February 2, 2026, marks the one-year anniversary of the passing of Taiwanese artist Da S (Xu Xiyuan). A year ago, she passed away suddenly in Japan due to influenza complicated with pneumonia, leaving behind not only the classic screen image of "Suguna" in "Meteor Garden", but also a dispute over inheritance distribution and child custody that lasted for nearly a year. Now, with the current husband Ju Junye giving up his inheritance rights and transferring related assets to his two children, the negotiations between the Wang and Xu families have entered the final stage, and the dispute that has affected the entire internet has reached a peaceful resolution. On this anniversary, we may use the law as a mirror to review the logic of Taiwan's inheritance system behind the disputes, compare the core differences in inheritance laws between the two sides, and provide a valuable legal interpretation for cross-border families.

01. Event Review
How does the law determine and end disputes from inheritance disputes to settlements?

According to Taiwanese media reports, after the death of Da S, his estate mainly involves four types of subjects: current husband Gu Junye, underage children Wang Xiyue and Wang Xiyue born to his ex husband Wang Xiaofei, mother Huang Chunmei, as well as sister Xu Xixian and sister Xu Xidi. According to the initial rules of the inheritance section of the Civil Code in Taiwan, if no will is made, the first priority heirs should be the spouse (Ju Junye) and the direct blood relatives (two children), and each of them should have received one-third of the estate.

But the subsequent development went beyond the "legal framework": Gu Junye not only personally designed a commemorative statue facing the sea and overlooking Taipei 101, but also officially renounced all inheritance rights through a lawyer, transferring the approximately NT $200 million inheritance share to two underage children. At the same time, Wang Xiaofei, as the biological father, obtained custody of her children according to Taiwanese law and was responsible for managing the estate; The previously controversial child support lawsuit and the "Taipei Xinyi" luxury home mortgage issue have also seen a glimmer of hope with the signing of the settlement agreement.

The key to this settlement is actually the dual role of Taiwan's inheritance law and family ethics - the law delineates the boundaries of rights, and the choices of the parties make "maximizing the interests of children" the ultimate direction.

02. Core Rules of Taiwan Inheritance Law
Understand the legal logic of the distribution of the Big S estate

To understand the direction of this dispute, it is necessary to first clarify the three core rules of the inheritance system in Taiwan, which are also the "basic framework" for all inheritance cases involving Taiwan.

1. Statutory Inheritance: Spouses are "natural heirs" with clear restrictions on their order and share

According to the inheritance section of the Civil Code of Taiwan, if the deceased has not made a will, the estate shall be distributed in the order of "statutory inheritance". And the spouse has a special status known as the "natural heir" and can inherit jointly with any successive heir. The specific distribution rules are as follows:

First priority: Direct blood relatives (including children, grandchildren, and those with close blood ties are preferred)
Spouse+direct blood relatives: equal distribution of inheritance (such as in the Big S case, Gu Junye and his two children each receive 1/3)

Second order: Parents
Spouse+Parents: Spouse receives 1/2, parents share the remaining 1/2 equally

Third in line: brothers and sisters
Spouse+brother and sisters: spouse gets 1/2, brother and sisters get the remaining 1/2

Fourth order: Grandparents, Grandparents
Spouse+Grandparents/Grandparents: Spouse receives 2/3, Grandparents/Grandparents share the remaining 1/3 equally

If there are no surviving heirs in the aforementioned order, the spouse shall inherit the entire estate. In addition, when children are underage, property is jointly managed by legal guardians (usually both parents). Therefore, although the ex husband does not have inheritance rights, he may participate in the management of children's property due to guardianship.

Special reminder: If the child is of mainland Chinese nationality, according to the relevant provisions of the "Regulations on Relations between the People of Taiwan and Mainland China", there may be a risk that they cannot fully inherit the property of Da S in Taiwan according to the statutory or testamentary share (including the existence of monetary restrictions and inability to inherit real estate).

