I dont know what happens in this situation: Real Estate Transaction

interesting, but it was recorded with a cellphone. via a mp3 or wav file. multiple copies.

780K NTD? Seems too cheap for a house.

sorry USD value.

The effective format is defined by Article 1195 of Civil code.

Civil Code
Article 1195
Where a testator by reason of imminent danger of death or other exceptional circumstances is unable to make a will in any other form, he may make it orally in one of the following forms:
(1) For making an oral will, the testator must designate two or more witnesses, state orally his testamentary wishes; one of the witnesses must set down these wishes correctly in writing, state the year, month and day, and sign together with the witnesses.
(2) The testator must designate two or more witnesses, state orally his testamentary wishes, his name, the year, month and day; all the witnesses must make an oral statement as to the genuineness of such will and their names, have it and the oral will of the testator all tape recorded, make the recording tape securely enveloped on the spot, bear the year, month and day on the envelop, and affix the signatures of all the witnesses across the seam of the envelop.

In Chinese
第 1195 條

Article 1197
An oral will must be brought up by one of the witnesses or an interested person, within three months after the death of the testator, for decision by the family council as to its genuineness. Where objections arise regarding the decision of the family council, application may be made to the court for a judgment.

Article 1198
The following persons may not act as witness of will:
(1) A minor;
(2) A person who is subject to the order of the commencement of guardianship or assistantship;
(3) An heir, his spouse or his lineal relatives by blood;
(4) A legatee, his spouse or his lineal relatives by blood;
(5) Persons who are assistants to, or employed by, or living together with, the public notary or the person that exercises the functions of a public notary.

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This is the most common scenario. One sibling forces parents to leave all property to him@her or transfer in his@her name.

Has anyone kept guard on the seals of the deceased? Deeds and bonds and stuff? Those are the first ones to go missing.

Background info:
father in law before being deceased, it was known that one of two of his daughters wanted the house. He paid off the mortgage, and a month later passed away.
I have not seen the deed, but I am going to assume that my wife (daughter #2 who lives in USA) is not listed as joint ownership as of yet.

All parties agree that the daughter can get the house - but would need to pay off the other sister.
But now I ( the husband of daughter #2)… is being told that they cant rewrite the deed or make any changes because he is deceased now and his assets are frozen.
My question is this true?
How long do you need to wait?

Bonus Round:
There is also a car involved - same issue. The father in law owned the car, i didnt see the bill of sale, again I assume my wife is not listed as joint ownership.

true. Someone should report an inventory of the property of the decedent within three months to the court. The court shall give public notice according to the procedure of public summons, calling upon the creditors of the decedent to present their claims within a specified period of time.

If the will is binding, you should follow it, but can claim for compulsory portions.

If the will is not binding, you can divide the asset in anyways as far as heirs all agree to the way. You should submit the agreement paper to the court.

I also think your wife need a lawyer.

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For the record, law recognizes five types of will. See Art. 1189 to 1198 of the Civil Code for an explanation of each type.

There may be precedents for wills being valid even though they don’t perfectly conform to the letter of the law. (I’m basing this on the fact that a company can be held liable for the obligations of a legally separate company because they have the same de facto owners, plus the somewhat flexible discernment of employment relationships in both labor and tort cases. I haven’t read any Taiwanese inheritance cases, so I may be wrong.)


The asset of the decedent will be frozen until tax due is paid off.

Estate and Gift Tax Act

Article 8
Estate of the decedent may not be split, delivered to legatee(s), or undergo recordation of title transfer before estate tax due is paid off. Property given away as gift may not undergo recordation of title transfer before gift tax due is paid off. The preceding provisions do not apply to cases where the taxpayer has obtained in advance a consent to transfer certificate, tax exemption certificate, exclusion from gross estate certificate, or exclusion from total amount of gifts certificate issued by the competent tax authority pursuant to Article 41 herein.
When real property in the estate of the decedent becomes the target of compulsory execution requested by the creditor(s), the court should notify the competent tax authority to assess the estate tax payable by the established procedure swiftly and forward the case to the court for compulsory execution.

This page by Ministry of Finance may be what you are looking for.
It tells what to do at where step by step, though in Chinese.
Your spouse should tell you what is written, if you don’t read Chinese.

eTax Portal, Ministry of Finance

Summary in Chinese


Is it possible for the Estate tax that is due to be simply removed from the deceased frozen accounts? Or must it come from the Heir’s own savings?

You need a certificate from the tax office showing the tax already paid to go to the next step. The money can be from anywhere, but I don’t know it can be deducted from a frozen accounts. You could ask the question to the tax office or your paralegal.

Tax information showing its been paid was already submitted… or so I was told.

If it was paid before, Isn’t it a real estate tax?

Anyway, if the tax is already paid, you can get a certificate.

My appologies, It seems the tax beauru was interested in if his business paid taxes for the last year of business.
On top of that, I keep hearing them talking about who will pay the inheritance tax… this I assume the government would take out of the estate since they would have all the data to know what to take the flat 10% from, right?

I think your wife or in-laws could tell you what is written.


3104 誰是遺產稅納稅義務人?

3111 申報遺產稅時應檢附那些文件?

ok thank you.

From my understanding, the Heir’s to this apartment ( two sisters) will be joint co-owners. If one wants to sell and the other does not.
Is it possible for the one who wants to sell to apply for a bank loan as the apartment’s value for collateral.
Then simply default on the bank loan payment and the apartment is now co-owned between the bank and the other sister?

"Bank loans secured by mortgages on individual shares of co-owned property are one of the most rapidly expanding areas in the mortgage lending industry.

Finally, co-owners owe one another a duty of fair dealing. Because of this, any co-owner who acquires a mortgage claim against the property must give his co-owners a reasonable opportunity to purchase proportionate shares in that claim."

Reference: https://en.wikipedia.org/wiki/Concurrent_estate mortgage section.

公同共有 (owned in common) and 分別共有 (jointly owned) are different.

Correct I am aware of that.