Foreigners and overseas heirs can generally inherit property in China. Real estate in China is governed by Chinese law regardless of the deceased's nationality, while movable assets such as bank deposits generally follow the law of the deceased's habitual residence at death. To transfer the assets, heirs usually need a notarial inheritance certificate or a court judgment, supported by apostilled and translated foreign documents.
Inheritance in China for foreigners and overseas Chinese families raises three questions: which country's law applies, who the heirs are, and how to complete the transfer without living in China. This guide explains the position as of 2026 under the PRC Civil Code, Book VI "Succession", and the 2010 Law on Choice of Law for Foreign-Related Civil Relations.
Which Law Applies to Inheritance in China for Foreigners?
The choice-of-law rules (Art. 31) split the estate into two types of property where there is no will:
| Type of asset | Governing law for statutory succession |
|---|---|
| Real estate (immovables) in China | Chinese law, as the law of the place where the property is located |
| Movables (bank deposits, shares, cars, personal items) | Law of the deceased's habitual residence at the time of death |
So if a British citizen who lived in London dies owning a flat in Shenzhen and a Chinese bank account, the flat is generally inherited under Chinese law, while the bank account may be governed by English law. In practice, Chinese notaries and courts often need evidence of the foreign law, which adds time and cost. Where there is a valid will, its formal validity and effect are assessed under separate choice-of-law rules, which can allow a will made abroad to be recognised.
Who Inherits Without a Will Under Chinese Law?
Where Chinese law applies and there is no valid will, the estate passes to statutory heirs:
- First order: spouse, children and parents.
- Second order: siblings, grandparents (paternal and maternal).
Second-order heirs inherit only if there are no first-order heirs, or all of them renounce or are disqualified. Heirs in the same order generally take equal shares, but the court or the heirs may adjust shares, for example giving more to an heir who cared for the deceased or who has special difficulties, and less to one who was able to support the deceased but did not.
Separate the spouse's share first
Before dividing an estate, the surviving spouse's half of the couple's community property is generally set aside. Only the deceased's own share forms the estate. This matters for flats bought during a marriage, which are often jointly owned even if registered in one name.
Wills Made Abroad and in China
Chinese law recognises several forms of will: handwritten (holographic), written by another person with two witnesses, printed with witnesses, audio or video recordings, oral wills in an emergency, and notarised wills. Since 2021, a notarised will no longer automatically prevails; if there are several valid wills, the latest one generally prevails.
For overseas families:
- A will made abroad can often be used in China, but it will need an apostille or legalisation and a Chinese translation.
- A separate Chinese will covering Chinese assets can make administration much simpler, provided it is carefully coordinated with any foreign will so that one does not revoke the other by accident.
- The law now recognises an estate administrator, who can take charge of collecting assets and paying debts.
How to Transfer Inherited Property From Abroad
Step 1: Gather documents
Heirs usually need the death certificate, proof of each heir's relationship to the deceased (birth and marriage certificates), identity documents, the title certificate or account details, and any will. Foreign documents generally need an apostille or legalisation plus a certified translation. See our guide on apostille and translation for China.
Step 2: Choose the route
- Notarial route. A Chinese notary office can issue an inheritance notarial certificate. In practice notaries generally require all statutory heirs to take part and agree, either in person or through notarised documents, so it works best when the family is in agreement.
- Court route. If heirs disagree, some cannot be found, or the notary will not proceed, an heir can file an inheritance case in a Chinese court. The judgment then serves as the basis for transfer.
Step 3: Act through a representative
Overseas heirs can often appoint a Chinese lawyer through a notarised power of attorney, apostilled and translated. Some notary offices or banks may still ask for an heir's attendance or a video verification, so check early.
Step 4: Register or collect the assets
With the notarial certificate or judgment, heirs apply to the real estate registration centre to transfer title, or to the bank to release deposits. Registration practice for foreign heirs can vary between cities.
Debts, Deadlines and Renunciation
Heirs who accept an inheritance are generally responsible for the deceased's taxes and debts only up to the actual value of the estate they receive. Heirs who do not want to be involved can renounce the inheritance, which must be done in writing before the estate is divided; a renunciation is often signed before a notary and, for overseas heirs, apostilled.
Timing also matters. Claims to protect inheritance rights in court are subject to limitation periods, generally three years from when the heir knew or should have known that their rights were infringed, with an outer limit of twenty years from the start of succession. In practice, the longer an estate is left unresolved, the harder it becomes: relatives move, documents are lost and occupants of a flat become entrenched. We usually recommend starting within months, not years, of the death.
Practical Issues for Foreign and Overseas Heirs
- Holding versus selling. A foreign heir can generally be registered as owner of an inherited home. Rules on later selling and on moving proceeds out of China, including foreign exchange requirements, need to be checked at the time.
- Tax. China does not currently levy a separate inheritance tax, but fees and taxes can arise on transfer or later sale, and your home country may tax the inheritance. Take tax advice in both places.
- Hong Kong and Macau heirs. Similar principles apply, with document routes specific to each region.
- Disputes within the family. Relatives in China may already occupy the property or hold the title documents. Early legal advice helps avoid positions hardening.
Key Takeaways
- Foreigners and overseas heirs can generally inherit assets in China.
- Chinese real estate is always inherited under Chinese law; movables generally follow the law of the deceased's habitual residence.
- Without a will, first-order heirs (spouse, children, parents) inherit before second-order heirs.
- Transfers need a notarial inheritance certificate or a court judgment, supported by apostilled and translated documents.
- Overseas heirs can usually act through a notarised power of attorney.
Our inheritance, wills and estates team helps overseas families with both planning and administration.
If you have inherited, or expect to inherit, property in China, contact us for a free, confidential consultation.