When a parent dies owning property in Taiwan, what worries the family most is often not the tax but not knowing where to go first. Inheritance runs through three offices: the household registration office for the death record and family documents, the National Taxation Bureau for estate tax, and the Land Office for the registration. The order cannot change, because without the tax bureau’s certificate the Land Office will not accept the file. This guide lists the documents, offices and deadlines for each stage. The sale afterwards is covered in Selling an inherited property. Based on Articles 23 and 26 of the Estate and Gift Tax Act and Article 73 of the Land Act, updated 20 September 2026.
Overview: three offices, three deadlines
- Household registration office (戶政事務所): death registration and the household records both later stages need. Death registration is due within 30 days of death.
- National Taxation Bureau: file estate tax within 6 months of the day after death; with good reason you may apply in writing before the deadline for an extension of up to 3 months.
- Land Office (地政事務所): register the inheritance within 6 months of the start of the inheritance. Each month late adds a fine of one times the registration fee, up to 20 times.
The three clocks run independently. If the tax stage drags on, the Land Office fine keeps accumulating.
Stage 1: the household registration office
Two tasks: complete the death registration, which removes the deceased from the household register (除戶), and request every household record the next two stages will need.
| Item | Detail |
|---|---|
| Documents to bring | Death certificate or coroner’s certificate; applicant’s ID and seal; the deceased’s household register |
| Office | Household registration office, in principle where the death occurred or where the deceased was registered |
| Records to request | Household transcript showing the death entry; the deceased’s continuous household records from birth to death; current household transcripts for all heirs |
| Time | Usually completed on the spot with complete documents; check each office’s notice |
| Key point | The continuous records from birth to death are used to check for adopted children or children from earlier marriages. A missing period can mean a missing heir, and the whole registration is rejected |
For foreign nationals: this stage runs on household registration (戶籍), Taiwan’s civil registry of residence and family. If you are an heir abroad, or the family relationship is recorded outside Taiwan, the proof will differ; ask us via Contact before you start.
Stage 2: estate tax at the National Taxation Bureau
Estate tax must be filed within 6 months of the day after death. The tax paid certificate or exemption certificate you receive afterwards is a mandatory document for the Land Office. Without it, the property cannot move.
| Item | Detail |
|---|---|
| Documents to bring | Estate tax return; death record; household transcripts of all heirs; inheritance chart (繼承系統表); asset records (deeds or register transcripts, bank balance certificates, shares, insurance policies); if any heir has renounced, a copy of the court’s acknowledgement |
| Office | The National Taxation Bureau for the deceased’s registered address; cross-office filing is available in qualifying cases |
| Deadlines | Filing: 6 months from the day after death, extendable by 3 months on written application before expiry. Payment: within 2 months of the day after the assessment notice is served |
| Key point | For 2026 the exemption is NT$13,330,000, with further deductions of NT$5,530,000 for a spouse, NT$560,000 per child, NT$1,380,000 per parent and NT$1,380,000 for funeral expenses. Even an exempt estate must be filed |
Land transferred by inheritance is exempt from land value increment tax (土地增值稅) and is not subject to deed tax.
Our view: Six months is not time for a leisurely search. As soon as you know you will handle the estate, ask the tax bureau for the deceased’s list of assets and income.
Stage 3: inheritance registration at the Land Office
Any one heir may apply for registration on behalf of all heirs, and it must be done within 6 months. A division agreement (遺產分割協議書) signed by all heirs is only needed if you want to register as tenants in common in specific shares, or give a particular property to a particular heir.
| Item | Detail |
|---|---|
| Documents to bring | Registration application; household transcript with the death entry; heirs’ current transcripts; inheritance chart; estate tax paid or exemption certificate; the title deed. For division into specific shares, add the division agreement and every heir’s registered seal certificate (印鑑證明) |
| Office | The Land Office for the district where the property is |
| Deadline | 6 months from the start of the inheritance; each month late adds one times the registration fee, up to 20 times |
| Fee | Registration fee of 0.1% of the declared land value or the value of the right |
| Key point | Transcripts the office can retrieve electronically need not be attached; a renouncing heir’s court acknowledgement must be attached |
Only when registration is complete is the property in the heirs’ names.
Writing the inheritance chart and the division agreement
Both are prepared by the applicant. The chart states who is entitled to inherit; the agreement states how the family has agreed to divide. Have a land administration agent (代書), the licensed professional who handles title transfer, check the wording.
Inheritance chart: the deceased’s name, dates of birth and death and ID number; the spouse, then heirs in the order of Article 1138 of the Civil Code (lineal descendants, parents, siblings, grandparents), every member of a rank listed; renouncers marked “renounced” with the court acknowledgement date, deceased heirs followed by their substitutes; and a signed declaration accepting liability for any omission or error.
Division agreement: the deceased’s name and date of death; every heir’s name, ID number and address; each asset identified by land lot and building number and share of rights, bank accounts by institution; the allocation stated item by item, never just “divided equally”; and all heirs’ signatures and seals matching their seal certificates, dated. Model forms are on the Judicial Yuan website under family matters.
When it gets stuck: common cases
Most blockages are people who cannot be found, seals that cannot be obtained, or tax that cannot be paid. Each has a route.
- An heir is missing, uncooperative, or has no seal certificate. Under Article 120 of the Land Registration Rules, some heirs may register the property as jointly owned (公同共有) for all heirs, without waiting for everyone and without every seal certificate; those are needed only for a division agreement. If agreement is impossible, the route is a court action for division.
- The estate tax cannot be paid. Apply within the payment period for up to 18 instalments with interest. Where the tax is NT$300,000 or more and cash is short, apply to pay the shortfall in kind with the taxed asset or other readily saleable property.
- Fear of the deceased’s debts. Article 1148, Paragraph 2 of the Civil Code limits liability to the estate inherited. If needed, file an estate inventory with the court within three months of learning of the inheritance. Renunciation is for those who want no involvement at all.
- Registration is overdue. Fines start after 6 months, up to 20 times the fee. After 1 year, the Land Office may list the property for management after a 3-month notice; after 15 years it is referred to the National Property Administration for public auction.
Our view: The most expensive blockage is “leave it for now”. An unregistered home cannot be sold or mortgaged while the fines keep running. If the family cannot agree, at least register joint ownership.
FAQ
Must all heirs apply together?
No. Article 73 of the Land Act allows any heir to apply on behalf of all, and Article 120 of the Land Registration Rules allows some heirs to register joint ownership first.
The estate is exempt. Do I still go to the tax bureau?
Yes. An exempt estate must still be filed to obtain the exemption certificate. Under Article 8 of the Estate and Gift Tax Act, the estate may not be divided or transferred until the tax is settled, and that certificate is what the Land Office checks.
Can I write the inheritance chart myself?
Yes. Article 119 of the Land Registration Rules provides that the applicant prepares it under the Civil Code, with a signed declaration accepting liability for omissions or errors.
What if 6 months is not enough for the estate tax?
Apply for an extension. Article 26 of the Estate and Gift Tax Act allows a written application before the deadline, with an extension of up to 3 months; force majeure or special circumstances are decided by the bureau.
Conclusion
Remember two six-month deadlines: estate tax filing and inheritance registration. If the family cannot agree, register joint ownership first rather than letting fines accrue. This is a general outline, not legal or tax advice; confirm your case with a land administration agent, a lawyer, or the offices concerned. Fusheng Realty has three licensed land administration agents in-house; contact us.