Suppose a Taiwanese man dies in Taichung without a will, leaving his American wife and three adult children. Under Taiwan's Civil Code the widow does not take half of the estate. She and the three children take one quarter each.
In Taiwan the spouse is always an heir, and the size of the spouse's share depends on which relatives inherit alongside. Intestacy rules in the United States vary from state to state, so the fractions you know from home are not a guide to a Taiwan estate.
The spouse, plus one rank of relatives
Article 1138 of the Civil Code lists the heirs other than the spouse in four ranks: lineal descendants, then parents, then siblings, then grandparents. Only one rank inherits. If anyone in an earlier rank is an heir, the later ranks take nothing. Among descendants the nearest degree comes first (Article 1139), so grandchildren do not inherit while the children are heirs. Heirs in the same rank take equal shares (Article 1141).
Article 1144 then sets the spouse's statutory share (應繼分) according to the rank that inherits with the spouse.
| Who inherits with the spouse | Spouse | The rest |
|---|---|---|
| Rank 1: descendants | An equal share with the other heirs | Descendants take equal shares |
| Rank 2: parents | One half | Parents split one half |
| Rank 3: siblings | One half | Siblings split one half |
| Rank 4: grandparents | Two thirds | Grandparents split one third |
| No one in any rank | Everything | None |
If the man in the example had no children and both of his parents were alive, the widow would take one half and each parent one quarter. With no parents but a brother and a sister, she would take one half and each sibling one quarter. Where there is no surviving spouse, the rank that inherits takes the whole estate in equal shares.
These fractions are inheritance shares only. A surviving spouse who was married under the statutory property regime may also hold a claim to an equal division of the difference between the spouses' remaining marital property under Article 1030-1. That claim is worked out separately from the inheritance share.
A child who died first: the grandchildren step in
Under Article 1140, when a first-rank heir died before the succession opened, or lost the right to inherit, that heir's own descendants inherit the share in the heir's place. This is inheritance by representation (代位繼承).
Suppose the eldest of the three children died before his father, leaving two daughters. The widow and the two surviving children take one quarter each. The eldest child's quarter passes to his two daughters, one eighth each.
Representation is limited to the first rank. Where siblings are the heirs and one sibling has already died, that sibling's children, the deceased's nieces and nephews, cannot step in under Article 1140.
Renouncing is not the same as dying first
Article 1140 names two triggers: death before the succession opened, and loss of the right to inherit. Renunciation (拋棄繼承) is not one of them. When one child renounces, that share goes to the other co-heirs (Article 1176, paragraph 1). If the eldest child in the example were alive and filed a renunciation with the court, his daughters would not inherit. The widow and the other two children would take one third each.
The result changes when all the children renounce. The next degree of descendants, the grandchildren, then become the heirs (paragraph 5). They inherit in their own right as first-rank heirs, not by representation. If every first-rank heir renounces, grandchildren included, the next rank inherits: parents, then siblings, then grandparents (paragraph 6). The spouse remains an heir throughout unless the spouse also renounces.
This is how a renunciation made because of debts can turn people the family never had in mind into heirs. As each group renounces, the inheritance passes to the next: first the grandchildren, then the parents, then the siblings. Some of them may be minors or relatives who had little contact with the deceased. A person who renounces must give written notice to whoever becomes an heir as a result, unless notice cannot be given (Article 1174, paragraph 3). Anyone who becomes an heir because someone else renounced has three months from learning of it to renounce in turn (Article 1176, paragraph 7). An heir who does not renounce is liable for the deceased's debts only up to the estate received (Article 1148, paragraph 2). The basics of renunciation and estate debts are covered in Taiwan Inheritance and Parental Rights.
Losing the right to inherit
Article 1145 lists five grounds. The first is being sentenced for intentionally causing, or attempting to cause, the death of the deceased or of a person who would inherit. The next three concern the will: using fraud or duress to make the deceased write, withdraw or change a will about the inheritance; using fraud or duress to prevent the deceased from doing so; and forging, altering, concealing or destroying such a will. On these three grounds the right is not lost if the deceased forgave the heir. The fifth is seriously ill-treating or insulting the deceased, where the deceased has declared that the person may not inherit. When a child loses the right to inherit, the child's descendants inherit by representation under Article 1140.
