According to the reply of the State Administration of Taxation on the issue of deed tax related to the inheritance of land and housing ownership, for the legal heirs specified in the Inheritance Law of the People's Republic of China, the legal heirs here include spouses, children, parents, siblings, grandparents and maternal grandparents.
The deed tax shall be levied on those persons who inherit the land and housing ownership but not on the legal heirs, who inherit the land and housing ownership of the deceased according to their wills and are gifts. That is to say, if the heir of testamentary succession is the legal heir, then the deed tax can be exempted. However, if it is illegal to determine the successor, the deed tax shall be paid according to the provisions of the law.
