Cross-Border Inheritance and Marriage

Cross-border inheritance and marriage: the short answer

Cross-border inheritance and marriage issues arise whenever a family's people, property or relationships span more than one legal system: a Shenzhen entrepreneur married to a Singaporean, a Hong Kong resident with a flat in Guangzhou, a Chinese national who dies in Canada with shares in a mainland company, or children educated in London who will inherit a family business in Zhejiang. Each country has its own rules on which law applies, which court decides and what documents are needed, and the answers do not always fit together.

For deaths and marriages with a mainland China connection, the starting point is the Law on the Application of Law to Foreign-Related Civil Relations, in force since 1 April 2011, read with the Civil Code. In broad terms, statutory succession follows the law of the deceased's habitual residence at death, except that immovable property follows the law of the place where it is located; matrimonial property can be governed by a law the spouses choose; and a divorce decided by a court is governed by the law of the court. This guide explains those rules, the practical procedures and the planning steps as at November 2026. It is general information, not PRC legal advice.

Which law applies to cross-border inheritance in China

Chinese courts apply the following connecting factors under the Law on the Application of Law to Foreign-Related Civil Relations. Other countries may apply different rules to the same estate, which is the root of many conflicts.

Habitual residence is a factual test. Supreme People's Court guidance treats a place where a person has lived continuously for at least one year and which is the centre of his or her life as habitual residence, excluding periods spent abroad for medical treatment, labour dispatch or official duties. A Chinese entrepreneur who has spent several years building a life in Singapore may therefore have a Singapore habitual residence even while keeping Chinese nationality and a mainland household registration.

Renvoi and split estates

PRC conflict rules apply the substantive law of the chosen country and do not refer onwards to that country's own conflict rules. Combined with the separate rule for immovables, this means that one estate can be governed by several laws: Chinese law for a flat in Shanghai, English law for a London property, and the law of the habitual residence for bank accounts and shares. Heirs, shares and reserved rights can differ from one asset to another.

Chinese succession rules that often surprise foreign families

Where Chinese law applies to cross-border inheritance, the Civil Code's succession book governs. Several features differ from common law and continental systems.

• Statutory heirs. First-order heirs are the spouse, children and parents; second-order heirs are siblings and grandparents. Parents of the deceased inherit alongside the spouse and children, which surprises many families. Shares are in principle equal, with adjustments for dependants and for heirs who supported the deceased.
• Freedom of testation. A testator may leave property to anyone, but must reserve a necessary share for heirs who both lack the ability to work and have no source of income. There is no general forced heirship for children or spouses.
• Forms of will. The Civil Code recognises six forms of will: handwritten, written by another person on the testator's behalf, printed or typed, audio or video, notarised and, in emergencies, oral wills, each with formal requirements such as witnesses and dated signatures. A notarised will no longer prevails automatically; where wills conflict, the last one prevails.
• Estate administrator. An executor named in a will acts as administrator; otherwise the heirs choose one, and a court can appoint one if there is a dispute. The administrator inventories the estate, pays debts and distributes the residue.
• No inheritance tax. China does not levy inheritance or gift tax, though transfers of property and later sales can attract other taxes. See private client tax.

Worked example: one estate, three laws

Mr Chen, a Chinese national, moved to Vancouver eight years ago and lived there with his second wife until his death. He left no will. His estate includes a flat in Shenzhen, a 40% stake in a Guangdong limited liability company, bank accounts in Hong Kong and his Vancouver home. He is survived by his wife, two adult children from his first marriage and his elderly mother in Hunan.

Under PRC conflict rules, the Shenzhen flat passes under Chinese statutory succession, so his wife, two children and mother each take a share. The company stake and the bank accounts are movables, so a Chinese court would apply the law of his habitual residence, British Columbia, under which his mother would not normally inherit. The Vancouver home is governed by local law. Hong Kong will apply its own conflict rules to the bank accounts and require a Hong Kong grant. The same family therefore faces different heirs and different shares asset by asset, with at least three sets of procedures. A will in each jurisdiction, or a holding structure, would have avoided most of this cross-border inheritance complexity.

Practical procedures for cross-border inheritance

The legal rules are only half the battle. Most delays in cross-border inheritance come from documents and procedures.

Proving heirship in China

Banks, real estate registries and market regulation authorities need proof of who the heirs are before they will release funds or register a transfer. This is usually done through a notarised succession certificate from a Chinese notary office, or through a court judgment or mediation document where heirs disagree. Notaries generally require all heirs to participate, which can be difficult when some live abroad or refuse to cooperate.

Foreign documents

Death certificates, marriage certificates, foreign wills and grants of probate issued abroad must normally be authenticated and translated. Since China joined the Hague Apostille Convention on 7 November 2023, public documents from other contracting states can be used with an apostille rather than consular legalisation, which has shortened the process. Documents from non-contracting states still need legalisation.

Foreign probate and Chinese assets

A foreign grant of probate is not automatically effective in mainland China. In practice the executor or heirs must still satisfy the Chinese notary, registry or court. Conversely, Chinese heirs inheriting assets in Hong Kong, the United Kingdom, Singapore, Canada or Australia usually need a local grant of representation, which may require proving the Chinese will or Chinese heirship to the foreign court.

