
Inheriting Assets in China: A Practical Legal Guide for Foreign Nationals and Cross-Border Families: Legal Framework, Procedures, and Planning
Author’s Preface As global mobility continues to reshape family dynamics, an increasing number of individuals hold foreign nationality or permanent residency while maintaining family ties and property in mainland China. When a loved one passes away, these individuals often face the challenge of navigating two legal systems simultaneously—grappling with their loss while trying to understand how Chinese law governs assets such as a Shanghai apartment, Shenzhen bank accounts, family business shares, or rural land-use rights. Common questions we encounter include: “Can I inherit as a foreign national?” “Must I travel to China for every step?” “Why does the notary request additional documents?” “Will I be subject to taxes?” “Is it possible to transfer the inherited assets abroad?” Generally, the answers are reassuring: foreign nationals have inheritance rights in China comparable to Chinese citizens; there is currently no inheritance or estate tax in mainland China; and there are lawful procedures to








