Documents you need to show：

1. Taxpayer’s Identification Card (ID card) for heir is a ROC citizen;
2. Heir’s Passport or Resident Certificate for heir is a foreigner.
3. In the case that the applicant is the people of Mainland China area, document verified should be the Travel Pass or Resident Certificate for the Taiwan area issued by National Immigration Agency, ROC.
4. The deceased’s Household Deregistration Transcript or death diagnosis certificate;
5. Proof of the relationship between applicant and deceased (Copy of proof and application form are reserved for reference).

• Household documents;
• Identity card (ID card);
• Proof of kinship relationship issued by Mainland China Notary Office, certificate verified by Straits Exchange Foundation ROC, and the inherited documents approved for future reference by the Court in charge of the region where the deceased resided.
• Certificates which issued by foreign country authority, shall be verified by oversea embassies or consulates, ROC .

6. If the heir were not the spouse or the first place heir in accordance with article 1138 of the Civil Code, the proof of the relationship between heir(s) and deceased, heir system table stamped by applicant shall be provided. (System table and application form are retained for our records).
7. Copy of payment receipt for heir’s entitled portion; (copy of payment receipt is retained with application form for our records)
8. In the case that the agent is appointed to apply Re-Issuance of certificate for co-owned agreement transfer of Real Estate company on Estate Tax, document required shall be the Letter of Mandate/Delegation (in case agent is appointed outside the ROC, Letter of Mandate/Delegation shall be issued and certified by overseas embassies or consulates) and agent’s Identity Card (ID card). If the applicant’s ID provided by agent is a copy, applicant or agent shall guarantee that the copy is consistent with the original and retain the copy for future reference.
9. In the case that the deceased was a non-ROC citizen or a ROC citizen but resided outside the ROC continuously, overseas embassies or consulates of ROC shall verify the related certificates issued by foreign country authority (Is retained with application form for our records).