Suppose a Korean engineer who has worked in Hsinchu for eighteen years dies there. His Taiwanese wife and their twelve-year-old daughter live in Hsinchu, and his adult son from a first marriage lives in Seoul. He leaves a Taiwan bank account, shares in Taiwan-listed companies and the family flat.
Everything he owned is in Taiwan, yet Korean law generally decides who his heirs are and what each one takes. Taiwan estate tax is a separate matter. It reaches only the assets located in Taiwan, and the return goes to the National Taxation Bureau of Taipei, not to the tax office where he lived.
The same Taiwan rules apply to any decedent who was not a national of the Republic of China (ROC). Only the national law changes. For a US citizen, Article 5 of Taiwan's choice-of-law statute looks to US rules to find which state's law applies, so that is a question for a US lawyer.
Korean law names the heirs, even after decades in Taiwan
Under Article 58 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, succession is governed by the national law of the deceased at the time of death. If he held only Korean nationality, the Korean Civil Code generally decides the heirs and their shares, however long he lived in Taiwan. Paragraph 1 of Article 77 of Korea's Act on Private International Law starts from the same rule.
The two civil codes do not divide an estate the same way. Under the Korean Civil Code a spouse inherits together with the children, and the spouse's share is a child's share plus 50 percent (Article 1003, Article 1009). Under Article 1144 of Taiwan's Civil Code, a spouse who inherits with children takes an equal share. Going by the statutory shares alone, the family above would split the estate three-sevenths to the wife and two-sevenths to each child under Korean law, and one-third each under Taiwan law.
A will can change which law applies. Article 77(2) of the Korean Act lets a person choose, expressly and in the form required for a will, the law of his habitual residence at the time of the choice, which takes effect only if he kept that habitual residence until death, or, for real estate, the law of the place where it is located. Article 6 of the Taiwan statute says that where the national law refers the matter to another law, that other law applies, and where the national law or that other law refers it to ROC law, ROC law applies. A Korean national who lived in Taiwan for years and chose Taiwan law in his will may therefore bring the estate under Taiwan's Civil Code. Whether the choice is valid depends on the form and wording of the will.
A person who held both Korean and ROC nationality is treated under Article 2 as a national of the country with the closest connection. The estate tax rules also turn on ROC nationality, so the rest of this column may not fit that case. Korean procedures, such as renouncing the inheritance, accepting it with limited liability or filing Korean inheritance tax, follow Korean statutes with their own periods and forms. Check them with a Korean professional.
The Article 58 proviso and the Taiwanese side of the family
Article 58 ends with a proviso: an ROC national who would be an heir under ROC law may inherit the estate located in the ROC. For a family with a Taiwanese spouse or child, that means calculating the shares in the Taiwan assets under both Taiwan's Civil Code and Korean law.
In the example the two calculations pull in different directions. The Taiwanese daughter's share is larger under Taiwan law, one-third against two-sevenths. The Taiwanese wife's share is larger under Korean law, three-sevenths against one-third. The statute does not say how the Seoul son's share is adjusted when the proviso is used. The outcome depends on who in the family holds ROC nationality, where the assets are and whether there is a will, so the text alone will not settle it.
What Taiwan taxes, and the deductions a foreign decedent loses
Paragraph 2 of Article 1 of the Estate and Gift Tax Act taxes a person who was not an ROC national only on the estate located in Taiwan. Years of residence do not widen that scope. Article 9 sets where an asset is located: deposits at the office or branch of the financial institution, shares at the head office of the issuing company, and real estate where it stands. The Taiwan bank account, the listed shares and the flat are taxable. A deposit he kept at a bank in Korea is outside Taiwan estate tax.
The exemption is the same as for a resident ROC national. The deductions are not.
| Deaths in 2026 | ROC national habitually resident in Taiwan | Korean decedent |
|---|---|---|
| Exemption of NT$13.33 million | Applies | Applies equally |
| Spouse NT$5.53 million, each descendant NT$560,000, each parent NT$1.38 million, and the other items in subparagraphs 1 to 7 | Apply | Do not apply |
| Subparagraphs 8 to 11: taxes, fines and proven debts owed before death, funeral expenses of NT$1.38 million, will-execution and estate-administration costs | Apply | Only if incurred in Taiwan |
The exemption comes from paragraph 2 of Article 18 and the limits from paragraph 2 of Article 17. The amounts are those the Ministry of Finance announced for deaths occurring in 2026. A Taiwanese wife and a minor Taiwanese child survive him, yet the estate gets no spouse deduction and no child deduction, including the extra amount for a minor. A funeral held in Korea, or a debt that arose in Korea, is not deductible either. After the exemption and deductions, a net taxable estate up to NT$56.21 million is taxed at 10 percent, with 15 and 20 percent on the bands above (Article 13, 2026 figures).
Six months, and the return goes to Taipei
The heirs and legatees are the taxpayers (Article 6), except that the tax attributable to a gift added back under Article 15 is owed by the donee under Article 6(3). Under the current Article 23, as amended on September 11, 2026, they must file within six months counted from the day after the death. For good reason they may apply in writing before the deadline for an extension, generally limited to three months (Article 26). Missing the deadline brings a fine of up to twice the tax assessed (Article 44).
