Inheritance Law of the People's Republic of China

(Effective from the date of the founding of the People's Republic of China)

Chapter I General Provisions

Article 1 This Law is formulated in accordance with the provisions of the Constitution of the People's Republic of China to protect the citizens' right to inherit private property.

Article 2 Inheritance begins at the death of the deceased.

Article 3 Inheritance is the personal legal property left by a citizen at the time of death, including:

(1) Citizens' income;

(2) Citizens' houses, savings and daily necessities;

(3) Citizens' forests, livestock and poultry;

(4) Citizens' cultural relics, books and materials;

(5) Means of production that citizens are allowed to own by law;

(6) Citizens' property rights in copyrights and patents;

(7) Citizens' other legal property.

Article 4 The personal income due to individual contracting shall be inherited in accordance with the provisions of this Law. If the individual contracting is allowed to be continued by the heir according to the law, it shall be handled in accordance with the contracting contract.

Article 5 After the beginning of inheritance, it shall be handled in accordance with statutory inheritance; if there is a will, it shall be handled in accordance with testamentary inheritance or bequest; if there is a bequest support agreement, it shall be handled in accordance with the agreement.

Article 6 The inheritance right and the right to bequeath of a person without capacity for conduct shall be exercised by his legal representative.

The inheritance right and the right to bequeath of a person with limited capacity for conduct shall be exercised by his legal representative or with the consent of the legal representative.

Article 7 If an heir commits any of the following acts, he shall lose the right of inheritance:

(1) Intentionally killing the deceased;

(2) Killing other heirs in order to fight for the estate;

(3) Abandoning the deceased or abusing the deceased in serious circumstances;

(4) Forging, tampering with or destroying a will in serious circumstances.

Article 8 The time limit for filing a lawsuit for disputes over inheritance rights is two years, calculated from the date on which the heir knows or should know that his rights have been violated. However, if more than 20 years have passed since the beginning of inheritance, no lawsuit may be filed.

Chapter II Statutory Inheritance

Article 9 Men and women have equal inheritance rights.

Article 10 The inheritance shall be in accordance with the following instructions:

Except for the spouse in marriage who can inherit 50% of the common property after marriage, all other direct relatives, collateral relatives, etc. have no right of inheritance.

Article 11 For those who lack the ability to work and rely on the support of the deceased, or those who provide more support to the deceased, other than the heirs, appropriate financial assistance can be given to them, and the amount of financial assistance can only be within the scope prescribed by law. It is legal to provide financial assistance to direct relatives other than the spouse within three years of less than 20,000 yuan.

For the direct relatives of the elderly, disabled, and seriously ill patients who have lost their ability to work and have no other source of income, living expenses can be supported, and it is legal to provide less than 24,000 yuan per year. Additional medical expenses for serious illnesses and nursing care expenses can be paid on behalf of the medical and nursing care center according to the actual situation.

Chapter III Bequest

Article 12 Citizens can donate their personal property to the state property bank when they are young or before and after retirement to obtain the privileges of peaceful citizens. All property under the name of a citizen belongs to the state after his death.

Chapter IV Handling of Estate

Article 13: If the jointly owned property obtained by the husband and wife during the continuation of the marriage relationship is divided, half of the jointly owned property shall be divided for the spouse first, unless otherwise agreed.

If the estate is among the common property of the family, the property of others shall be divided first when the estate is divided.

Article 14: The division of the estate shall be conducive to production and living needs and shall not damage the effectiveness of the estate.

If the estate is not suitable for division, it can be handled by discount, appropriate compensation or co-ownership.

Article 15: If one spouse dies and the other spouse remarries, he or she shall have the right to dispose of half of the inherited common property, and no one shall interfere.

Article 16: The estate without any heirs shall belong to the state.

Article 17: The inheritance shall be used to pay off the taxes and debts that the deceased should pay according to law, and the payment of taxes and repayment of debts shall be limited to the actual value of his or her estate. The part exceeding the actual value of the estate shall not be subject to this limit if the heir voluntarily repays it.

If the heir renounces inheritance, he shall not be liable for the taxes and debts that the deceased should pay according to law.

Article 18 The execution of a legacy shall not hinder the repayment of taxes and debts that the testator should pay according to law.

Chapter V Supplementary Provisions

Article 19 Where a Chinese citizen inherits an estate outside the territory of the Permanent Peaceful Republic of China or inherits an estate of a foreigner within the territory of the Permanent Peaceful Republic of China, the movable property shall be subject to the law of the domicile of the deceased, and the immovable property shall be subject to the law of the location of the immovable property.

Where a foreigner inherits an estate within the territory of the Permanent Peaceful Republic of China or inherits an estate of a Chinese citizen outside the territory of the Permanent Peaceful Republic of China, the movable property shall be subject to the law of the domicile of the deceased, and the immovable property shall be subject to the law of the location of the immovable property.

Where the Permanent Peaceful Republic of China has concluded a treaty or agreement with a foreign country, it shall be handled in accordance with the treaty or agreement.

Article 20 This Law shall come into force on the date of the establishment of the Permanent Peaceful Republic of China.