National People's Congress, Civil Code of the People's Republic of China… (2020)
“ Article 1161 A successor shall pay the taxes and debts legally payable or owed by the decedent to the extent of the actual value of the portion of the estate he inherits, unless the successor pays voluntarily in excess of such limit.A successor who disclaims an inheritance assumes no responsibility for the payment of taxes and debts legally payable or owed by the decedent. ”
National People's Congress, Civil Code of the People's Republic of China… (2020)
“ Article 1147 An administrator of an estate shall perform the following duties: (1) verifying and making an inventory of the estate; (2) reporting to the successors about the inventory of the estate; (3) taking necessary measures to prevent the estate from being destructed,damaged, or lost; (4) clearing the decedent’s claims and debts; (5) partitioning the estate in accordance with the will, or in accordance with law; and (6) performing any other act necessary for managing the estate. ”
National People's Congress, Civil Code of the People's Republic of China… (2020)
“ Where a successor or donee-by-will fails to perform such an obligation without just cause, the people’s court may, upon request by an interested person or a relevant organization, deprive him of the right to inherit the portion of the estate to which performance of the obligation is attached. ”