Where he lived in Taiwan does not decide where to file. Paragraph 2 of Article 23 sends the return for a non-ROC decedent to the tax authority at the seat of the central government. The Ministry of Finance tax portal names that office as the National Taxation Bureau of Taipei, at its head office or one of its branches or offices. The portal's document list includes proof of death, an identity document for each heir (an ID card, a household register, or a copy of a passport or Taiwan resident certificate), a chart of heirs (繼承系統表), deposit balance certificates as of the date of death and balance statements for listed shares. Certificates issued abroad must be authenticated by the Taiwan mission there and come with a Chinese translation.
Nothing moves until the tax side is finished. Article 8 bars partition of the estate, delivery of bequests and transfer registration until the tax is paid. Article 42 requires land offices, other government agencies and public or private enterprises to ask for a copy of the tax clearance or exemption certificate before transferring title, and to refuse without it. The flat, the shares and the bank deposit all wait for that certificate. An estate below the exemption must still be reported (Article 20 of the Enforcement Rules), and when no tax is due the tax office issues an exemption certificate (Article 41).
Documents signed or issued in Korea
The son in Seoul will prove his place in the family with Korean records such as a family relation certificate and a basic certificate, and will sign a power of attorney if he is not coming to Taiwan. Under Article 10 of the Act on Document Authentication by the Ministry of Foreign Affairs and Overseas Missions, a document made abroad is authenticated by the Taiwan mission with jurisdiction over the place where it was made. In Korea that is the Taipei Mission in Korea. Its document authentication page says the Seoul mission accepts documents from Seoul, Gyeonggi, Gangwon, North and South Chungcheong and North Jeolla, and sends other areas, such as South Jeolla, North and South Gyeongsang and Jeju, to its Busan Office. The applicant prepares any translation, and the applicant or the translator signs it at the mission. If the translator cannot attend, the original and the translation must first go through translation notarization.
Nothing in the sources checked for this column says an apostille replaces that authentication. Ask the tax bureau, the bank and the land office what they need before ordering anything in Korea, so each document is issued once.
If a Korean heir will take the flat, the Land Act rules on foreigners acquiring land (Article 17, Article 18) also apply. They are covered in Inheriting Taiwan Property as a Foreigner. For a decedent who lived outside Taiwan, see When Someone Who Lived Abroad Dies Holding Assets in Taiwan.
The answer in a particular estate depends on its documents. To ask Hovering International Law Firm about one, email wei@hoveringlaw.com.tw with the date of death, each heir's nationality and country of residence, and the kinds of Taiwan assets involved.
Official sources
- Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, Art. 2, Art. 5, Art. 6, Art. 58
- Civil Code of Taiwan, Art. 1144
- Estate and Gift Tax Act, Art. 1, Art. 6, Art. 8, Art. 9, Art. 13, Art. 17, Art. 18, Art. 23, Art. 26, Art. 41, Art. 42, Art. 44
- Enforcement Rules of the Estate and Gift Tax Act, Art. 20
- Ministry of Finance, announcement of the exemption, deduction and bracket amounts for deaths and gifts occurring in 2026 (Executive Yuan Gazette text); National Taxation Bureau of the Northern Area, 2026 estate tax exemption and deduction amounts
- Ministry of Finance tax portal, where to file an estate tax return, Q&A 3108 and documents for an estate tax return, Q&A 3111
- Land Act, Art. 17, Art. 18
- Act on Document Authentication by the Ministry of Foreign Affairs and Overseas Missions, Art. 10
- Taipei Mission in Korea, general notes on document authentication
- Republic of Korea, Act on Private International Law, Art. 77; Civil Code, Art. 1003, Art. 1009
Checked: October 5, 2026 (2026-10-05)
Frequently Asked Questions
- My husband was a Korean citizen who lived in Taiwan for many years. Does Taiwan's Civil Code decide who inherits?
- Generally no. Article 58 of Taiwan's Act Governing the Choice of Law in Civil Matters Involving Foreign Elements applies the national law of the deceased at death, so Korean law decides the heirs and shares of a person who held only Korean nationality. A proviso lets an ROC national who would be an heir under Taiwan law inherit the estate located in Taiwan, so a Taiwanese spouse or child should also calculate the shares under Taiwan's Civil Code.
- Does a Taiwanese spouse get the spouse deduction for Taiwan estate tax?
- No. Under Article 17(2) of the Estate and Gift Tax Act, when the deceased was not an ROC national the deductions for a spouse, descendants and parents in subparagraphs 1 to 7 do not apply, and debts, taxes, funeral and administration costs count only if incurred in Taiwan. The exemption, NT$13.33 million for deaths in 2026, applies equally under Article 18(2).
- He lived in Kaohsiung. Where and when is the estate tax return filed?
- Within six months from the day after the death, under Article 23. For a decedent who was not an ROC national the return goes to the tax authority at the seat of the central government, which the Ministry of Finance tax portal identifies as the National Taxation Bureau of Taipei, wherever in Taiwan the person lived.
This article provides general information and is not legal advice on any individual matter.
