To renounce inheritance, heirs must declare their waiver in writing to the District Court having jurisdiction over the decedent's domicile at the time of death "within 3 months of becoming aware of their entitlement to inherit" (Civil Code Article 1174, Family Act Article 127); Judicial Yuan guidelines state the statutory petition fee is NT$1,500. Following examination, the court enters the petition into record (acknowledgment) and notifies the declarant, known heirs, and the public (Family Act Article 132). Renunciation operates retroactively to the commencement of inheritance (Civil Code Article 1175): you inherit zero assets and assume zero debts; however, your statutory share shifts to co-heirs or subsequent priority heirs, requiring written notification to them.
Reminder: This article is compiled from Civil Code Articles 1138, 1148, 1153, 1156, and 1174 to 1176-1. The Civil Code amendment of August 17, 2026 (115) concerned Article 1223 (compulsory portions) taking effect 6 months post-promulgation, unrelated to renunciation procedures. Court fees: renunciation constitutes a family non-litigious matter governed by the Non-Litigious Matter Act pursuant to Family Act Article 97; while Article 14 sets the base non-property fee at NT$1,000, Taiwan High Court surcharge standards add 50% (five-tenths), resulting in an actual fee of NT$1,500 across Taipei, Shilin, New Taipei, and Keelung District Courts. Check specific court documentary requirements (such as seal certificates) beforehand.
Understanding First: Taiwan Statutory Inheritance Defaults to "Limited Liability"
Following the 2009 (ROC 98) Civil Code amendments, heirs are liable for the decedent's debts only up to the value of the estate acquired (Civil Code Article 1148 Paragraph 2, Article 1153 Paragraph 1). That is, heirs generally need not use personal assets to repay family debts even without formal renunciation. Judicial Yuan guidelines distinguish the two mechanisms:
| Parameter | Universal Succession with Limited Liability | Renunciation of Inheritance (Waiver) |
|---|
| Estate Property | Inherit all assets (real estate, bank deposits, vehicles) | Completely forfeit all rights to inherit estate assets |
| Estate Debts | Repay debts limited strictly to estate assets (Art. 1148-2) | Assume zero liability for debts (Art. 1174-1) |
| Court Filing Obligation | Not legally required; optional asset inventory within 3 months (Art. 1156) | Mandatory written declaration to court within 3 months |
| Impact on Relatives | None | Statutory share transfers to co-heirs or subsequent heirs (Art. 1176) |
Note: gifts received from the decedent within 2 years prior to inheritance are deemed part of the estate (Article 1148-1). Tip: if debts substantially exceed assets and you wish to avoid creditors and asset liquidation, formal renunciation is simplest; if you wish to retain real estate or savings, you cannot renounce, as renunciation is an all-or-nothing election.
How the 3-Month Window Is Counted: Who Inherits Next
The 3-month window starts when you "become aware of your entitlement to inherit," not necessarily the date of death (Article 1174 Paragraph 2). Those who become heirs because earlier heirs renounced calculate their 3 months from the date of learning about their entitlement (Article 1176 Paragraph 7). Judicial Yuan petition templates provide a specific check-box for "becoming aware upon receiving notice of prior heir's renunciation."
The statutory order of heirs after the surviving spouse is: direct lineal descendants, parents, siblings, and grandparents (Article 1138). Under Article 1176, shares shift as follows:
| Who Renounces | Recipient of the Renounced Share |
|---|
| One of first priority heirs (children) renounces | Vests in other co-heirs of the same priority |
| All children renounce (closest degree of kinship) | Vests in descendants of next degree (grandchildren) |
| One of 2nd to 4th priority heirs renounces | Vests in other co-heirs of that same priority |
| All co-heirs of same order renounce and no subsequent heirs exist | Vests in the surviving spouse |
| Surviving spouse renounces | Vests in co-heirs inheriting alongside the spouse |
| All heirs of an earlier priority renounce | Vests in heirs of the subsequent priority order |
| All 4th priority heirs renounce or subsequent heirs unknown | Governed by provisions on unacknowledged succession |
When debt is left behind, standard legal practice involves children renouncing, followed by grandchildren (minors represented by parents), then parents, siblings, and grandparents filing within their respective 3-month windows upon receipt of written notices.
Which Court to File With: Greater Taipei Jurisdiction Table
Renunciation petitions fall under the exclusive jurisdiction of the "District Court where the decedent was domiciled at the time of death" (Family Act Article 127 Paragraph 1 Item 3), governed by the deceased person's final registered residence:
| Decedent's Final Domicile | Competent District Court | Court Switchboard |
|---|
| Taipei: Zhongzheng, Wanhua, Da'an, Zhongshan, Songshan, Xinyi, Wenshan; New Taipei: Xindian, Pinglin, Shiding, Wulai, Shenkeng | Taiwan Taipei District Court | (02)2314-6871 |
| Taipei: Shilin, Datong, Beitou, Neihu, Nangang; New Taipei: Shimen, Bali, Tamsui, Sanzhi, Xizhi | Taiwan Shilin District Court | (02)2831-2321 |
| New Taipei: Banqiao, Yonghe, Zhonghe, Sanxia, Yingge, Shulin, Tucheng, Sanchong, Luzhou, Xinzhuang, Taishan, Wugu, Linkou | Taiwan New Taipei District Court (Family Court in Banqiao) | (02)2261-6714; Banqiao (02)2961-7322 |
| New Taipei: Jinshan, Wanli, Ruifang, Gongliao, Shuangxi, Pingxi | Taiwan Keelung District Court | (02)2465-2171 |
Required Documents and Filing Fees
Judicial Yuan guidelines outline required petition materials:
- Petition Form: Utilize Judicial Yuan family petition templates ("Declaration of Renunciation of Inheritance") or inquire at court litigation counseling desks.
