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Inheritance Order in Korea: NTS Guidance

In Korean inheritance law, the order of inheritance prioritizes the closest kin to the deceased.

If there are multiple heirs of the same rank, they become co-heirs. For instance, if the deceased has a son A and a daughter B, both A and B become co-heirs, while grandchildren C and D would not be heirs in this scenario.

A fetus is considered as born for determining the order of inheritance.

The spouse of the deceased is considered a co-heir with the direct descendants.

If there are no direct descendants, the spouse becomes a co-heir with the direct ancestors (parents of the deceased).

In the absence of both direct descendants and ancestors, the spouse becomes the sole heir.

If a potential heir (direct descendant or sibling) predeceases the deceased or is disqualified, their direct descendants can inherit in their place. For example, if son E, his spouse, and his child F exist, and son E predeceases the deceased, then E's spouse and child F would inherit in E's place.

For more details, please send an e-mail to or If you would like a free consultation with an English-speaking Accountant in Korea, please schedule a call at: Schedule a Call with Jz


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