Inheritance and Wills in China: Succession Law

Published on March 8, 2026 and written by Cyril Jarnias

Exploring the complexity of inheritance law in China offers a fascinating insight into how culture and traditions influence the legal aspects of inheritance and wills in this rapidly transforming country.

As China modernizes at a breakneck pace, laws inherited from the communist system are evolving to adapt to new economic and family dynamics. This constantly adapting legal framework, while deeply rooted in tradition, must also reflect contemporary practices and the needs of the population.

Delve into the nuances of the Chinese will, an instrument that, although imbued with cultural considerations, becomes crucial for ensuring a fair and desired transfer of assets to future generations.

Inheritance Law in China: Basic Concepts

Legal Framework

Inheritance law in China is governed by the Chinese Civil Code, which came into effect in 2021.

This legal framework combines influences from civil law and Confucian traditions, emphasizing family solidarity and the protection of vulnerable individuals.

Commonly Used Types of Wills

• Holographic will (handwritten)
• Notarized will
• Will in the form of audio or video recording
• Will made in the presence of witnesses

Each type must comply with certain formalities to be valid. The notarized will is the most legally secure, but all are recognized if they meet legal requirements.

Principles for Designating Heirs

Order of Heirs	Persons Concerned
First Order	Surviving spouse, children (legitimate, illegitimate, or adopted), parents of the deceased
Second Order	Siblings, paternal and maternal grandparents

First-order heirs have priority. Second-order heirs inherit only in the absence of first-order heirs.

Special Feature:
Stepchildren supported by the deceased may be considered as heirs. Similarly, widowed sons-in-law or daughters-in-law who participated in supporting their parents-in-law may inherit.

Procedure for Opening an Estate

1. Declaration of death to the local administration.
2. Inventory and valuation of the estate (real and personal property).
3. Possible verification of a will.
4. Distribution among rightful claimants according to the law or the wishes expressed in a will.
5. If no heirs are found in the two orders provided by law: devolution to the state or a collective organization.

Rights of Spouses and Children

• Surviving spouses have an equal right to inheritance as children.
• All children (born in or out of wedlock, adopted) are treated equally.
• Social protection plays a role: if an heir failed to fulfill their obligations towards the deceased (support), they may lose all or part of their inheritance rights.

Rules Regarding Real/Personal Property

Real Property

• Can be an integral part of the estate if registered in the name of the deceased.
• Heirs must complete a land transfer with the competent authorities after accepting their share of the inheritance.

Personal Property

• Includes bank accounts, stocks/shares, personal items…
• Simple transfer provided all rightful claimants are identified; some assets require a notarial procedure for effective transfer.

Cultural/Historical Specificities Influencing the Chinese System

The Chinese inheritance system remains marked by several traditional elements:

• The importance given to the extended family and filial duty: historically reinforced by Confucian culture, which imposes a legal obligation on adult descendants to support elderly parents – failure to do so can lead to total or partial exclusion from inheritance.
• In the imperial then republican past: male predominance in the order of succession; now abolished with equality between men and women in property inheritance for several decades but still observable in some rural/traditional social behaviors.
• Cultural preference for amicably settling inheritance disputes through mediation rather than litigation.

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Structured Summary

Chinese law favors the nuclear then extended family, gives an important place to the surviving spouse as well as the social bonds built around mutual family support; it allows various testamentary forms while retaining a strong cultural anchor around filial and family respect strictly framing rights & obligations during an inheritance.

Understanding Inheritance for Expatriates in China

Legal Aspects for Expatriates to Monitor During an Inheritance in China

Applicable Law and Order of Heirs

Chinese inheritance law applies to property located in China, regardless of the nationality of the deceased or the heir. The legal order of heirs prioritizes the surviving spouse, children, and parents. Joint property acquired during marriage is divided in half before any inheritance transfer: one half goes directly to the surviving spouse, the other constitutes the estate shared among all legal heirs.

Gender Equality in Inheritance

Since the enactment of the first inheritance law in the PRC, men and women have enjoyed strict equality in inheritance (including a remarried widow who retains her rights to her share).

Recognition of Foreign Wills

Wills established abroad can be recognized by Chinese authorities if they comply with certain formalities (official translation, legalization/apostille). However, their recognition is not automatic and may be subject to thorough examination by a local notary or court.

