Guidance

Taiwan: bereavement information

Updated 7 March 2024

Disclaimer

This information is not meant to be definitive, nor is it to be taken as a substitute for independent legal advice. Neither Her Majesty’s Government nor its staff take any responsibility for the accuracy of the information, nor accept liability for any loss, costs, damage or expense that you might suffer as a result of relying on the information. Some of the information may not be relevant to your circumstances. The language used is intended to be general and factual and is not meant to cause offence.

Introduction

When a relative or friend dies abroad, the different procedures, laws or language can cause additional distress. You may be uncertain about what to do or who to contact.

This specific information is designed to help you through some of the practical arrangements you may need to make. It supplements the general information on death abroad produced by the Foreign, Commonwealth & Development Office, which applies to all countries and territories.

Please note, as each country or territory has its own laws and customs when a death occurs, it may not be possible to make the arrangements that you prefer, or at the time you would like.

How to contact the Foreign, Commonwealth & Development Office

There is a lot of information below, but you may have questions. You can speak to someone by phone 24/7, any day of the year by contacting the Foreign, Commonwealth & Development Office (FCDO) in London on 020 7008 1500.

If you are not in the UK, you can find the contact details of the nearest British Embassy, High Commission or British Office online

The priority of the Foreign, Commonwealth & Development Office is to provide assistance to British people overseas who need the most help. The level and type of assistance they can offer is tailored to the individual circumstances of each case.

How to contact the British Office Taipei

You can visit The British Office Taipei for more information.

British Assistance and Services Section
26F, President International Tower
9-11 Song Gao Road
Taipei, 11073 Taiwan
Phone: +886 (2) 8758 2088 (select Consular Services)
Fax: +886 (2) 8758 2050 9

Contact us by our web form.

Next of Kin

The next of kin of the deceased will usually need to make decisions and practical arrangements (see “Appointing a Funeral Director” and “Funeral Arrangements” for further information). The next of kin can sometimes appoint another person to act on their behalf.

If you are not the NOK, they will need to be informed. If required, the Foreign, Commonwealth & Development Office (FCDO) can help you do this.
There is no legal definition of next of kin in the UK. Please note that if there is a disagreement over who is the next of kin or the person who died did not choose a next of kin, this can cause additional complications.

The local authorities in Taiwan have a legal definition of who they would normally officially recognise as the deceased’s next of kin. The order of priority of next of kin is:

• spouse
• relative by blood
• legal relationship
• relative by marriage

Same sex marriage was legalised in Taiwan in May 2019. The rights of married same-sex couples are the same as those of heterosexual couples.

Civil partnerships are not recognised in Taiwan. You may not be considered the next of kin by the local authorities.

If you decide to appoint a third party to assist with the funeral arrangements in Taiwan, you may be required to prepare supporting documentation to the local authorities. The documentation required can vary depending on the cause of death and the leading authority who is handling the case. In these instances, British Assistance and Service Section officers will be able to support you by contacting the relevant authorities to request further information and details concerning what documentation is required.

Release of information to next of kin

The Foreign, Commonwealth and Development Office will try to obtain as much information as possible after a British national has died in Taiwan. Some of this information may only be disclosed by the local authorities to the next of kin. British Assistance and Service Section officers may be able to obtain this information themselves, or they may put you in touch directly with the responsible authorities in Taiwan. They may be able to provide you with details of others who can advocate on your behalf such as lawyers, charities or other organisations.

Access to information concerning a death is restricted until a coroner, or the responsible prosecutor (in cases where the cause of the death is unknown or considered suspicious), has reviewed the associated evidence (for example, the post-mortem and police reports). The Taiwanese authorities will not usually provide post-mortem reports directly to the next of kin, or to third parties, including the British Office, until after the conclusion of the preliminary investigation. The Taiwan police will not issue copies of the police report to the British Office.

Note Taiwan is not a party to the Vienna Convention. The local authorities are therefore not required to inform or share any information with the British Office in the event of a British national death in Taiwan. British Assistance and Service Section officers can assist with making requests for information, however, the local authorities have no obligation to pass on this information to us and any release of information can take months and sometimes years.

Identification

The police or local authorities in the country or territory where the British national died should normally identify the body.