- Decedent's Deregistered Household Transcript and Death Certificate (select based on individual court instructions).
- Household Registration Transcript of the renouncing heir.
- Inheritance System Chart (genealogy family tree diagram).
- Proof of written notice delivered to subsequent heirs who become successors due to your renunciation (post office certification mail receipts).
- Additional court-requested documents; the petition template lists "Others (such as Seal Certificates)"; see How to Apply for Seal Certificates.
Under Family Act Article 132 Paragraph 1, petitions must state: petitioner details, decedent name and final domicile, date and place of death, time of awareness of inheritance, and names, genders, birth dates, and addresses of other known heirs.
Fees: The statutory court fee is NT$1,500 (Non-Litigious Matter Act Article 14 base NT$1,000 plus High Court 50% surcharge). Court review is conducted via written submissions; complete applications receive official acknowledgment letters, while improper filings are dismissed by court ruling (Article 132).
After Renouncing: Notices, Estate Taxes, and Property Custody
- Written Notification: Heirs renouncing must notify subsequent heirs in writing, unless notification is impossible (Civil Code Article 1174 Paragraph 3); courts require proof of notification before granting approval.
- Custody Duty: Heirs holding estate assets (house keys, bankbooks) must continue managing them with the care of one's own affairs until new heirs or administrators assume custody (Article 1176-1).
- Estate Tax Deductions: Heirs who renounce forfeit statutory deductions for spouse, descendants, parents, disability, or dependent siblings/grandparents (Estate and Gift Tax Act Article 17 Paragraph 2); when grandchildren inherit due to children renouncing, descendant deductions cannot exceed the original pre-renunciation cap.
- Estate Tax Filing: Remaining heirs filing estate tax returns must submit court acknowledgment letters; for deadlines and exemptions, see Estate Tax Exemptions and Filing Deadlines.
Frequently Asked Questions
Can I still renounce inheritance after the 3-month deadline?
No. Under Civil Code Article 1174, declarations must be made within 3 months of knowledge; late filings are dismissed by court ruling under Family Act Article 132. However, statutory limited liability protections still shield your personal assets up to inherited estate value.
Can I renounce debts while keeping the inherited house?
No. Renunciation is an indivisible waiver of all inheritance rights and obligations (Article 1174); retaining real estate constitutes general succession, with liability for debts capped at estate assets.
Do grandchildren have to renounce if children have already renounced?
Yes. When all first-priority children renounce, the right shifts to grandchildren (Article 1176 Paragraph 5), who have 3 months from learning of their entitlement to file renunciations.
How much does it cost to renounce inheritance?
The court petition fee is NT$1,500 under High Court rate schedules, alongside minor expenses for household registration transcripts and certified mail receipts.
If parents lived in Xizhi, which court handles the petition?
Petitions are filed at the court of the decedent's final domicile. Xizhi in New Taipei falls under Taiwan Shilin District Court (Neihu Summary Division), reached at (02)2831-2321.
Last updated: 2026-11-03
Compiled by SOSfix from official open data for general reference; consult family courts or the Legal Aid Foundation for specific cases.
Sources
- Laws & Regulations Database: Civil Code (Amended Aug 17, 2026 / 115, verified 2026-11-02): Article 1138 heir priority, Articles 1148 & 1153 limited liability, Article 1148-1 gifts within 2 years, Article 1156 inventory, Articles 1174-1176-1 renunciation rules and duties.
- Laws & Regulations Database: Civil Code Legislative History (Verified 2026-11-02): Aug 17, 2026 amendment of Article 1223; June 10, 2009 limited liability enactment.
- Laws & Regulations Database: Family Act (Amended Jun 21, 2023 / 112, verified 2026-11-02): Article 97, Article 127 exclusive jurisdiction, Article 132 petition requirements, acknowledgment and dismissal.
- Laws & Regulations Database: Non-Litigious Matter Act (Amended Jun 13, 2018 / 107, verified 2026-11-02): Article 14 statutory non-property petition base fee of NT$1,000, Article 19 civil procedure application.
- Laws & Regulations Database: Taiwan High Court Surcharge Standards for Non-Litigious Matters (Amended Dec 30, 2024 / 113, verified 2026-11-02): Article 5 50% surcharge raising fees to NT$1,500.
- Judicial Yuan: Guide to Renouncing Inheritance (PDF, downloaded 2026-11-02): 3-month statutory window, competent courts, 6 required documents, NT$1,500 fee, written review procedure.
- Judicial Yuan: Family Petition Form Template for Renunciation of Inheritance (PDF, downloaded 2026-11-02): Standard declaration format, prior heir renunciation notice check-box, evidence attachments.
- Judicial Yuan: District Court Directory (Updated Aug 25, 2026 / 115, verified 2026-11-02): Taipei, Shilin, New Taipei, and Keelung District Court jurisdictions and division phone contacts.
- Laws & Regulations Database: Estate and Gift Tax Act (Amended Sep 11, 2026 / 115, verified 2026-11-02): Article 17 deduction forfeiture for renouncing heirs and descendant deduction cap.
- eTax Portal, Ministry of Finance: Estate Tax Filing Supporting Documents FAQ (Updated Apr 27, 2023 / 112, verified 2026-11-02): Mandatory court acknowledgment letters for renounced heirs.