Adopted children, children born outside marriage, and the unborn
Toward the adoptive parents and their relatives, an adopted child stands in the same position as a child born in wedlock unless the law provides otherwise (Article 1077, paragraph 1), and so is a first-rank heir of the adoptive parents. Rights and duties toward the birth parents and their relatives are suspended while the adoption lasts, so the child is not counted as an heir on the birth family's side during that time. There is one exception: where a person adopts the child of his or her spouse, the rights and duties between that spouse and the child are not affected (paragraph 2).
A child born outside marriage is treated as the mother's child born in wedlock, and no acknowledgment is needed. Toward the father, the child is treated as born in wedlock once the father acknowledges the child, and a father who has brought the child up is deemed to have acknowledged the child (Article 1065).
When an unborn child is an heir, the other heirs may not divide the estate without reserving that child's share, and the mother acts for the child in the division (Article 1166).
Wills, and families with more than one nationality
A will can change these fractions, within limits. A testator may dispose of the estate freely by will only so far as the rules on the compulsory portion (特留分) are respected (Article 1187). Article 1223, which sets the compulsory portions, was amended and promulgated on August 17, 2026, and the amendment takes effect six months after promulgation. As of October 5, 2026, the pre-amendment text still applies: one half of the statutory share for descendants, parents and the spouse, and one third for siblings and grandparents. The amended text no longer lists siblings. For a succession that opened before the amendment, the amended rule does not apply unless the enforcement law provides otherwise (Article 1 of the Enforcement Law for Part V, Succession Law of the Civil Code, 民法繼承編施行法).
Everything above assumes that Taiwan's Civil Code governs the succession. Under Article 58 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, succession follows the law of the deceased's nationality at the time of death. If the person who died was a US citizen, the first question is which country's law decides who the heirs are. That question is covered in Inheriting Taiwan Property as a Foreigner. What US federal or state law says about the same estate is a question for a US adviser.
If the family tree makes it hard to tell who the heirs are and what each one takes, you can email Hovering International Law Firm at wei@hoveringlaw.com.tw with the date of death, the deceased's nationality, the family members, and whether anyone has renounced. This column is general information; the answer in a particular estate depends on the household records and court filings.
Official sources
- Civil Code (Taiwan), Art. 1030-1, Art. 1065, Art. 1077, Art. 1138, Art. 1139, Art. 1140, Art. 1141, Art. 1144, Art. 1145, Art. 1148, Art. 1166, Art. 1174, Art. 1176, Art. 1187
- Civil Code, Art. 1223 (amended and promulgated August 17, 2026; in force six months after promulgation), the pre-amendment text and the Civil Code amendment history
- Enforcement Law for Part V, Succession Law of the Civil Code (民法繼承編施行法), Art. 1, Art. 12
- Act Governing the Choice of Law in Civil Matters Involving Foreign Elements, Art. 58
- Official English translation of the Civil Code, used to check wording: law.moj.gov.tw/ENG
Checked: October 5, 2026
Frequently Asked Questions
- My Taiwanese husband died without a will and we have two children. Do I inherit half?
- Not under Taiwan's Civil Code. Article 1144 gives a spouse who inherits with descendants an equal share with the other heirs, so a widow and two children take one third each. The spouse takes one half only when inheriting with the deceased's parents or siblings, and two thirds when inheriting with grandparents.
- What happens to the share of a child who died before the parent?
- That child's own descendants inherit the share by representation under Article 1140. The same applies if the child lost the right to inherit. Renunciation is different: when a child renounces, the share goes to the other co-heirs under Article 1176, paragraph 1, and not to that child's children.
- If all the children renounce, who becomes the heir?
- Under Article 1176, the grandchildren inherit when all the children renounce. If every first-rank heir renounces, the next rank inherits: parents, then siblings, then grandparents. A person who becomes an heir this way has three months from learning of it to renounce.
This article provides general information and is not legal advice on any individual matter.