In Taiwan, it is necessary for the deceased to be identified by the next of kin (see “Next of Kin” for further information). If the local authorities are unable to contact the next of kin, they will usually contact the British Office for support. The local authorities cannot proceed with the post-mortem examination, unless in exceptional circumstances, without the family’s consent and an authenticated Power of Attorney document. This is because Taiwan law requires the next of kin or appointed third party to be a witness to the post-mortem examination.

Insurance

It is very important to check if the person who died had insurance. If they had insurance, contact the insurance company as soon as possible. They may have a list of approved funeral directors to help you make the necessary arrangements, or be able to cover some of the associated costs.

If the person who died did not have insurance, the next of kin will usually have to appoint a funeral director and will usually be responsible for all costs. The Foreign, Commonwealth & Development Office cannot help with these costs.

Appointing a funeral director

If you decide to bring the deceased to the UK for the funeral or cremation, you may only need to appoint an international funeral director. The Foreign, Commonwealth & Development Office produces a list of international funeral directors based in the UK.

If you decide to hold a funeral or cremation in Taiwan, you can find a list of English-speaking funeral directors in Taiwan.

A relative or a formally appointed representative must instruct a local funeral director in Taiwan, or an international funeral director in the UK, on their requested funeral arrangements. However, if the deceased had travel insurance you should notify the insurance company immediately as they may be able to help and support with these arrangements. You may need the insurance policy number.

If the insurance company confirms that there is a current policy, you should not appoint your own funeral director or be pressurised by local funeral agencies to do so. It will be the insurance company that will appoint the funeral director both locally and in the UK.

If you decide to appoint a funeral director as a legal representative, they may be able to support with handling all of the required procedures, including receiving the death certificate, if you are unable to travel to Taiwan. Your funeral director will be able to discuss and explain these options to you.

Obtaining a death certificate

The hospital or responsible medical authority will issue the death certificate in Mandarin. English copies of these documents may be available upon request.

The death certificate will be issued free of charge, however, you will normally be required to pay for the administrative fees. These costs can vary between hospitals, though you can expect to pay around $1000 NTD (approximately £25). The death certificate will normally list the cause of death.

In Taiwan, the death certificate can only be requested and provided to the next of kin. Exemption requests may be considered in cases where an appointed person is supporting the next of kin with these arrangements.

Registering the death in Taiwan

In Taiwan, if the deceased had never registered with the Taiwan Household Registration System they will not be required to have their death registered in Taiwan.

If the deceased was registered, their death must be registered with their local Household Registration Office within 30 days. You may receive a fine of up to $3000 NTD (£75) if the death is not registered within this timeframe.

Contact your local Household Registration Office for further information.

Consular death registration

You do not have to register the death of a British national that occurs overseas with the UK authorities. The local death certificate can usually be used in the UK for most purposes, including probate.

You can also apply to register the death with the UK authorities. You do not have to do this, but it means:

• the death will be recorded with the General Register Offices (for England, Wales and Northern Ireland) and the National Records Office of Scotland
• you can order a consular death registration certificate

If you wish to do this, you can find more information on registering a death and apply online.

Post-mortem examinations (autopsies)

Post-mortems (also known as autopsies) are normally performed when a death is not the result of natural causes or the local authorities cannot immediately confirm the exact cause of death. Post-mortems are carried out by forensic doctors appointed by the court, sometimes called pathologists. A doctor in a hospital may also request a post-mortem for a death by natural causes when the cause of death is unclear. Cultural or religious sensitivities may not be taken into account.

In instances where the cause of death is unknown or considered suspicious, a court prosecutor will be the leading responsible authority for the case. They will act as the main point of contact between the next of kin/appointed third party and the medical authority conducting the post-mortem examination.

During a post-mortem examination, small tissue samples and organs may be removed and retained for testing, including toxicological studies at the discretion of the forensic doctor, without the consent of the next of kin of the person who died. You will not automatically be told if this happens.

This is done in order to better understand the cause of death and to evaluate any disease or injury that might be present. It can be crucial to establish the cause of death in cases where criminal or civil legal procedures may be involved. The Taiwanese authorities will not charge the next of kin to conduct a post-mortem if this is requested by the Prosecutor. In the case of a natural death, a post-mortem will only be carried out at the request of next of kin, who will then be charged.

