Making a Will in Taiwan: The Five Valid Forms, Witness Rules and the Compulsory Share (Part 1)

Key Takeaways

• — A will is a formal act. Taiwan's Civil Code recognises only five forms — holographic, notarized, sealed, dictated and oral (Article 1189). If any statutory requirement is missing, the entire will may be void.
• — Anyone aged 16 or over may make a will, except a person under guardianship (Article 1186).
• — The number of witnesses differs by form: at least two for notarized, sealed and oral wills, and at least three for a dictated will. Heirs, legatees, and their spouses and lineal relatives may not act as witnesses (Article 1198).
• — The notarized will is the form we recommend most: the formalities are unlikely to be missed and it is easier to prove later. The drawbacks are cost and procedure.
• — You may leave assets to someone who is not an heir (a bequest), but not at the expense of the compulsory share. An heir whose compulsory share is infringed may claim abatement.
• — Siblings' compulsory share is being abolished. The amended Article 1223 takes effect six months after promulgation, on 17 February 2027. Whether the old or new rule applies depends on the date of death, not the date the will was made.
• — A will may appoint an executor. Minors and persons under guardianship or assistance may not serve (Article 1210).

Why make a will?

Making a will has not traditionally been common in Taiwan. One reason is cultural: people tend to avoid talking about death, and seldom raise the subject of wills or what happens to their property afterwards.

Attitudes have been changing. More people now recognise that a will is not only a way to arrange one's own affairs. More importantly, by setting out clearly in advance how the estate is to be divided, it lowers the chance of disputes among heirs and keeps a family from being damaged by a fight over property.

What really matters about a will is this: it lets your property go where you intend, within the limits the law allows, and reduces conflict among those you leave behind.

This article is in two parts. Part 1 covers the requirements for a valid will and the types of will. Part 2 will cover how a will is carried out and the related legal and tax issues.

1. What happens to the estate if there is no will?

When a person dies without a will, the estate is dealt with in one of two ways in practice:

1. The heirs agree among themselves how to divide the estate (a partition agreement).
2. If the heirs cannot agree, any heir may ask the court to partition the estate by judgment.

If the heirs are on good terms and can reach agreement, the first route applies. But if even one heir refuses, the division has to be resolved by the court. As a rule the court divides the estate on the basis of the statutory shares under the Succession Part of the Civil Code. The common combinations are as follows (Civil Code Articles 1138 and 1144):

Some will ask: if the law already says how an estate is divided, why make a will at all? The statutory rules leave several problems unsolved:

1. The statutory shares may not match what the deceased expected or planned.
2. The Civil Code fixes only each heir's abstract fraction of the whole estate. It does not say which specific assets each heir receives. Without a will, that still depends on agreement among all the heirs or a partition judgment.
3. Without a will, the deceased cannot give any part of the estate to a person who is not an heir.

In short, a will does three things.

• — Designating shares: adjusting the proportion each heir receives
• — Designating the method of partition: specifying which assets each heir is to receive (Civil Code Article 1165)
• — Making bequests: allowing a person who is not an heir to receive part of the estate

All of this must stay within the limits of the compulsory share (Civil Code Article 1187).

2. How must a will be made to be valid?

A will is unlike an ordinary contract. A contract is usually formed and effective once the parties agree, even orally and with nothing in writing — buying something at a convenience store, for example. A will is a formal act and must follow the form the law prescribes. If any one statutory requirement is missing, even a single one, the whole will may be void.

First, who can make a will? The testator must have testamentary capacity. A person who has reached the age of 16 may make a will without the consent of a legal representative. A person under guardianship may not (Civil Code Article 1186).

Taiwan's Civil Code recognises only the following five forms (Article 1189):

(1) Holographic will

The testator writes the entire text of the will by hand, states the year, month and day, and signs it personally. Any addition, deletion or alteration must be noted with its location and the number of characters, and signed separately.

Note: The whole text must be in the testator's own handwriting. It may not be written by another person, and it may not be typed and printed.

(2) Notarized will

The testator designates at least two witnesses and states the substance of the will orally before a notary. The notary writes it down, reads it out and explains it. Once the testator approves it, the year, month and day are recorded and the notary, the witnesses and the testator all sign. If the testator cannot sign, the notary records the reason and the testator affixes a fingerprint instead.

Note: It costs more, but offers the strongest protection as to form.

(3) Sealed will

The testator signs the will, seals it, signs across the seal, designates at least two witnesses, and presents it to a notary, declaring that it is his or her will. If the testator did not write it personally, the name and address of the person who wrote it must also be stated. The notary records on the envelope the date of presentation and the testator's declaration, and signs together with the testator and the witnesses. The point of this form is that the content stays undisclosed during the testator's lifetime.

Note: The content of the will need not be handwritten by the testator. A sealed will may be opened only in the presence of the family council or at the notary office of a court, and a record must be made when it is opened (Article 1213). If a sealed will fails to meet the statutory form but satisfies the form of a holographic will, it takes effect as a holographic will (Article 1193).

