视点｜移民必看！个人财产转移全攻略（二）：合法合规“带钱出国”之继承财产转移
Published:
2025-08-13
上文提到了办理移民转移的相关材料和步骤，《个人财产对外转移售付汇管理暂行办法》还规定了另一种跨境转移方式，即继承财产转移。本文为您全面解析“继承转移”的操作要点，让您的资产传承省心省力！
The above mentioned the relevant materials and steps for handling immigration transfers. The "Provisional Measures for the Administration of the Sale and Payment of Foreign Exchange for the Transfer of Individual Property Abroad" also stipulates another method of cross-border transfer, namely the transfer of inherited property. This article provides you with a comprehensive analysis of the key points of "inheritance transfer" to make your asset inheritance worry-free!
1. What is "Inheritance Transfer"?
According to China's "Provisional Measures for the Administration of the Sale and Payment of Foreign Exchange for the Transfer of Individual Property Abroad", inheritance transfer refers to the act of foreign citizens or residents of the Hong Kong Special Administrative Region, the Macao Special Administrative Region, and the Taiwan region converting the inheritance legally obtained in China into cash and purchasing foreign exchange through designated foreign exchange banks and remitting it out of China.
Key points:
1. Applicable people: Foreign citizens, residents who have obtained permanent residency in the Hong Kong Special Administrative Region and the Macao Special Administrative Region, and residents of the Taiwan region.
2. Scope of property: The inherited property must be the legal assets of the deceased in China (such as deposits, real estate, stocks, insurance claims, etc.), and proof of inheritance rights and tax payment certificates must be provided.
2. Documents Required for Applying for Inheritance Transfer
1. A written application including: the reason for applying for inheritance transfer; the relationship between the applicant and the deceased; a detailed written explanation of the source and realization of the deceased's property, etc.
2. The "Application Form for Foreign Exchange Business of Individual Property Transfer Abroad" downloaded from the foreign exchange bureau.
3. Applicant's identity documents: If the applicant is a foreign citizen, they shall provide a certificate of residence abroad issued or certified by the Chinese embassy or consulate abroad; if the applicant is a resident of the Hong Kong Special Administrative Region or the Macao Special Administrative Region, they shall provide a resident identity card of the Hong Kong Special Administrative Region or the Macao Special Administrative Region and a Mainland Travel Permit or passport.
4. Proof documents that the applicant has obtained the inherited property: including but not limited to inheritance right notarization, will notarization, effective judgment or mediation letter issued by the court, etc.
5. Proof documents of the deceased's property rights: including real estate ownership certificate, real estate sales contract or demolition compensation and resettlement agreement, vehicle registration certificate, deposit certificate, stock, bond account opening, transaction records and equity certificates, etc.
6. Tax payment certificate issued by the competent tax authority where the deceased's property is located, such as the tax payment certificate for real estate transactions, etc.
7. If entrusting others to handle it, a power of attorney and the agent's identity certificate are also required.
Note: Items 4 and 5 above need to be notarized. If entrusting others to handle it, the power of attorney and the agent's identity certificate should also be notarized.
3. Detailed Operation Process (Taking Real Estate Inheritance as an Example)
Step 1: Apply for Inheritance Right Notarization/Litigation
——If all heirs have no dispute:
Go to the notary office to apply for the "Inheritance Notarization Certificate" (according to the requirements of the notary office, death certificate, kinship certificate, will, etc. need to be provided).
——If there is a dispute:
It is necessary to determine the inheritance share through court litigation and obtain an effective judgment.
Step 2: Handle Estate Transfer and Realization
——Complete the real estate registration with the notarization certificate or judgment, and transfer the property to the applicant's name
——The applicant sells the property and completes the corresponding tax payment
Step 3: Foreign Exchange Bureau Approval
——Submit materials: see Part 2 of this article for details
——Approval time: about 20 working days
Step 4: Bank Remittance
——With the approval document of the foreign exchange bureau, purchase foreign exchange through the bank and remit it to an overseas account
4. Matters Needing Attention
1. If the heir only obtains a green card or resides in a foreign country, he cannot apply for inheritance transfer. Only after the heir obtains foreign nationality or Hong Kong, Macao, or Taiwan identity can he apply for inheritance transfer in the mainland.
2. There is no limit to the amount of inheritance transfer assets. The inheritance of the same deceased must be applied for at one time and can be remitted out in one or several times.
3. If the heir inherits the estate from different deceased persons, he should apply separately, and he can choose to submit the application materials to the foreign exchange bureau where one of the deceased persons was registered before his death.
4. Designated foreign exchange bank handles Sale of foreign exchange After that, the foreign exchange will be directly remitted to the applicant's own account in the country or region where the heir resides. The applicant shall not designate another person's account or withdraw foreign currency in cash in China.
5. Frequently Asked Questions
Q: Can I apply for inheritance transfer if the inherited property has not been sold?
A: No, the funds can only be remitted out after the property has been converted into cash and taxes have been paid.
Q: How to allocate the remittance quota for multiple heirs?
A: Each heir can apply separately and needs to submit their respective inheritance transfer application materials.
Q: Is there a limit to the amount of inheritance transfer?
A: There is no hard upper limit, but large transfers (over 500,000 RMB equivalent) are subject to stricter review.
6. Conclusion
Inheritance transfer involves multiple compliance requirements of cross-border law, taxation, and foreign exchange. Leave professional matters to professional people. It is recommended to plan in advance and entrust a lawyer to assist in handling related businesses to ensure the smooth inheritance of assets.
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