Court Rules 6 Million NT Dollars in Son's Accounts Part of Deceased Mother's Estate

A court has ruled that NT$6 million found in bank accounts registered under a son and grandson's names must be included in a deceased mother's estate. The ruling allows her four children to each inherit an equal quarter share of the total inheritance.

The dispute arose after the mother's death in 2022. Her son initiated legal proceedings to divide the estate, but his three sisters argued that two bank accounts, holding the 6 million dollars, were held under the son and grandson's names as nominees. They contended the funds were the mother's and not a gift, and that the nominee agreement should be terminated upon her death.

The son had claimed the money was a gift from his mother to reduce inheritance tax and to provide for his son's future education. He also stated that the mother had intended to gift money to her eldest grandson.

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The court found the accounts were used by the mother and the funds were not a pre-mortem gift to her son and grandson, ruling that the four children would each inherit 1/4.

However, the judge examined the financial flows of the accounts and concluded that the mother was the actual user. The court determined the accounts were under a nominee registration, which terminates upon the user's death. Consequently, the 6.1 million dollars in the accounts must be returned to the estate. The court also dismissed the daughters' claim for reimbursement of health insurance payments made for the mother, deeming them acts of filial piety rather than loans.

All four children are entitled to a 1/4 share of the estate. The case is subject to appeal.

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The court found the accounts were used by the mother and the funds were not a pre-mortem gift to her son and grandson, ruling that the four children would each inherit 1/4.