(4) Dictated will

The testator designates at least three witnesses and states the substance of the will orally. One of the witnesses writes it down, reads it out and explains it. Once the testator approves it, the year, month and day and the name of the person who wrote it are recorded, and all the witnesses and the testator sign. A testator who cannot sign affixes a fingerprint instead.

Note: A dictated will is not simply a matter of asking someone else to write it. There must be at least three witnesses, the testator must state the content orally, and the statutory procedure above must be completed.

(5) Oral will

This form may be used only where the testator, because of imminent danger to life or other special circumstances, cannot make a will in any other form. There are two methods. In the first, the testator designates at least two witnesses and states the substance of the will; one witness takes accurate notes, records the year, month and day, and signs with the other witnesses. In the second, the testator states the substance of the will, his or her name and the date on an audio recording; all the witnesses state on the recording that the will is genuine and give their names; the recording is sealed on the spot and all the witnesses sign across the seal.

Note: An oral will lapses three months after the testator becomes able to make a will in another form (Article 1196). In addition, within three months after the testator's death, one of the witnesses or an interested party must submit it to the family council for a determination of its authenticity (Article 1197).

Who may not act as a witness

The following persons may not act as a witness to a will (Civil Code Article 1198):

• — A minor (under 18)
• — A person under guardianship or assistance
• — An heir, or the spouse or a lineal relative of an heir
• — A legatee, or the spouse or a lineal relative of a legatee
• — A person who lives with, assists or is employed by the notary or the person performing the notary's duties

3. The form we recommend most: the notarized will

All five forms have the same legal effect as long as the statutory requirements are met. None is "stronger" than another, although an oral will may lapse after three months. For the reasons below, the notarized will is the form most likely to avoid disputes later.

This does not mean a notarized will can never be challenged. If the content is unlawful or infringes the compulsory share, or if there is a real dispute about the testator's mental capacity at the time, litigation may still follow.

From the standpoint of reducing defects of form and later disputes over proof, the notarized will is usually the sounder choice and the one least likely to be contested.

4. Can you leave assets to someone who is not an heir? What about the compulsory share?

The short answer: yes.

Take an example. A never married, but has lived with a partner, B, for twenty years. In law B is neither A's spouse nor a statutory heir, so when A dies B does not automatically receive anything simply because they were together for many years. But A can, by will, make a bequest to B of part, or even a substantial proportion, of the estate. In the same way, a bequest can be made to a friend, a long-term carer, a charity or anyone else.

One point needs great care here: the compulsory share.

Put simply, the compulsory share is the minimum that the law reserves for certain heirs.

Even if the will says "on my death my entire estate goes to my friend X", the will is still valid. But an heir entitled to a compulsory share who claims it has been infringed may exercise the right of abatement under Civil Code Article 1225, and X must then return part of what was received to that heir. If no heir makes a claim, X keeps the whole estate.

5. Who has the right to inherit, and who has a compulsory share?

Start with one key idea: only a person who actually becomes an heir has a compulsory share.

The question then reduces to two. First, who has the right to inherit? Second, how much may an heir claim as a compulsory share?

Who has the right to inherit?

The people who matter in a succession are:

• — The deceased
• — The deceased's spouse ("the spouse")
• — The deceased's lineal descendants (children, grandchildren and so on; "the children")
• — The deceased's parents ("the parents")
• — The deceased's brothers and sisters ("the siblings")
• — The deceased's grandparents ("the grandparents")

If the spouse is alive when the deceased dies, the spouse is always an heir, unless the spouse waives the inheritance or has lost the right to inherit.

Heirs other than the spouse rank in this order: (1) children, (2) parents, (3) siblings, (4) grandparents. If anyone in an earlier order inherits, the later orders have no right to inherit (Civil Code Article 1138).

For example, even if there were ten children and nine of them died before the deceased, the parents have no right to inherit so long as one child is still alive. Likewise, if either parent is alive, the siblings have no right to inherit. Note also that if a child dies before the deceased, that child's lineal descendants (for example grandchildren) inherit by representation (Article 1140), and the parents still have no right to inherit.

The table below sets this out ("—" means there is no one in that order, for example because they have died or never existed):

How much is the compulsory share?

Under Civil Code Article 1223, the compulsory share is calculated from each heir's statutory share:

For example, if the deceased leaves a spouse and two children, each has a statutory share of 1/3, so each has a compulsory share of 1/3 × 1/2 = 1/6.

6. The latest amendment: siblings lose their compulsory share

This is one of the most significant changes to succession law in recent years. On 28 July 2026 the Legislative Yuan passed, on third reading, an amendment to Civil Code Article 1223 deleting the compulsory share of siblings, and added Article 12 to the Enforcement Act of the Succession Part of the Civil Code. The President promulgated it on 17 August 2026, and it takes effect six months after promulgation, on 17 February 2027.

