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Laws & Regulations Database of The Republic of China (Taiwan)

Print Time:2024/04/24 19:53
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Chapter Law Content

Title: Civil Code CH
Category: Ministry of Justice(法務部)
Part Ⅴ Succession
CHAPTER II SUCCESSION TO PROPERTY
Section 1 EFFECTS
Article 1147
Succession opens with the death of the deceased.
Article 1148
Unless it is otherwise provided for in this Code, an heir assumes all the rights and obligations pertaining to the estate of the decedent at the time of the commencement of the succession, except those rights and obligations which exclusively belong to the decedent.
An heir’s obligations to the debts of the decedent are limited to the extent of the property acquired from the estate.
Article 1148-1
If an heir receives gifts in property (assets) from the decedent within two years prior to the opening of succession, the assets shall be deemed as estate.
If property mentioned in the preceding paragraph is transferred or lose, the value of the property in question shall be calculated as when it was given.
Article 1149
A person who had been financially provided by the deceased before the latter's death shall be allocated a certain portion of the deceased's property by the family council, taking into consideration the extent of maintenance he used to receive and other relationships with the deceased.
Article 1150
Expenses relating to the management and partition of the deceased's property and the execution of the will are to be paid out of that property except those that have been incurred by the faults of the heir.
Article 1151
Where there are several heirs, the whole of the deceased's property is, before its partition, owned in common by the heirs.
Article 1152
In regard to the property in common provided by the preceding Article, the heirs may elect a person among themselves for its management.
Article 1153
Heirs shall be jointly liable for the debts of the decedent but liabilities are limited to the extent of the property acquired from the estate.
Among the heirs, each heir is liable for the decedent’s debts based upon their relative share of the total estate, unless otherwise provided by law or agreed upon by the heirs.
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