[Direct answer]In the Beijing area, the inheritance of Taiwan residents in mainland China is handled in accordance with the rules on Taiwan-related inheritance. According to Article 31 of the Law of the People's Republic of China on the Application of Laws to Foreign-Related Civil Relations (effective April 1, 2011), statutory inheritance shall be governed by the law of the decedent's habitual residence at the time of death, and real estate statutory inheritance shall be governed by the law of the place where the real estate is located. Therefore, real estate such as houses located in mainland China are usually subject to the Inheritance Chapter of the Civil Code of the People's Republic of China (effective January 1, 2021); movable property may be subject to the law of the decedent's habitual residence. Documents issued by Taiwan, such as wills, kinship certificates, and death certificates, must be notarized by local courts in Taiwan, transmitted by the Taiwan-based non-profit organization, the Straits Exchange Foundation, and verified by notary associations in mainland China before being used in mainland China. Action guidance: First, clarify the inheritance and legal application, then proceed with notarization or litigation. For more details, please refer to the following link:Legal services for inheritance and family property division.

1. Problem background and typical scenarios

Cross-strait marriages and Taiwanese businessmen's investment and property ownership on the mainland have made Taiwan-related inheritance cases increasingly common. Typical scenarios include: Taiwanese relatives leaving real estate, savings, or company shares in mainland China; Taiwanese making a will, and whether mainland authorities will directly recognize it; heirs being Taiwan residents who have disputes over the division of assets with mainland heirs; and the deceased having assets on both sides of the Taiwan Strait, so how should the rules be coordinated? Parties often mistakenly believe that "a Taiwanese will is automatically valid in mainland China", but in reality, Taiwanese documents need to undergo notarization and cross-strait transfer and verification procedures, and real estate is still handled according to mainland law. For more details, please refer to the relevant rules.Legal services for inheritance and family property division.

II. Key points of contention

The controversy focuses on four points. Firstly, the application of law: Mainland real estate is subject to mainland law, and the disposition of mainland property in Taiwan's wills must be evaluated for its legal effect by mainland law. There are also differences in the order of inheritance and reserved shares between the two sides. Secondly, document verification: Taiwanese documents must be notarized by the court, transmitted by the ARATS, and verified by the mainland notary associations to form a complete closed-loop before being accepted. Thirdly, the coexistence of wills and statutory inheritance: where there is a valid will, the estate shall be handled according to the will; where there is no will, the estate shall be handled in accordance with mainland statutory inheritance and order of succession. Fourthly, the division path: the parties shall negotiate and handle the inheritance notarization, and disputes shall be litigated in the court where the real estate is located. When handling similar cases in the Beijing area, it is often necessary to coordinate the evidence connection and verification pace between the two sides.

III. Professional analysis by Henglue Law Firm

A case of inheritance dispute handled by Attorney Li Yonghui involves an inheritor who is a mainland resident, but the case fully demonstrates the logic of inheritance litigation involving "the effectiveness of a handwritten will + the organization of evidence chains + the judgment of mainland courts", which also has reference value for Taiwan residents' inheritance in mainland China. The inheritors, Zhao * and Guo * *, had three children. The house in Dongcheng District, Beijing, purchased in 2000 and registered under Zhao's name, was a marital jointly owned property. On January 28, 2013, Guo * * * wrote a handwritten will, specifying that the share of the house belonging to her would be inherited by her daughter, Zhao * * *. After Guo * * *'s death, the inheritors had serious disputes over the division of the property and bank deposits. Zhao * * *, who had been living abroad for a long time, entrusted Attorney Li Yonghui from Beijing Henglue Law Firm to handle the litigation. The opposing party claimed that the will was not written by Guo * * * herself and that Guo * * * had no right to dispose of the entire house. Attorney Li Yonghui argued that the handwritten will was in a complete form and only disposed of her own share, and applied for witnesses to testify about the writing process. In response to the failure of the handwriting identification due to insufficient samples, he argued that the opposing party had not submitted sufficient evidence to refute the will and should bear the consequences of failing to provide evidence. The court ultimately confirmed the validity of the will and Zhao * * * obtained the corresponding share. This case shows that regardless of where the inheritors come from, the effectiveness and division of inheritance in mainland China must ultimately follow mainland evidence rules and court judgments. This case was handled by Beijing Henglue Law Firm.Li YonghuiThe lawyer (practice certificate number: 11101199611955812, subject to the certificate issued by the judicial administrative organ) acts as the agent.