2. Special reservation system: Wills cannot be "arbitrarily", and close relatives have "minimum inheritance rights"

Even if Da S had made a will before his death, he could not completely deprive his close relatives of their inheritance rights - Taiwan's "special leave system" sets a "bottom line guarantee" for specific heirs.

Taiwan allows the distribution of inheritance through wills, but there is a special "special distribution system" that guarantees the minimum inheritance rights of close relatives and prevents the complete deprivation of their inheritance rights. The share of special leave is calculated by multiplying the share that close relatives should inherit by the corresponding proportion:

Direct blood relatives, parents, spouse: 1/2 of the statutory share of inheritance

→ Brothers and sisters, grandparents: 1/3 of the legal share

Assuming that the will of Big S grants all property to the mother and children:

Spouses can claim special leave points: the original inheritance should be 1/3, and the special leave points are 1/3 × 1/2=1/6

→ Final distribution: Spouse receives 1/6, mother and children share the remaining 5/6 equally

Why is there a need for a 'special leave score system'?
This system will impose certain restrictions on testamentary freedom, as the reason is that if fully distributed according to the will, it may cause vulnerable relatives (such as elderly parents or spouses without income) to lose their livelihood security, so the law mandates the retention of some shares.

3. Inheritance tax: High net worth individuals need to plan in advance, and the tax coverage covers the whole world

Unlike mainland China, Taiwan legislates to levy inheritance tax, and relevant taxes and fees must be paid in accordance with the law when inheriting an estate. According to the regulations in Taiwan, the scope of inheritance tax is very broad, covering the property of the following two groups of people:

(1) Residents who frequently reside within the territory of Taiwan are subject to personal jurisdiction, and all their estates in Taiwan and other countries and regions around the world are subject to taxation;

(2) Residents or foreigners who frequently reside outside of Taiwan are subject to territoriality, and only their inheritance within Taiwan is subject to inheritance tax.

The definition of "heritage" here is very broad, including not only tangible assets such as movable and immovable property, but also other rights with property value, such as intellectual property, equity, debt and other intangible assets. In short, whether it is visible physical assets or intangible but economically valuable rights, as long as they meet the definition of inheritance, they may be included in the scope of inheritance tax in Taiwan.

The tax rate of inheritance tax will change at different times. According to the latest regulations in Taiwan, the inheritance tax rules for inheritance occurring on or after January 1, 2024 are as follows:

Tax exemption amount: 13.33 million New Taiwan Dollars;

Deductions: spouse 5.53 million, parents 1.38 million/person, children 560000/person, funeral expenses 1.23 million, etc

Tax rate: below 50 million: 10%; 50 million to 100 million: 15%; Over 100 million: 20%

For example, if the total amount of Da S's estate is 200 million New Taiwan Dollars, and after deducting tax exemptions and various deductions, the taxable amount is 150 million New Taiwan Dollars, then a tax of (50 million x 10%)+(50 million x 15%)+(50 million x 20%)=22.5 million New Taiwan Dollars is required.

03. Ownership of guardianship: Who will take care of the children after their death?
How does the law in Taiwan stipulate guardianship rights

According to Taiwanese law, after the death of a couple, if one of the parties exercising guardianship unfortunately passes away, guardianship usually transfers to the other party who is still alive. Taking the situation of Da S as an example, the custody of her two underage children born to her ex husband Wang Xiaofei should belong to Wang Xiaofei according to law. Even if Da S had made a will appointing other relatives (such as her current husband Ju Junye) as guardians of their children before his death, this arrangement is usually not legally recognized because only the deceased parent has the authority to appoint a guardian.

However, the principle of "best interests of minors" has always been emphasized in the laws of Taiwan. If Wang Xiaofei has certain situations where she is not suitable to serve as a guardian, the ownership of the child's custody may become variable. For example, if Wang Xiaofei is unable to take care of her child due to serious health problems, or her financial situation is difficult to ensure her child's basic livelihood, or even has bad habits such as gambling and drug abuse, or a criminal record, these factors may have a negative impact on the child's growth. Once a similar situation arises, the court may designate a guardian as another close relative or social welfare institution based on the actual situation.

