International Inheritance Laws

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  • Inheritance Laws of Taiwan
  • #13311


    A citizen/person of Taiwan can make their own will, but must have a certain status. Under Article 1186 of the Civil Code, a person without disposing capacity may not make a will. The testator must be a person who has full disposing capacity and have reached the age of 20. If under the age of 20 but over the age of 16, the testator must get approval from a legal representative/attorney. A person that has limited disposing capacity may not make a will without first obtaining the approval of their legal representative/attorney.
    Liang and Partners law office which was founded in 1979 specialize in many law fields including off shores, , Asset Protection, Wills, and Estate Tax. is where they can be found. They have over fifty professionals that can assist you in all law departments, they are located in Taipei Taiwan.
    Under the laws of intestacy in Taiwan, they are very similar to New York’s intestacy laws. The surviving spouses shares the inheritance with the highest class of surviving statutory heir in this order: linear descendent by blood (the one closes to descendant), parents, siblings and grandparents. In New York, the surviving spouse only shares with the issues , and if there is no issue, the surviving spouse keeps all the assets. Under Taiwan’s code, the surviving spouse must split the assets with either the sibling, parents or grandparents of the descendant. The spouse must split the estate evenly with the descendant children, same goes with the parents, and siblings. Spouse can only inherit the whole state if they are no other heir. Statutory heirs are entitled to reserved portions, under Taiwan’s Civil Code. An heir can also waive their inheritance all together, this is done to avoid inheritance debts, which is similar to New York intestacy laws.

    “Taiwan.” Global Property Guide. Global Property Guide, 12 Sept. 2012. Web. 18 Apr. 2013.
    “Taiwan.” International Bar Association. E-mango, n.d. Web. 17 Apr. 2013

    Bi and Cong are art pieces made from jade, which is a treasured material/ stones. These stones made bracelets, pendants, head ornaments and other forms of jewelry. Bi is a round flat piece of jade with a round hole in the middle. Cong is a rectangular piece of jade with a round hollow to accentuate the ancient Chinese theory that heaven is round and earth square.These Bi and Cong were found in the richest of Liangzhu tombs ( tomb #3) in the 1900’s. 23 Bi and 34 Cong were discovered at that tomb. The Liangzhu’s were located in the areas of southeastern of Inner Mongolia and western Liaoning Province of China. These bi and Cong date back between 3300 – 2250 BCE. The uses of the Congs and BI’s were to bring good luck. The Bi and Cong are buried with the deceased, which is to protect them in the after life. They were placed around the deceased’s head and feet.These art pieces can be found in the National Palace Museum of Taiwan

    Cong (

    Bi (

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