The NPA or its branch offices, acting as the manager of estate properties, have, over the past five years (2021–2025), cleared entrusted managing property, with the total value of the remaining property reverted to the state reaching NT$3,171.91 million.
The NPA stated that, pursuant to Paragraph 3, Article 136 of the Family Act, the court may appoint a manager of the property, and in addition to natural persons, public agencies may also be appointed. In practice, in order to safeguard public interest and the expected benefit to the national treasury, the court designates the Administration or its branch offices as managers of the property. Since property management involves numerous complex tasks, and often faces issues such as “the deceased’s debts exceed the estate, involving litigation disputes,” “the deceased’s creditor-debtor legal relationships are complex and difficult to settle,” and “insufficient personnel for the caseload,” the processing time is prolonged, and lawyers must be separately appointed to handle legal or litigation matters.
The NPA further stated that such cases of entrusted management of unclaimed estates mainly occur because heirs renounce their inheritance or the deceased has no children or relatives to inherit. The underlying reasons are changes in social and economic patterns, as well as Taiwan’s transition into an aging and low-fertility society. Over the years, the Administration and its branch offices have acted as managers of the property in a total of 9,130 cases. As of December 2025, there are still 1,707 properties entrusted. To expedite the settlement of unclosed entrusted managing property cases, the Administration formulated a four-year clearance plan in 2018. After its expiration at the end of August 2022, the Administration has continued to establish annual clearance plans. In the past five years, 970 cases have been closed, averaging 194 cases per year, with the total value of remaining properties reverted to the nation reaching NT$3,171.91 million, comprising 704 land parcels and 54 buildings.
Finally, the NPA urged that, pursuant to Article 1185 of the Civil Code, when the period prescribed in Article 1178 expires and no heir has accepted the inheritance, the property, after settling debts and delivering legacies, shall revert to the national treasury. Therefore, in cases of entrusted managing properties without anyone accepting inheritance under the Administration’s management, heirs of the deceased who intend to accept the inheritance must submit their claim to the Administration before the expiration of the court-announced deadline; otherwise, the deceased’s remaining property will be reverted to the state in accordance with the law.
Press Release Contact: Hou Chiung-Lin, Section Chief
Contact number: +886-27718121 ext. 1111