In addition, if the adoption procedures are not completed through legal procedures, the stepfather (mother) cannot automatically obtain custody of the children. If Gu Junye fails to complete the adoption process, his legal status will not affect Wang Xiaofei's priority as the biological father. Unless there is conclusive evidence to prove that there is an intimate relationship between oneself and the child, or evidence can be provided to prove that Wang Xiaofei is not suitable for raising the child.

04. Differences in Inheritance Laws Across the Taiwan Strait
5 key points that cross-border families must pay attention to

1. Inheritance order: Who is the "first tier"

Taiwan region: adopting a strict "sequential progression" model, only when the previous sequence is not inherited, the latter sequence is eligible to participate. For example, if a child is alive, parents, brothers and sisters will not be able to share the inheritance.

Mainland China: Adopting the principle of "common priority", the first priority includes spouse, children, and parents, all of whom have equal rights. For example, if the deceased has a spouse, parents, and children at the time of their death, all first in line heirs will share the inheritance equally.

2. Spouse allocation rights: fixed ratio vs dynamic equalization

Taiwan region: The proportion of spouse allocation is fixed, and the share is clear when paired with different priority heirs (such as equal distribution with children and half distribution with parents).

Mainland China: Spouses must share equally with heirs in the same order (such as children and parents), and the share fluctuates with the number of people. If there is only one spouse, the entire inheritance shall be enjoyed exclusively.

3. Restrictions on Will Freedom: Special Leave vs. Mandatory Leave

Taiwan region: Special Leave System, which mandates that close relatives (children, parents, spouses) receive at least half of their legally required share.

Mainland China: The mandatory retention system only provides minimum protection for heirs who lack labor ability and have no source of livelihood, without specifying a specific ratio, which is at the discretion of the court.

4. Inheritance tax: Yes vs No

Taiwan region: adopts progressive tax rates (10% to 20%), and high net worth individuals need to plan their taxes in advance.

Mainland China: Currently, there are no legal provisions related to inheritance tax.

5. Child custody: Differences in threshold for stepparents

Taiwan region: Stepparents need to go through legal adoption procedures to obtain custody. If the biological father is alive and has no major negligence, the stepfather (mother) has almost no chance of obtaining custody.

Chinese Mainland: If a stepparent and stepchild live together for a long time and form a foster relationship, the "parent-child relationship" can be automatically applied in law without additional procedures.

The Big S Memorial Statue embodies the longing of Ju Junye, whose decision to relinquish inheritance rights and settle child support lawsuits is a legal framework for safeguarding their children. Whether it is Taiwan's "special leave quota" or mainland China's "mandatory leave quota", the essence of the law is a guarantee of family responsibility, safeguarding the lives of vulnerable relatives and the growth of their children.

The inspiration of the Big S case for ordinary cross-border families lies in:

1. Make a will in advance: clarify the intention of estate distribution, while taking into account the rules of "special distribution" or "mandatory distribution", to avoid the invalidity of some parts of the will;

→ 2. Understanding the differences between the two sides of the Taiwan Strait: If there are cross-border assets or relatives, it is necessary to consult lawyers from both sides in advance to avoid risks such as "mainland residents inheriting Taiwan's inheritance limit" and "inability to directly inherit real estate";

3. Pay attention to guardianship agreements: especially in the case of family restructuring, clarify the ownership of guardianship rights for underage children, and avoid disputes after death;

4. Tax planning: Taiwanese residents or those with assets in Taiwan need to consider inheritance tax in advance and optimize their tax burden through tools such as insurance and trusts.

Conclusion

Life has an end, but the responsibility to family can be arranged in advance through the law. When we understand these rules, it is not for the sake of calculating interests, but to prevent love from being consumed by disputes, and to ensure that every concern has a clear destination - this may be the best comfort for the deceased and the greatest protection for the living.