Administrative Procedures

• Present an official death certificate.
• Provide proof of kinship or legal affiliation.
• Submit the original will along with its certified translation if it was drafted outside China.
• Obtain a local judicial (or notarial) decision attesting to the right to inherit according to Chinese law.

Local Inheritance Taxation

Tax Regime	Situation in Mainland China	Specifics
Inheritance Rights	No specific inheritance tax	Transfers are not taxed locally
Worldwide Income	Taxable only if a tax resident for more than six years with over 183 days/year spent in China	Be aware of tax rules in the country of origin

Concrete Example: A French expatriate residing in Shanghai for eight years passes away. His real property located in that city will be transferred according to Chinese law; his wife will automatically receive half of the joint property acquired during the marriage and then share the other half with any children. If a foreign will exists but has not been translated or authenticated locally, it may face delays or disputes during settlement.

Major Differences Between Chinese and Foreign Laws

• In France as in many other European countries: possible application of the law of the country to which the deceased belonged at the time of death thanks to the European regulation (not applicable in China).
• No mandatory forced heirship explicitly provided by Chinese law, unlike the French system where certain heirs are automatically protected.
• The total absence of inheritance tax simplifies some asset transfers but does not always exempt from tax obligations in the country of origin if no bilateral agreement exists.

Recent Relevant Reforms

The last major reform mainly concerns income tax: transition to a so-called “six-year rule” to determine if a foreigner becomes a tax resident taxable on their worldwide income – which can indirectly impact some international asset transfers.

Available Legal Resources

• Foreign consulates (initial legal assistance)
• Specialized local public notaries
• International lawyers practicing in the PRC
• Specialized Franco-Chinese accountants

In case of doubt or to avoid any administrative/tax risk, it is highly recommended for expatriates:

– To seek advice from a specialized international lawyer,

– To prepare their bilingual inheritance documents,

– To regularly check local legislative developments regarding their tax or civil status.

For any complex procedure involving multiple national jurisdictions, always prioritize personalized support so that your wishes are respected without subsequent dispute.

International Will: Specifics and Advice

The international will allows an expatriate or non-resident to dispose of their assets in several countries, but its effectiveness in China depends on the specific rules of Chinese law and the applicable private international law.

Specifics of the International Will According to Chinese Law

• China is not a party to the 1973 Washington Convention on the form of an international will, meaning this type of instrument does not automatically benefit from recognition there.
• In international inheritance matters, Chinese law applies a scission system:
  • Real property located in China: subject to Chinese law (lex rei sitae).
  • Personal property (bank accounts, stocks…): subject to the law of the deceased’s last domicile (lex domicilii).
• In the absence of a bilateral agreement between China and the country of origin, each legal order applies its own rules. Minor or incapacitated heirs benefit from special protection similar to a limited forced heirship.

Application of Private International Law to Expatriates

• A foreigner residing in China sees their personal property succession governed by their national law or that of their last domicile.
• For real property located outside China belonging to a Chinese or foreign resident who died in China, the aforementioned principle also prevails.
• International conventions may override these principles if a treaty exists between China and the concerned state.

Nature of Assets	Applicable Law According to Chinese PIL
Real Property	Law of the place where the property is located
Personal Property	Personal law/law of last domicile

Practical Advice for Expatriates Wishing to Make a Compliant Will

• Draft two separate wills if possible: one specific to assets located in China (compliant with local formalities), the other for other jurisdictions.
• Simultaneously engage a competent local lawyer/notary in each concerned country so that the two wills do not contradict or invalidate each other.
• If you wish to designate a foreign law as applicable to your personal property succession: explicitly mention this choice in your will to facilitate its international recognition where permitted. However, this option is very restricted or even non-existent in practice for real property located in mainland China.

Key Points on the Formalism Required to Recognize a Foreign/International Will in China

• The will must be drafted in accordance with Chinese formal requirements if related to local assets: handwritten, signed, dated before qualified witnesses or locally notarized (notarial will).
• Any translation must be certified as accurate; legalization/apostille required unless a contrary agreement exists with the issuing country.

Legal Implications Related to International Treaties

If a bilateral convention on successions exists between the PRC and your home state: it overrides any conflicting internal rule and can facilitate cross-border recognition/enforcement of international testamentary provisions.

