Inheriting Property and Assets in China: A Guide for Overseas Heirs

Short answer: a parent or spouse has died in China and the estate is there — property, bank deposits, shares or company equity — while the heirs live abroad. Whether it can be done, and how, turns on three things: which country's law applies, who inherits, and what kind of asset is involved. In most cases you do not have to travel to China: with a notarised and apostilled power of attorney, a lawyer in China can file the notarisation application, handle registration and run the litigation. Once the inheritance is settled, the property can be transferred, sold, and the proceeds and deposits remitted abroad after tax and foreign exchange formalities.

1. Who this page is for

A parent or spouse has died in China and the estate is there: property, bank deposits, shares or company equity;
The heirs live in different countries and none of them can travel to China at short notice;
The family does not agree on the division, or one heir will not sign or cannot be found;
You already hold a notarial certificate or a judgment and do not know the next step for registration or for moving the money out.

2. Settle three questions first

Which country's law applies

Succession to real estate in China is handled under Chinese law. Article 31 of the Law of the People's Republic of China on Application of Laws to Foreign-Related Civil Relations provides that statutory succession follows the law of the decedent's habitual residence at death, except that succession to immovable property follows the law of the place where the property is located. Article 34 provides that the administration of an estate follows the law of the place where the estate is located. So real estate is decided by its location, while deposits and shares depend on where the decedent habitually lived.

Wills are assessed separately. Under Article 32, a will is formally valid if it complies with the law of the maker's habitual residence or nationality at the time of making the will, or at death, or the law of the place where it was made. Article 33 provides that the effect of a will follows the law of the maker's habitual residence or nationality, at the time of making it or at death.

Who inherits, and in what shares

Article 1123 of the Civil Code of the PRC provides that succession follows the statutory rules unless there is a will, legacy or legacy-support agreement. Article 1127 sets the order: the first order is spouse, children and parents; the second order is siblings, grandparents and maternal grandparents, and where a first-order heir exists the second order does not inherit. That article also confirms that "children" includes children born out of wedlock, adopted children and stepchildren with a support relationship.

Shares are not simply divided by headcount. Article 1130 makes shares among heirs of the same order generally equal, but heirs in special need who cannot work are to be looked after, heirs who provided most of the support or lived with the decedent may take more, heirs who could have supported the decedent but did not may take less or nothing, and the heirs may agree on unequal shares. Article 1128 covers representation, and Article 1129 treats a widowed daughter-in-law or son-in-law who gave the decedent main support as a first-order heir.

What kind of asset it is

Real estate follows the law and the registration procedures of its location. Deposits, shares and company equity are handled by different institutions — the bank, the securities firm and the market supervision authority — and each requires a different file. Classify the assets first, then decide which one to start with.

3. Two routes: the notary office, or the court

Where nothing is disputed and the documents are complete, the route is notarisation. When every statutory heir agrees on the division and cooperates with the documents, the notary office issues a certificate of inheritance rights, which is then used to register the transfer of the property and to withdraw or transfer the deposits and shares. This route depends on two conditions: nobody objects, and the file is complete.

Where there is a dispute or a refusal to cooperate, the route is litigation. Article 34 of the Civil Procedure Law of the PRC gives exclusive jurisdiction to the court of the decedent's domicile at the time of death, or of the place where the main part of the estate is located. Once a judgment or a court settlement takes effect, it can be used for registration and withdrawal without needing a signature from any particular heir.

Where the decedent died in Shanghai and the main assets are in the city, the case is usually heard in Shanghai. Which court takes it depends on the domicile at death and the location of the main assets, so confirm that before filing.

4. Preparing documents issued abroad

There are usually three groups: identity documents (passport, residence permit), family relationship documents (birth certificate, marriage certificate, household or personnel records), and the power of attorney. Documents made abroad are normally notarised in the country of origin and then apostilled. China has applied the Apostille Convention since 7 November 2023, so documents from member states generally need an apostille, while documents from non-member states still go through consular legalisation.

The usual stall is not the document itself but the match between documents: a name spelled differently, dates that do not line up, marital or children details that contradict each other. Any of those leads to a rejection and a request for a fresh document. Work through the chain before starting the Chinese procedures. See the documents checklist and why an apostilled document is still refused in China.

5. If you cannot travel to China

Most steps can be completed remotely: the power of attorney is notarised and apostilled where you live, sent to China, and the lawyer acting for you files the notarisation application, handles registration and appears in court. The order and the usual sticking points are set out in the China inheritance power of attorney and apostille guide.

Be aware that some steps may require your personal appearance or video verification. That depends on the notary office, the real estate registry and the court handling the case. We therefore do not claim that you will never need to travel; we confirm first which steps in your case require you in person.