If an entire organ or organs are removed they will be returned before the body is released for burial. Only in exceptional circumstances, body parts may be retained without permission, but only if further investigation is deemed necessary. If this happens, the next of kin will be informed.

Once the post-mortem has been completed and the death certificate has been issued, the body will be released and can be repatriated. Post-mortem reports are usually not made available to the next of kin, however, requests can be made for the prosecutor to issue a briefing report. British Assistance and Service Section officers will be able to discuss this process with you.

In some cases it may be necessary to have a further autopsy in the UK even though one has been carried out overseas and, when repatriation is to England or Wales, it is probable that the Coroner will wish to hold an inquest.

Mortuary facilities

Most morgues in Taiwan are located within hospitals and are of a high standard. In some hospitals, the mortuary facilities and services may be outsourced.

Funeral arrangements

Burial, cremation, repatriation

The next of kin of the deceased will usually need to decide between a local burial, cremation or bringing the person home, which is known as repatriation. Your funeral director will be able to explain the options available and the costs associated with each option. They will be able to help support you with these arrangements.

Local burial or cremation

Local burial or cremation is possible for foreign nationals in Taiwan. The next of kin or appointed third party will be required to provide documentation to confirm their proof of relationship with the deceased and photo ID. They will be required to have these documents legalised and translated into Mandarin. Other forms of documentation may be requested on a case by case basis. Your appointed funeral director will be able to discuss the documentation requirements in your area with you and help support you with these arrangements.

Please refer to the British Office Taipei’s prepared list of funeral directors in Taiwan for a list of funeral directors and agents in Taiwan.

Repatriation of human remains

If you decide on a repatriation and the person who died is covered by travel insurance, you should immediately contact the insurance company to establish if they are able to cover for the repatriation expenses and make the relevant arrangements. If the insurance company confirms that there is a current policy, you should not appoint your own funeral director. The insurance company will normally have a standing agreement with an international funeral director in the UK to arrange repatriations.

If the person who died is not covered by insurance, you will need to appoint an international funeral director as soon as possible, who will in turn appoint a local funeral director to act on your behalf. Funeral directors in Taiwan are equipped to carry out repatriation procedures and will provide the special caskets required. They will also arrange any necessary documentation such as a local civil registry death certificate, a certificate of embalming and a certificate giving permission to transfer the remains to the UK.

When a court is involved, you may be required to prepare additional documentation (e.g. a Power of Attorney) in order to appoint your nominated funeral director to retrieve and repatriate the body. Your appointed funeral director will be able to discuss the documentation requirements with you.

Please be aware that embalming a body may affect the results of a post mortem in the UK. Any injuries sustained by the body through the process of embalming may interfere with the process of investigation. For example, it will no longer be possible for a toxicology report to be made.

Repatriation of cremated remains

If you decide to bring the cremated remains back to the UK, you will be required to present the death certificate, cremation certificate and the funeral directors or crematorium sealing certificate stating that the urn contains only the ashes of the deceased.

Please check with your airline and Taiwan Customs Administration to ensure this conforms to their regulations and the requirements of any transiting country, if applicable.

Administrative burial

If no relatives have been traced or if family members are unable to pay for funeral arrangements or repatriation, an administrative burial will be carried out by the Taiwanese authorities. This service is sometimes referred to as a ‘pauper’s funeral’ (Lian he dianji 聯合奠祭).

Administrative burials in Taiwan are simple services where the deceased will be cremated. Their ashes will be stored in a local columbarium until retrieved by family members or friends.

Mortuary Service Offices are the responsible authority for administrative burials in Taiwan. The standard funeral service is usually a Buddhist ceremony, however, Christian ceremonies may be possible upon request. The type of service provided and associated costs can vary depending on the location where you live in Taiwan. Please contact the Mortuary Service Office in your area for further information.

Organ donation

The responsible medical authorities will check whether the deceased held a National Health Insurance (NHI) card to confirm whether they are registered as an organ donor in Taiwan. The next of kin will be consulted in all cases before any decision on organ donation is made.

Return of personal belongings

If the deceased was normally resident in the UK, your funeral director may be able to assist with returning their personal belongings. Please liaise with your funeral director to discuss the relevant options.

Personal belongings found on the person who died at the time of death are either handed over to the family, if they are present, or taken by the police. If there is an investigation into the death, the clothing and personal belongings may be retained as evidence and may not be returned until the court case has finished.

