About inheritance

Inheritance begins with the death of the deceased. (Article 1147 of the Civil Code)

From the date of inheritance, the heir shall assume all rights and obligations of the decedent's property, unless otherwise provided by this law (Civil Code). However, this does not apply if the rights and obligations belong exclusively to the deceased himself.

The heir shall be responsible for repaying the debts of the decedent to the extent of the inheritance received through inheritance. (Article 1148 of the Civil Code)

Inheritance is the acceptance of all rights and obligations in the property of the deceased. That is, the decedent’s claims and debts will be inherited.

Legally speaking, there are three forms of inheritance: one is general inheritance, that is, all rights and obligations of the decedent's property are generally assumed; the other is limited inheritance, which is only the inheritance to repay the debts of the decedent. The heirs do not have to pay off the shortfall with their own property. If there is any remainder, it will be inherited by the heir; the third is abandonment of inheritance, that is, abandonment of the right to inherit the estate of the deceased. After abandoning the inheritance, the deceased is no longer an heir and has no rights or obligations regarding the deceased's estate.

After the Civil Code Inheritance Chapter and its Enforcement Law were revised on June 12, 1998, the inheritance system was revised from "generalized inheritance as the principle, with limited inheritance and abandoned inheritance as exceptions" to "generalized inheritance". "Limitation of liability is the principle and abandonment of inheritance is the exception." Heirs are only responsible for repaying debts inherited to the extent of the inheritance. Avoid the past situation of inheriting a large debt inexplicably due to the death of a relative.

About the inheritance share

The so-called "succession share" refers to the inheritance ratio of the inheritance (including rights and obligations) when the heir inherits the inheritance. The inheritance division shall be determined separately according to the number and order of the heirs.

The heirs of the inheritance, except for the spouse, shall be determined in the following order:

1. Direct blood relatives.

2. Parents.

3. Brothers and sisters.

4. Grandparents. (Article 1138 of the Civil Code)

If there are several heirs in the same order, the inheritance will be equal based on the number of people. However, this does not apply if the law provides otherwise. (Article 1141 of the Civil Code)

Spouses have the right to inherit from each other, and their inheritance shall be divided according to the following paragraphs:

1. The first order as prescribed in Article 1138 If the heirs are both heirs, their inheritance share shall be equal to that of his heirs.

2. If the heirs are the same as the second or third heirs specified in Article 1138, they shall be divided into one-half of the inheritance.

3. If the heir is the same as the fourth-order heir specified in Article 1138, he shall be divided into two-thirds of the estate.

4. If there are no heirs from the first to the fourth order specified in Article 1138, they shall be divided into the entire estate. (Article 1144 of the Civil Code)

Based on this, we can clearly understand that when an inheritance occurs, the inheritance ratio of the person with the right to inherit the inheritance is his or her share.

About the special share

The so-called "special share" is the minimum legal share for the heir to inherit the inheritance, which is the minimum guarantee that the law gives the heir the right to inherit the inheritance.

The special share shall not be infringed by the decedent's will or legacy. That is to say, if a person has the right to inherit, no one (including the person who left a legacy) can deprive him or her of the special share granted by law. For example, although a father has made a will not to leave any inheritance to a certain son or daughter, the son or daughter can still inherit the special share of the inheritance.

The special share for heirs shall be determined in accordance with the provisions of the following paragraphs:

1. The special share for direct descendants shall be one-half of their share.

2. One-half of the parents’ special share shall be their successor share.

3. The spouse’s special share shall be one-half of his share.

4. The special share for brothers and sisters shall be one-third of their share.

5. The grandparents’ special share shall be one-third of their share. (Article 1223 of the Civil Code)

The special share shall be calculated by excluding the amount of debts from the inheritance property calculated in accordance with Article 1173 of the Civil Code. (Article 1224 of the Civil Code)

There are several key purposes for making a will in advance, such as the distribution of movable and immovable properties, funeral arrangements after the person's death, and as for the timing, it is best to do it when the person is young and healthy, and do not wait until People who are terminally ill or even dying may not be able to think carefully in this situation, so it is better to make a will sooner rather than later, and you can change it at any time if you find something inappropriate in the future.

Notes

1. When writing a will by yourself, you should write the full text of the will yourself, record the month, day, and sign it yourself. If there are any additions, deletions, or alterations, you should indicate the additions, deletions, and alterations. Word count, separate signature.

2. When distributing inheritance through a will, attention should be paid to the provisions on special divisions. For relevant provisions, please refer to the provisions on subsequent divisions in Articles 1223, 1224, 1138 and 1144 of the Civil Code.