6. After the inheritance: transfer, sale, remittance

With the notarial certificate or an effective legal document, the first step is to register the transfer of the property into the heirs' names. If the property is to be sold, the sale then follows the ordinary transaction process: contract, tax filing, tax payment and the new transfer registration.

Moving the money out is a separate procedure. Inherited funds can be remitted, but through the procedure for the outward transfer of personal property: you apply at a designated foreign exchange bank with the inheritance certificate or effective legal document, identity and asset documents, and tax paid or exemption records, and the bank reviews the file before remitting to the heir's own overseas account. Larger amounts, or a file the bank has questions about, will require further explanation. The amounts, documents and review standards follow the bank's and the foreign exchange authority's current rules. See transferring inherited deposits and shares out of China and remitting the proceeds of a property sale.

On tax: China does not currently levy an inheritance tax, and under Article 6 of the Deed Tax Law of the PRC statutory heirs acquiring land or buildings are exempt from deed tax. Where the property is later sold at a gain, the gain is reported under the tax rules in force at that time. For a general explanation see inheriting property in China: the tax position.

7. What decides the timeline and the cost

The timeline depends on concrete things: whether the heirs already agree; whether the overseas documents can be completed in one pass; whether litigation and service of process are needed; and how quickly the registry and the bank process the file. Any step can lead to a request for further documents, so we do not publish a number of days. Instead, once we have seen the file, you get a staged estimate.

Cost is made up of legal fees, notarisation, legalisation, translation, litigation and taxes. We do not quote a figure on this website, because the type of asset, the jurisdictions involved and whether there is litigation make the range very wide. Send the documents checklist first and we will set out each item before you instruct us.

8. Four mistakes that cost overseas heirs the most

Treating a spoken refusal as a renunciation. Article 1124 requires a written statement made before the estate is disposed of; without it the heir is treated as accepting.
A will that fails the formal requirements. Article 1134 requires a holograph will to be written, signed and dated by the testator in his or her own hand. Formal defects affect whether the will is accepted.
Family relationship documents that do not match. Inconsistent names and dates between overseas records and Chinese records are the most common reason for a request to re-file.
Dealing with the assets before the dispute is settled. Article 1151 requires the person holding the estate to keep it properly, and prohibits any misappropriation. Acting unilaterally widens the dispute.

9. What we take on, and what we do not

We take on: succession and division of estates in mainland China, including litigation; transfer of real estate, deposits, shares and company equity; sale and remittance after the inheritance; wills and pre-planning; and estates that sit in both Hong Kong and the mainland.

We do not take on: purely foreign-law matters, such as filing for an estate located abroad in a foreign court; requests to produce documents that do not reflect the facts; and disputes unconnected with assets or proceedings in China. Setting the boundary saves time on both sides.

10. Frequently asked questions

Q: Do I have to travel to China to inherit?

A: In most cases no. A power of attorney notarised and apostilled abroad allows a lawyer in China to file the notarisation application, handle registration and run litigation. Whether you must appear in person for a particular step depends on the notary office, the real estate registry or the court dealing with your case.

Q: Which law applies to inheriting real estate in China?

A: Succession to immovable property in China is governed by the law of the place where the property is located, that is, Chinese law. For movable assets such as bank deposits and shares, Article 31 of the Law of the PRC on Application of Laws to Foreign-Related Civil Relations refers to the law of the decedent's habitual residence at death.

Q: Can an inheritance proceed if one heir refuses to cooperate?

A: Yes. Inheritance notarisation normally requires every statutory heir to appear or to sign the division agreement together. If one heir refuses, the case can go to court and proceed on the judgment or court settlement. Where an heir cannot be located, the court may serve by publication.

Q: Can inherited property and deposits be remitted out of China?

A: Yes, through the procedure for the outward transfer of personal property: apply at a designated foreign exchange bank with the inheritance certificate or an effective legal document, identity and asset documents, and tax paid or exemption records. The bank reviews the file before remitting to the heir's own overseas account. Amounts, documents and review standards follow the bank's and the foreign exchange authority's current rules.

Q: Is there an inheritance tax in China?

A: China does not currently levy an inheritance tax. Under Article 6 of the Deed Tax Law of the PRC, statutory heirs acquiring land or buildings are exempt from deed tax. If the property is later sold at a gain, the gain is reported under the tax rules in force at that time.

Sources: National Database of Laws and Regulations: Civil Code of the PRC; National Database of Laws and Regulations: Law on Application of Laws to Foreign-Related Civil Relations; Supreme People's Court Gazette: Civil Procedure Law of the PRC. Legal references verified as of 2026-10-12.