The basic rules about foreign-related inheritance are found in the provisions on the conflict rules of private international law. The Law of Succession of the People's Republic of China in 1985 had relevant provisions, which the Opinions on Issues on the Law of Succession of the People's Republic of China specified. The Law of the Application of the Law for Foreign-related Civil Relations of the People's Republic of China in 2010 further modified and clarified law application of foreign-related inheritance, and clarified that if there is inconsistence between the law and the provisions of the inheritance law, the law shall apply.
Therefore the provisions of the Law of the Application of the Law for Foreign-related Civil Relations of the People's Republic of China take priority in foreign-related inheritance. The relevant provisions are: the laws at the habitual residence at the time of death of the deceased shall apply to non-real estate inheritance, but the laws at the locality of the real estate shall apply to the legal inheritance of real estate. Those testaments, which comply with the laws of the habitual residence of the testator at the time of death, the laws of the state of nationality of the testator, or the laws of the place where the testament is made, are valid.
Management of heritage shall comply with the laws of the place where the heritage is located. The disposition of heritage without inheritors shall comply with the laws of the place where the heritage is located when the deceased dies.