A point that is easily misunderstood: what is abolished is the siblings' compulsory share, not their right to inherit. Siblings remain statutory heirs of the third order and their statutory share is unchanged. Once the new law is in force, however, if the deceased leaves the estate to others by will, siblings can in principle no longer claim a compulsory share.

During the transition, only one thing decides which rule applies: the time of the deceased's death, which is when the succession opens. A will takes effect only on the testator's death, and the succession opens at the same moment. Therefore:

• — If the deceased dies on or after 17 February 2027, the new law applies and siblings can in principle no longer claim a compulsory share, even if the will was made before the new law took effect.
• — If the deceased dies before 17 February 2027, the old law applies and siblings who are heirs may still claim a compulsory share, regardless of when the estate is dealt with or registered.

7. What is an executor?

Many people finish writing a will and overlook one important question: "After I die, who is responsible for distributing the estate as the will says?"

That person is the executor. The testator may appoint an executor in the will, or entrust another person to appoint one (Civil Code Article 1209).

An executor's work may include:

• — Confirming the content of the will
• — Ascertaining the assets and, where necessary, preparing an inventory of the estate and delivering it to the heirs
• — Notifying the heirs and legatees concerned
• — Filing the estate tax return
• — Handling registration of real property
• — Dealing with bank deposits, shares and other assets
• — Delivering the assets to those entitled under the will

The law does not require an executor to be a lawyer. Anyone may serve except a minor or a person under guardianship or assistance (Article 1210). A lawyer, a land registration agent, an accountant, a relative or friend, or even one of the heirs may be appointed.

In practice, so that the will can be carried out smoothly under the statutory procedure, a professional such as a lawyer, land registration agent or accountant is usually appointed.

Part 2: Carrying Out a Will in Taiwan: Estate Tax, Inheritance Registration and Bequests (Part 2)

The law in this article is stated as at 1 October 2026. It concerns wills governed by the law of Taiwan (Republic of China).

Co-author: Wei-Lun Chiu, Land Registration Agent | Principal, Louis Land Registration Agent Office

Frequently Asked Questions (FAQ)

Can a holographic will be typed on a computer?

No. A holographic will must be written entirely by hand by the testator, state the year, month and day, and be signed personally (Civil Code Article 1190). Any addition, deletion or alteration must be noted with its location and number of characters and signed separately. A will that is typed and printed, or written by someone else, does not meet the holographic form. A person who cannot easily write by hand may consider a notarized, sealed or dictated will. None of those three requires the testator to write the whole text by hand, but each has its own witness and procedural requirements.

How many witnesses does a dictated will need?

At least three. The testator designates at least three witnesses and states the substance of the will orally; one of the witnesses writes it down, reads it out and explains it; once the testator approves it, the date and the name of the person who wrote it are recorded and all the witnesses and the testator sign (Civil Code Article 1194). Notarized, sealed and oral wills need at least two witnesses. Too few witnesses, or a witness who is not qualified, affects the validity of the will.

Who may not be a witness to a will?

Under Civil Code Article 1198, five categories: a minor; a person under guardianship or assistance; an heir, or the spouse or a lineal relative of an heir; a legatee, or the spouse or a lineal relative of a legatee; and a person who lives with, assists or is employed by the notary or the person performing the notary's duties. The most common mistake in practice is to use one's own children, a child's spouse or the intended legatee as a witness.

Can the whole estate be left to someone who is not an heir?

Yes. A will may make a bequest to a person who is not an heir, such as a cohabiting partner, a friend, a carer or a charity, and such a will is valid. But an heir entitled to a compulsory share who claims it has been infringed may exercise the right of abatement under Civil Code Article 1225, and the legatee must then return part. If no heir makes a claim, the legatee keeps everything.

How much is the compulsory share, and how is it calculated?

It is based on each heir's statutory share: one half of the statutory share for children, parents and the spouse; one third for siblings and grandparents (Civil Code Article 1223). For example, if the deceased leaves a spouse and two children, each has a statutory share of one third and a compulsory share of one sixth. Only a person who actually becomes an heir has a compulsory share. The siblings' compulsory share is abolished from 17 February 2027.

After the new law takes effect in 2027, can siblings still claim a compulsory share?

It depends on when the deceased dies, not on when the will was made. If the deceased dies on or after 17 February 2027, the new law applies and siblings can in principle no longer claim a compulsory share, even if the will was made earlier. If the deceased dies before that date, the succession has already opened and the old law applies: siblings who are heirs may still claim, regardless of when the estate is dealt with or registered. The amendment removes only the compulsory share. Siblings' right to inherit and their statutory share are unchanged.

Does the executor have to be a lawyer?

No. The law provides only that a minor or a person under guardianship or assistance may not be an executor (Civil Code Article 1210). A lawyer, a land registration agent, an accountant, a relative or friend, or even one of the heirs may be appointed. The testator may make the appointment in the will or entrust another person to do so. In practice a professional such as a lawyer, land registration agent or accountant is usually appointed so that the will is carried out smoothly under the statutory procedure.