When a family member dies, the inherited estate must pay off the taxes and debts that the deceased should pay according to law. The taxes paid and debts paid off are limited to the actual value of his estate. This does not apply to the amount that exceeds the actual value of the estate and is voluntarily repaid by the heirs.

Legal Basis

Article 33 of the "Succession Law" stipulates that the taxes and debts that the deceased should pay according to law shall be paid off when the inheritance is inherited. The actual value of the inheritance is limited. This does not apply to the amount that exceeds the actual value of the estate and is voluntarily repaid by the heirs.

If the heir gives up the inheritance, he will not be liable for the taxes and debts that the decedent should pay according to law. (The Succession Act will expire on December 31, 2020).

Article 1163 of the Civil Code: If there is both legal inheritance and testamentary inheritance or legacy, the legal heir shall pay off the taxes and debts that the decedent should pay according to law; The actual value of the inheritance shall be paid off by the heirs and legatees in proportion to the inheritance received. (The Civil Code will take effect on January 1, 2021).