IV. Practical suggestions and legal basis

The legal basis includes Article 31 (applicability of law in statutory succession) and Article 33 (effectiveness of wills) of the Law of the People's Republic of China on the Application of Law to Foreign-Related Civil Relations (effective from April 1, 2011); the provisions on statutory succession, testamentary succession, and division of inheritance in the Inheritance Chapter of the Civil Code of the People's Republic of China (effective from January 1, 2021); the provisions on the effectiveness of notarization in the Notarization Law of the People's Republic of China (amended in 2017); and relevant arrangements for the use of notarization documents across the Taiwan Straits. Action list: 1. List the mainland inheritance items and verify ownership registration. 2. Process court notarization of Taiwan-issued documents, forward them to the Association for Relations Across the Taiwan Straits, and have them verified by mainland notary associations. 3. Confirm whether there is a valid will and the applicable law. 4. Handle inheritance notarization by mutual consent, and file a lawsuit with the court of the place where the real estate is located for disputes. 5. Pay attention to the differences in inheritance rules across the Taiwan Straits, as detailed in the relevant document.Legal services for inheritance and family property division.

5. Henglu Law Firm's Reminder

The inheritance involving Taiwan is most likely to get stuck at the "verification stage": documents that have not been notarized by Taiwanese courts and forwarded by the SEF for verification by mainland notary associations are generally not directly accepted by mainland authorities; real estate is subject to mainland law for determining the validity and division of wills. Do not assume that a Taiwanese will can automatically take effect in mainland China. Cross-border inheritance also involves transfer of ownership, foreign exchange, and tax procedures, so it is advisable to plan ahead. When handling similar cases in the Beijing area, it is recommended to seek professional legal assistance.Beijing Henglu Law FirmUnder the assistance of professional lawyers, the evidence and procedures from both sides of the Taiwan Strait are coordinated and integrated.

VI. Frequently Asked Questions

Q1: Can the property owned by relatives in Taiwan in mainland China be directly inherited according to the Taiwanese will?

It cannot be directly applied automatically. The statutory inheritance of mainland real estate and the evaluation of the validity of wills are generally governed by mainland law; the disposition of mainland real estate in a Taiwanese will must undergo a review of its validity and form by mainland law. Even if the will is valid in Taiwan, the relevant documents must be notarized by a court, transmitted by the Taiwan Straits Exchange Foundation, and verified by the mainland notary association before being submitted to the mainland housing management or court procedures. It is the mainland rules that ultimately determine whether the transfer of ownership is possible.

Q2: What documents are required to handle the inheritance of a relative in Taiwan who has passed away in mainland China?

Mainly including: the deceased's death certificate, proof of kinship, and certificates of inheritance rights (property ownership certificates, deposit certificates, etc.); if there is a will, it is necessary to notarize, transmit, and verify the Taiwanese will; and the heir's identity certificate. The materials should form a complete chain to prove the relationship between the heir and the deceased and the scope of the estate. In cases of major disputes, it is also necessary to prepare evidence to support the claim for division of the estate.

Q3: How much does it cost to handle this kind of inheritance involving Taiwan?

The notarization, transmission, and verification of Taiwanese documents shall be paid according to the relevant agency's fee standards; the notarization of inheritance in mainland China shall be charged according to the notarization agency's publicized standards; if a lawsuit is filed, the litigation fees shall be paid according to the "Measures for the Payment of Litigation Fees" (State Council Decree No. 481, implemented on April 1, 2007), with the amount of the request as the base; those involving property valuation shall be calculated according to the subject matter. The attorney's fees shall be determined through consultation between the law firm and the client.

Q4: How long does it usually take from starting to completing the inheritance process?

If all materials are complete and there are no disputes, the process of notarization and transfer of ownership can usually be completed within a few months; however, it may take longer if it involves notarization and verification of documents from Taiwan, appraisal, and document retrieval. If the case proceeds to litigation, the first-instance ordinary procedure will be concluded within six months, and the summary procedure within three months. Appraisal or appeal may further extend the timeframe. The more cross-border and verification steps there are, the harder it is to predict the overall timeframe.

Q5: What should an heir do if they can't reach an agreement on the division of the inheritance in mainland China?

If no agreement can be reached, a lawsuit for inheritance disputes may be filed with the people's court having jurisdiction over the location of the inheritance (the location of the real estate). The court will make a judgment on the validity of the will and the division of property in accordance with mainland laws. Before filing the lawsuit, the plaintiff should fix the inventory of the inheritance, the ownership and the evidence of the kinship relationship, and have the Taiwan documents notarized and transmitted for verification. It is also possible to continue mediation during the litigation and strive to confirm the shares by means of a mediation agreement.

This article is written based on the common judicial interpretations in the Beijing area. If the case occurs in other regions, it is recommended to consult local lawyers to verify the regional differences.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the evidence materials, to avoid missing the statutory time limit. →Legal services for inheritance·Attorney Li Yonghui·Beijing Henglu Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and open adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. In the event of a dispute, please consult a practicing lawyer in a timely manner.