inheritance.