The inheritance process,
from death report to registration, in order

The first month: death report and asset search

Relatives who lived with the deceased must report the death within one month of learning of it, attaching a postmortem examination report or a medical certificate of death. Even if they did not live with the deceased, other relatives, cohabitants, or the person who manages the place of death may also report it (Articles 84 and 85 of the Act on Registration of Family Relations).

The Safe Inheritance One-Stop Service exists so that you do not have to check each institution separately for the deceased's assets and debts. According to local government guidance, you can apply at the same time as reporting the death, or after the report, within one year from the end of the month in which the death occurred, by visiting a community service center or through Government24 (gov.kr). Searchable items include land, buildings, vehicles and fishing vessels; national and local taxes; financial transactions; the four social insurance premiums; pensions; and mutual aid associations. Because the renunciation deadline is only three months, it is best to apply for the search as soon as possible.

Identifying the heirs and their shares

If there are several people in the same rank, the closer in degree takes priority, and those of the same degree share equally (Articles 1000 and 1009 of the Civil Act). The spouse inherits in the same rank as 1st- or 2nd-rank heirs if there are any, and inherits alone if there are none (Article 1003). An unborn child is treated as already born for purposes of inheritance.

A person with a ground of disqualification, such as having killed the deceased, cannot be an heir (Article 1004). In addition, a system of judicial forfeiture of inheritance rights took effect on January 1, 2026. It applies to a person who seriously breached a duty of support, committed a serious crime against the deceased, or treated the deceased in a grossly unjust way. The deceased may express this intention by a will (notarial deed), or, if there is no will, a co-heir may file a claim with the family court within six months of learning that the person has become an heir (Article 1004-2, amended March 17, 2026).

Decide within three months: accept or renounce

1. Unconditional acceptanceYou inherit all of the deceased's assets and debts. If you make no report within three months, or if you dispose of inherited property, you are deemed to have accepted unconditionally (Article 1026 of the Civil Act).
2. Qualified acceptanceYou pay the deceased's debts only up to the value of the inherited assets. You file a report of qualified acceptance with the family court, attaching an inventory of the inherited property (Article 1030).
3. RenunciationYou lose the status of heir retroactively from the start of succession. The renunciation must be reported to the family court within the deadline (Article 1041). When higher-ranked heirs renounce, the inheritance passes to the next rank, so the whole family should consider it together.

This period is three months from learning that succession has begun, and the court may extend it (Article 1019(1)). If you were deemed to have accepted unconditionally because you did not know, without gross negligence, that the inherited debts exceed the assets, you can make a qualified acceptance within three months of learning that fact. For an inheritance deemed accepted while the heir was a minor, a separate three-month period is given after the heir reaches adulthood (paragraphs 3 and 4 of the same Article). Details are covered in Renunciation and Qualified Acceptance.

How the estate is divided

Heirs may divide the estate at any time if they reach agreement (Article 1013(1) of the Civil Act). However, if the deceased set the method of division by will or prohibited division for a period not exceeding five years, that wish must be followed (Article 1012). If agreement fails, the estate is divided by filing a petition for a ruling with the family court; this is a Class E case, so mediation comes first (Articles 2 and 50 of the Family Litigation Act). An heir who supported the deceased over a long period or contributed substantially to increasing the estate may ask that this share be recognized first (Article 1008-2 of the Civil Act, contributory portion), and gifts received from the deceased during life are counted as special benefits. Under the amendment of March 17, 2026, a gift or bequest made in return for special support or contribution is excluded from special benefits to the extent corresponding to that contribution (proviso to Article 1008). Guide to dividing an estate

If a will concentrated the estate in one person, consider a forced-share return claim. For successions beginning on or after March 17, 2026, the rule is to claim payment of value rather than the property itself (Article 1115(1); Article 3 of the Addenda). Forced-share return, Will validity disputes

Tax filing and inheritance registration

• Inheritance tax · File a return with the head of the tax office having jurisdiction over the place of tax payment within six months from the end of the month in which succession began. If the deceased or an heir is domiciled abroad, the period is nine months (Article 67 of the Inheritance Tax and Gift Tax Act).
• Acquisition tax · If you acquired real estate or similar property by inheritance, file and pay within six months from the end of the month in which succession began (nine months if an heir is domiciled abroad). If you register earlier, filing and payment must be completed by the date you apply for registration (Article 20(1) and (4) of the Local Tax Act).
• Inheritance registration · Apply for registration of transfer of real estate ownership based on the ruling or mediation result or the division agreement. Whether to register first in proportion to statutory shares before division should be decided in light of later division plans.

To check the deadlines for each procedure at a glance, see Deadlines for Claims.

Frequently Asked Questions

Related Guides

Written on the basis of Korean statutes in force (National Law Information Center, Ministry of Government Legislation) and court precedents as of October 20, 2026. Results may differ with amendments to the law or the facts of each case. This page is general information, not legal advice.

Written and reviewed by Attorney Dongwoo Shin — Ph.D. in Law; certified criminal law specialist and certified divorce law specialist registered with the Korean Bar Association. He handles each case personally from consultation to judgment. About the attorney →
Last updated October 20, 2026