For Taiwanese people who are living abroad, they always have a big concern about what national law should be applied for making a valid will to distribute their Taiwanese estate. Moreover, it is always a challenge for foreigners or people who do not speak Mandarin to understand how the Taiwanese laws would apply for them to inherit the Taiwanese estate when there is a will.  This article aims to give a guidance for inheriting Taiwanese estate with a will. However, because making a will in Taiwan is subject to very strict formalities and procedures, we will use a separate article to discuss the formalities and procedures for making a will in the future.
1. What national law should be applied when a testator with foreign citizenship makes a will for distributing Taiwanese estate?
When any inheritance case in Taiwan involves any foreign element, such as the testator is a foreign citizen, you have to check the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements ("Taiwanese Choice of Law") to determine the governing law in a specific case for inheriting Taiwanese estate. Under Article 60 of the Taiwanese Choice of Law, making a will and its effect will be governed by the national law of the testator at the time of making the will. 
For example, a Canadian citizen making a will in front of a Taiwanese notary public will be subject to Canadian laws to determine whether the will is valid or not, and how the estate shall be distributed in accordance of the will. However, it does not mean Taiwanese laws will not play any further role for the will made in Taiwan. A Canadian citizen may also comply with the Taiwanese laws for making a will if it is made in Taiwan. Such a will is also valid since Taiwan is where the will is made. See Section 1 of Article 61 of the Taiwanese Choice of Law.
In addition, when the testator has dual citizenship, the nation where the testator is most closely connected with will be used in terms of her national laws. The court will factor into the testator's intention and every objective element, such as the testator's domicile, business place, the place where she works or studies, and the place where the properties are located to determine which nation is most closely connected with the testator.  

2. Can a will be made in accordance with the laws of a nation where the testator is located or any other nation where the properties are located? 
Yes, definitely. Article 61 of the Taiwanese Choice of Law provides that a will is also valid if it is made in accordance with (a) the laws where the will is made, (b) the laws where the testator is domiciled when she passes away, or, (c) the laws where the real estate is located if the will regards such real estate.
In practice, when inheritance case involves estate located in multiple jurisdictions, we highly suggest that the testator makes multiple wills to deal with the properties in different jurisdictions, and that each will should be made in accordance with the local laws where the properties are located. The purpose of this method is to avoid the difficulties of understanding the laws of other countries. For example, the authority of country A may highly likely find it is very hard to understand whether the will dealing with the properties in country A but made in country B complies with the laws of country B.
3. Can a will give any gift to any third party other than the heirs? If so, how can the donee (gift taker) get the gift under Taiwanese laws?
Yes, the testator may give gifts to anyone she likes even though they are not heirs. In this context, the testator cannot give gifts to her beloved dogs, cats, or other animals. 
If the donee in a will passes away before the will takes effect, of course, that gift is not going to take effect, and still be part of the inheritance estate. See Article 1201 and Article 1208 of the Taiwanese Civil Code. The donee may also waive the gift in a will and return it back to the inheritance estate.
When the gifts regard lands located in Taiwan, the process will be somewhat complicated. The heirs are supposed to apply for inheritance registration first, and then the donee shall apply for transfer of the titles of the lands jointly with the heirs. If the will designates an executor, the executor shall apply for the transfer jointly with the donee after the will executor and the inheritance has been registered in front of the Taiwanese land office. See Article 123 of the Taiwanese Regulations of the Land Registration. 
4. Can the testator make a will with leaving all the estate to a single heir and excluding the inheritance right of other heirs?
No. Taiwanese laws provide a very unique rule for the testator, that is, each heir, including the spouse, shall be entitled to a mandatory portion (compulsory portion) of the inheritance estate. That being said, the testator can freely distribute her estate to the heirs or give her estate to any third party as gifts by making a will but may not infringe the mandatory portion of each heir. 

5. Can one of the heirs argue that there is a minimum number that she is entitled to for the inheritance when there is a will? If so, how do the Taiwanese laws calculate the minimum numbers? 
Yes, such minimum number is called mandatory portion. The calculation method is very complicated and not easy to understand for foreigners. As the best solution is always to consult a Taiwanese lawyer who has experiences in dealing with transnational inheritance matters, here we can still give you a general picture of how they are calculated.
To start off, please check this article called “How Much Can You Inherit Under Taiwanese Laws If There Is No Will?” for understanding the basic concept of legal inheritance share. The Taiwanese Civil Code classifies the heirs into four different tiers where they are supposed to inherit the estate together with the spouse, if any. If there is no will, the portion each tier shall be entitled to inherit is different. The portion mentioned herein is the so called legal inheritance share. The calculation of the mandatory portion each tier of the heirs shall be entitled to is based on the legal inheritance share. 
(1) For a lineal descendant by blood, the mandatory portion is one half of his legal inheritance share; 
(2) For a parent, the mandatory portion is one half of his legal inheritance share; 
(3) For a spouse, the mandatory portion is one half of his legal inheritance share;
(4) For a sibiling, the mandatory portion is one-third of his or her legal inheritance share; 
(5) For a grandparent, the mandatory portion is one-third of his legal inheritance share. See Article 1223 of the Taiwanese Civil Code. 

6. What can the heirs do when the will leave nothing to her under Taiwanese laws? 
Of course, the heirs whose mandatory portions are infringed may contest the will and argue that they are entitled to the mandatory portion according to the Taiwanese laws. However, it is always a serious legal issue in terms of how the heirs can further get their shares back since the Taiwanese laws do not specifically provide for the remedy. 
Now, the recent Taiwanese Supreme Court Judgement to a certain extent shed some light on it. When the inheritance estate has been distributed in a way infringing the mandatory portion of one of the heirs, such an heir may claim that the amount of the deficit may be deducted per the Taiwanese Supreme Court. See 112 Taiwan Supreme Court Taishan 2243 (2023) (applying Article 1225 of the Taiwanese Civil Code by analogy). When the heir makes the deduction claim legitimately, the Supreme Court stated, it will immediately takes effect so that the portion infringed will be resumed to be part of the estate, and existing in the entire inheritance estate, regardless of whether the estate has been registered under the names of other heirs or not. Id. That being said, the heir whose mandatory portion being infringed may get more protection as a matter of law, arguing that she has a right on any property previously part of the inheritance estate.