Potential Risks/Conflicts Between Jurisdictions

• Positive conflict: Two national laws claim jurisdiction (example: France applying habitual residence vs. PRC applying the situation of real property).
• Negative conflict: No system validly recognizes all or part of the wishes expressed in a single document on the grounds that it does not fully comply with either legislation.

Rules for Expatriates Regarding Inheritance Law in China

Inheritance law for expatriates in China concerns all the legal and tax rules governing the transfer of property of a deceased foreign person who resided or owned assets in China. These rules determine notably the applicable law, the rights of heirs, the steps to be taken, and any potential tax obligations.

Laws Applicable to Foreign Nationals Residing in China:

The Chinese inheritance law, derived from the Chinese Civil Code (effective January 1, 2021), applies primarily if the deceased had their last habitual residence in China.

For expatriates, Chinese law distinguishes:

• Real property located in China: subject to Chinese law regardless of the deceased’s domicile.
• Personal property (bank accounts, stocks, movable property): governed by the law of the deceased’s last habitual domicile.

Type of Asset	Applicable Law
Real Property in China	Chinese Law
Personal Property (excluding real estate)	Law of the last habitual domicile

In the absence of a valid will according to local law, the Chinese legal order of succession provides for two orders of heirs:

• First order: surviving spouse, children (including those from remarriage or stepchildren who contributed to family support), parents.
• Second order: siblings and paternal/maternal grandparents.

Bilateral Conventions on Inheritance Between China and Other Countries:

There is generally no specific bilateral convention between France and China on successions. Consequently:

• The two national legislations may apply concurrently in some cases.
• A disadvantaged French heir may invoke a right of deduction provided by an old French law to preserve a minimum share on certain property located in France.

Legal Procedures to Follow for a Deceased Expatriate:

1. Preliminary determination of the possible existence of a valid will according to local law or that chosen by the deceased.
2. Precise identification of assets held by the deceased (particularly those physically located in China).
3. Declaration to the competent local or foreign authorities depending on the location and nature of the assets:

• Contact a specialized notary (if real property is present)
• Establish the document proving heir status
• Verify existence/validity of the will
• File inheritance declaration with the competent local/tax authorities

4. For heirs domiciled outside China:
Procedures can be done remotely via notarized power of attorney.

5. Effective transfer:
– Real property: transfer carried out in accordance with Chinese law after local administrative/judicial settlement.
– Personal property: transfer conforming to the legal regime chosen based on residence/habitual domicile.

Rights of Heirs & Limitations Linked to Residential Status:

Heirs are those designated by the Chinese legal order unless expressly stated in a valid will.

A foreigner can legally inherit but might encounter certain restrictions regarding direct/full ownership of specific types of assets based on their nature/administrative location (for example, agricultural land).

Concrete Example

Mr. X, a French citizen and permanent resident in Beijing for ten years, owns an apartment there; he drafted a will before a Chinese notary bequeathing this property exclusively to his French wife who also lives with him. Upon his death:
– The succession concerning this apartment is handled following the Chinese Civil Code;
– His wife must provide a notarized act proving her status as an heir;
– No inheritance tax is levied on the Chinese side but she must declare this asset in her annual tax return if she remains fiscally domiciled outside China (example: France).

Potential Tax Obligations

China currently does not levy national inheritance taxes. However,

• If a beneficiary is a tax resident in their home country (example: France), they must declare any inherited property located outside the national territory in their inheritance declaration;
• Any potential tax duties/fees will then be calculated according to the applicable personal tax regime.

Synthetic List — Key Points for Expatriates:

• Ensure that any will respects local formalities AND those potentially required in their home country;
• Precisely list all cross-border holdings;
• Systematically consult qualified professionals/international notaries specialized in inheritance before any drafting/will/anticipated gift;

⚠️ Total or partial lack of anticipation can lead to cumulative — sometimes conflicting — application of divergent national laws as well as potential double taxation despite current absence on the Chinese side.

⎡Important Text⎦
Proper international inheritance preparation systematically requires personalized cross-analysis taking into account the local laws applicable to the concerned assets AND the exact residential/fiscal status of both the testator and their direct rightful claimants!