If no relatives have been traced, or if family members are unable to collect the deceased’s personal belongings, the local authorities will return the deceased’s passport to the British Office Taipei. Any other items including, personal belongings, finances or property will be retrieved by the Taiwanese authorities.

Please note that the British Office Taipei cannot take responsibility for the personal belongings of the person who died.

Steps to take in the UK

You can find more information on the steps to take in the UK online. This includes information on arranging the funeral, telling the government about the death, UK pensions and benefits, and dealing with the estate of the person who died. There is a step-by-step guide available on Gov.uk on what to do when someone dies.

British passport cancellation

In order to avoid identity fraud, the passport of the person who died should be cancelled with Her Majesty’s Passport Office (HMPO). To do this, you will need to complete a “D1 form”.

The form and instructions on where to send it is available online.

If you plan to repatriate the person who died to the UK, you may require their passport to do this. In these circumstances, you should cancel the passport after they have been repatriated.

Child deaths

Police in Taiwan will hold a full investigation into any death, other than those resulting from natural causes. There are no separate procedures for deaths involving children.
Stillbirth in Taiwan as defined as foetal death at or after 20 weeks of pregnancy, when the baby is born without vital signs of life. The term stands in contrast to the term miscarriage, which is an early pregnancy loss before the 20th week of pregnancy.

Deaths in road traffic accidents

The Taiwan police will hold a full investigation into any death and there are no separate procedures for deaths involving road traffic accidents.

Deaths investigated as murder or manslaughter

If the local police have confirmed that they are investigating the death as a murder or manslaughter a dedicated team within the Foreign, Commonwealth & Development Office will be available to provide support, including by referring you to a specialised organisations. You can find more about what they can do online.

You should note that if the deceased is repatriated to parts of the UK a coroner or procurator fiscal may decide to hold an inquest. See the section on ‘UK Coroners and inquests’ below.

UK coroners and inquests

If you repatriate the person who died to England and Wales there may be an inquest. The decision on when to hold an inquest is made by Her Majesty’s Coroner. Please note, an inquest will usually only happens in certain situations, for example, when someone has died in suspicious, unnatural, and violent circumstances or whilst in detention. There will not be an inquest if the person who died is cremated and only their ashes are brought home.

If you repatriate the person who died to Scotland, the Procurator Fiscal may decide to call for a Fatal Accidents or Injuries Inquiry.

If you repatriate the person who died to Northern Ireland, there will be no coronial inquest or further inquiry.

Please note, Procurators Fiscal and Coroners do not have jurisdiction in any other country or territory, nor do they seek to apportion blame to a named individual.

You can find more information on Coroners and the Procurator Fiscal in the FCDO guide on death abroad.

Legal Aid

The Legal Aid Foundation is a legal service dealing mainly with family law and criminal legal matters in Taiwan. They may be able to provide free legal advice as well as court representation, and grants of legal aid funds to pay for a legal aid lawyer or a private solicitor. This is not automatic however and there is qualifying criteria.

For further information, please refer to the Legal Aid Foundation’s website.

Compensation

Victims of accidents, criminal offences, or terrorist attacks in Taiwan may be eligible for damages or compensation. This might also apply to the victim’s next of kin if the accident, criminal offence or terrorist attack caused the death of their family member.

For further information about this please contact your nearest British Consulate, High Commission or British Office.

You can find information on UK compensation for victims of terrorism overseas

Translation and interpretation

The official language in Taiwan is Mandarin. Most local authorities and organisations can speak English, however, levels of fluency vary.

Please note that local authorities will not necessarily provide translation or interpretation in English.

If you require help with translation or interpretation, please consult our prepared list of translators and interpreters in Taiwan.

Additional support

Local support organisations

There are various organisations and charities in Taiwan and the UK that may be able to help you with:

• victim support
• financial support
• support for bereaved children
• support for bereaved parents
• deaths due to road traffic accidents
• deaths through murder, manslaughter, terrorism or suspicious deaths

If you would like more detailed information and contact details please reach out to your nearest Consulate, Embassy or British Office.

Support organisations in the UK

In the UK, there are many organisations that can help bereaved families. Some of these are listed in the guide coping with death abroad.