Company shares

For shares in a mainland limited liability company, heirs may inherit shareholder status unless the articles of association provide otherwise, under the revised Company Law. Registration of the change with the market regulator requires proof of succession. Where heirs are foreign nationals, the company may also need to update its foreign investment information reporting. Offshore holding company shares follow the law and procedures of their place of incorporation.

Bank deposits and securities accounts

Mainland banks and securities firms release accounts of a deceased customer on production of proof of death and heirship, and many have simplified procedures for small balances. Larger balances generally need a notarised succession certificate or court document. Where the heir is abroad, transfer of funds out of China is subject to foreign exchange rules, and banks will ask for evidence that the funds are inherited assets. Planning the documentary trail before death saves considerable time.

Cross-border marriage, matrimonial property and divorce

Cross-border marriage raises related but distinct questions: where and how the marriage is registered, what property regime applies, and where a divorce can be obtained and recognised.

Registration

Marriages between a mainland resident and a foreign national, or a Hong Kong, Macao or Taiwan resident, are registered with designated civil affairs authorities. The revised Marriage Registration Regulations, effective 10 May 2025, introduced nationwide handling of mainland marriage registration, as reported by Xinhua. A marriage celebrated abroad is generally recognised in China if it complies with the law of the place of celebration or of one party's habitual residence or nationality.

Matrimonial property

Under the Civil Code, property acquired during marriage, including wages, business income, investment returns and inherited property not specified for one spouse, is joint property by default. Spouses can agree otherwise in writing. In a cross-border marriage, a written choice of law under Article 24 of the conflict rules, combined with a marital property agreement, gives much more certainty than leaving the question to the default rules of each country.

Prenuptial agreements across jurisdictions

A marital property agreement that is valid in China may be given less weight elsewhere. English courts, for example, treat nuptial agreements as an important factor but retain discretion; some US states require full financial disclosure and independent advice; and community-property jurisdictions have their own formalities. Couples with ties to several countries should sign an agreement that satisfies the strictest relevant requirements, with independent advice for each spouse and disclosure schedules, and should review it after major events such as the birth of children or a business sale.

Divorce and recognition

A mainland court hearing a divorce applies Chinese law. Divorce by agreement at a civil affairs office is available for registered mainland marriages and involves a 30-day cooling-off period. Foreign divorce judgments can be recognised by an intermediate court on application, subject to grounds for refusal such as lack of proper notice or conflict with public policy. Between the mainland and Hong Kong, a dedicated arrangement, implemented in Hong Kong by Cap. 639 from 15 February 2022, allows reciprocal recognition and enforcement of judgments in matrimonial and family cases and recognition in Hong Kong of mainland divorce certificates, as explained by the Hong Kong Department of Justice. The general 2024 arrangement on civil and commercial judgments excludes succession and estate administration cases.

Children

Mainland China is not a party to the 1980 Hague Child Abduction Convention, although Hong Kong and Macao apply it. Cross-border custody disputes involving the mainland therefore depend on local proceedings and negotiation, and preventive measures such as agreed travel arrangements matter.

Planning for cross-border inheritance and marriage

Good planning reduces cost, delay and conflict. The following steps cover most families with a China connection.

1. Map people and assets. List each family member's nationality, habitual residence and tax residence, and each asset's location and holding vehicle.
2. Identify the governing laws. Apply the PRC conflict rules and those of each other relevant country to see where they agree and conflict.
3. Use situs wills where helpful. Separate wills for assets in different countries, drafted to avoid accidentally revoking each other, often speed up administration.
4. Consider holding vehicles and trusts. Holding property through a company or trust can replace multiple probate processes with a single change of control. See family trusts.
5. Sign marital property agreements. For cross-border couples, combine a choice of law with a clear agreement on business interests and inheritances.
6. Check tax exposure abroad. China has no inheritance tax, but heirs or assets in Japan, Korea, the United States or the United Kingdom may face significant estate or inheritance tax. The UK, for example, moved to a residence-based inheritance tax system from 6 April 2025. See global asset planning.
7. Prepare documents. Keep certified copies of identity, marriage and household registration documents, and arrange apostilles in advance where possible.

Common mistakes we see in cross-border inheritance planning include a later will in one country unintentionally revoking an earlier will elsewhere, assets held through nominees whose own heirs then claim them, outdated beneficiary designations on insurance policies, and failure to tell heirs where documents and accounts are. Each is easy to fix while the principal is alive and difficult to fix afterwards.

How TRW & Co helps

We help families with a China connection plan for and manage cross-border inheritance and marriage issues. From Shenzhen we map the governing laws across jurisdictions, coordinate situs wills, trusts and marital agreements, and advise on Hong Kong, English and other non-PRC law aspects where our lawyers are qualified, working with local counsel elsewhere. In estate administration we coordinate documents, apostilles, foreign probate and communication among heirs abroad. Where Chinese notarial succession certificates, PRC court proceedings, PRC-law wills or PRC legal opinions are required, we work alongside licensed PRC law firms and notaries. See also succession and estate planning and family disputes. Please contact us.