A common question

Clients often ask: “My child has become a foreign citizen — can they still inherit our home in China?”

The answer: of course. Whether the child is Chinese or foreign, they are their parents’ statutory heir. This is not in dispute.

Many people mistakenly think “once you take foreign nationality you are no longer part of a Chinese family” — a fundamental misunderstanding of the law. The blood relationship between parents and children is not extinguished by a change of nationality.

The legal framework for cross-border inheritance

  • Applicable law: under the Law of the PRC on the Application of Laws to Foreign-Related Civil Relations, statutory succession is governed by the law of the deceased’s habitual residence at death, while succession to immovable property is governed by the law of the place where the property is located. So inheriting property located in China is governed by Chinese law.
  • Proof of identity: a foreign heir must provide their passport and a notarial certificate of kinship from a notary in their country, certified by a Chinese embassy or consulate (some countries have joined the Apostille Convention, which simplifies this).
  • Notarisation in China: an inheritance notarisation is done at a notary office in China, which issues a Notarial Certificate of Inheritance.
  • Property registration: with the notarial certificate, the title transfer is registered at the real-estate registration centre.

Difficulties with cross-border notarisation

Notarisation is where cross-border inheritance most often gets stuck:

  • Different notarial systems: China requires an inheritance notarisation; the US, Japan and South Korea each have their own inheritance-related notarial practices.
  • Legalisation / apostille: since China joined the Apostille Convention in 2023, notarial documents from some countries no longer need legalisation; others still need consular certification.
  • Translation: all foreign documents must be translated into Chinese by a Chinese notary office or translation company.
  • Validity: some countries’ death certificates and kinship certificates have validity periods; complete the Chinese inheritance notarisation within 6 months.

Tax issues in inheritance

  • Stamp duty: 0.05% (on the assessed value).
  • VAT: individuals inheriting housing are exempt.
  • Individual income tax: currently not levied on inheritance.
  • Deed tax: statutory heirs inheriting land or housing are exempt; non-statutory heirs pay 3–5%.

These are general rules for mainland China; local tax bureaus and registration centres may apply them differently.

Special situations

Situation 1: an only child inherits

When parents die and an only child inherits all the property, first obtain an inheritance notarisation, then register the transfer. If one parent has died and the other is alive, the surviving parent and the child inherit together.

Situation 2: inheritance under a will

If the parents left a will, its authenticity must first be notarised, then inheritance proceeds under the will. Notarisation requirements for foreign-related wills are stricter.

Situation 3: a foreign-national child renounces inheritance

A foreign-national child can declare renunciation of inheritance by notarisation. If they don’t renounce but simply don’t claim, they keep the right to inherit.

Situation 4: the foreign heir can’t easily come to China

A foreign heir can authorise a lawyer or relative in China. The power of attorney must be notarised in their country and certified by a Chinese embassy or consulate.

Common myths

Myth 1: “Foreigners can’t inherit property in China.” Wrong. Chinese law does not discriminate against foreign heirs.

Myth 2: “You must return to China in person to inherit.” Not necessarily. You can authorise someone.

Myth 3: “Foreign heirs pay hundreds of thousands in tax.” Wrong. Statutory heirs are exempt from deed tax and income tax.

Myth 4: “The home automatically goes to the state.” Wrong. As long as there is a lawful heir, the property will not escheat to the state.

How Wang Xin’s team can help

  • Cross-border inheritance planning
  • Assistance with foreign-related inheritance notarisation and certification
  • Drafting and witnessing wills
  • Accompanying clients through inheritance notarisation
  • Acting under authorisation when foreign heirs can’t come to China
  • Inheritance tax issues and foreign-related property registration

If you or your family are handling a cross-border inheritance, contact Wang Xin: phone +86 186-0113-9509, WeChat wang223040.

Quick answers

Can a foreign-national child inherit their parents’ home in China?
Yes. Whether Chinese or foreign, children are their parents’ statutory heirs. Under the Law on the Application of Laws to Foreign-Related Civil Relations, inheritance of immovable property is governed by the law of the place where it is located, so Chinese law applies to property in China.
Does a foreign heir have to come to China in person?
No. A foreign heir can authorise a lawyer or relative in China; the power of attorney must be notarised in their country and certified by a Chinese embassy or consulate, or apostilled where applicable.
What taxes apply to inheriting a home in China?
Generally stamp duty of 0.05% on the assessed value; no VAT for individuals inheriting housing; no individual income tax on inheritance for now; and statutory heirs are exempt from deed tax, while non-statutory heirs pay 3–5%. Local practice may vary.

This is an English edition of Wang Xin’s original Chinese article, 加入外国籍的子女还能继承国内父母的房产吗？. It explains the law of the People’s Republic of China in general terms and is not legal advice for any particular case; outcomes depend on the specific facts and on how local authorities apply the rules.