The National Treasury Administration, Ministry of Finance, stated that as of the end of June 2026, a total of 21 cases of unclaimed estates residual cash with no recognized heirs had been transferred to the National Treasury, amounting to NT$73,854,796. Compared with the same period in 2025, the number of cases increased by three, while the total amount decreased by NT$3,195,693. The entire amount has been credited to the National Treasury for centralized allocation and use in support of government operations.

According to statistics for the past five fiscal years （2021–2025）, a total of more than NT$907.54 million in cash from unclaimed estates with no recognized heirs was transferred to the National Treasury. The highest amount was recorded in 2022, at more than NT$458.31 million, followed by more than NT$153.29 million in 2025 and NT$122.34 million in 2024.

The NTA explained that, according to Article 1185 of the Civil Code, where no heir acknowledges the succession, on the expiration of the period provided in Article 1178, such part of the property of the deceased as remains over after the settlement of claims and the delivery of legacies accrues to the Treasury. Cases involving unclaimed estates are generally handled by court-appointed estate administrators, such as lawyers, land administration agents, and certified public accountants. Any residual cash is remitted to the National Treasury, while non-cash assets are transferred to the National Property Administration, Ministry of Finance.

The NTA further explained that, to assist estate administrators in remitting remaining cash to the National Treasury, it has posted relevant procedures and guidelines on its website （National Treasury Administration homepage \ Main Operations \ Treasury Affairs Management and Annual Revenue Preparation \ Featured Data \ Guidelines for Depositing Surplus Cash of Unacknowledged Estates into the National Treasury） for reference and use. The NTA also expressed its sincere appreciation to estate administrators for their professionalism and commitment to public service in actively assisting with the remittance of remaining cash to the National Treasury.

Contact Person: Senior Executive Officer Li, Treasury Affairs Management
Division
Telephone: +886-2-2322-8000 ext. 8050