China – End of Life Issues

What end of life care options are available in China, and how does the system work?

Driven by the pressures of a rapidly ageing population, rising cancer rates, and mounting demand for supportive end of life services, China has committed substantial policy effort to building out its hospice and palliative care infrastructure. The results have been considerable, particularly since the country’s first hospice opened its doors in Beijing in 1987.

Today, end of life care is delivered through a combination of hospital-based palliative wards, purpose-built hospice centres, community health facilities, and home care arrangements. The government has signalled its commitment through the “Healthy China 2030 Outline,” which explicitly identifies the development of hospice and related care institutions as a national priority, with the stated aim of providing comprehensive health services spanning a person’s entire life.

A notable feature distinguishing Chinese end of life care from Western pharmaceutical-centred approaches is the integration of traditional Chinese medicine — including acupuncture, moxibustion, and cupping — alongside standard pain and symptom management. A multidisciplinary model underpins this care, with the goal of enabling patients to spend their remaining time in comfort, peace, and dignity.

The quality and availability of specialist services differ considerably between regions. Well-resourced facilities tend to be concentrated in major urban centres such as Beijing, Shanghai, Shenzhen, and Guangzhou, while rural areas continue to experience significant gaps. Expatriates are typically best served by large city hospitals with dedicated international patient departments or by private international hospitals.

What is palliative care in China, and who is eligible for it?

Palliative care is a comprehensive, patient-centred approach designed for individuals of any age who are living with life-threatening illness, as well as for their families and carers. Its purpose is to enhance quality of life by identifying and addressing physical, psychological, social, and spiritual suffering at every stage of disease — from the point of diagnosis onwards, alongside any curative or disease-modifying treatment being pursued.

Palliative care is distinct from hospice care in that it is not confined to the final stage of life. Hospice care is generally reserved for patients whose expected survival time is six months or fewer; palliative care, by contrast, can be delivered across the entire trajectory of a serious illness. In China, patients facing a prognosis of six months or less — excluding those whose death results from accidental injury — are typically classified as being in the terminal phase.

While cancer patients have historically been the primary beneficiaries of palliative services in China given the scale of the disease burden, eligibility is increasingly extending to patients with other serious conditions such as advanced heart failure, chronic obstructive pulmonary disease, and progressive neurological disorders. Foreign nationals receiving care at Chinese public or private hospitals are generally able to access palliative services, subject to local availability. Private international hospitals tend to offer more comprehensively resourced palliative teams with greater capacity to communicate in languages other than Mandarin.

Are there hospices in China, and how do you access them?

The hospice movement took root in China during the 1980s. Beijing Songtang Care Hospital, established in 1987, is widely regarded as the country’s first hospice, followed the next year by Nanhui Nursing Home in Shanghai. The sector has expanded substantially since then, though capacity and quality remain uneven across the country.

Hospice care is understood in China as a component of the broader palliative care framework, concentrating specifically on holistic support for patients nearing the end of their lives and for the families caring for them. Its underlying philosophy is to preserve dignity and facilitate a peaceful death by relieving physical, emotional, social, and spiritual suffering — without any intention to either hasten or prolong the dying process.

A national pilot programme launched in 2019 extended hospice services to 76 cities and districts across the country. This initiative has generated dedicated hospice wards within general hospitals, standalone facilities, and community-based care. Among the early designated pilot institutions is the Gulou Hospital of Traditional Chinese Medicine in Beijing.

The typical route to accessing hospice care is a referral from the patient’s treating physician once active curative treatment is no longer appropriate or is no longer desired. Expatriates should speak with their doctor or the international patient services team at their hospital about the hospice referral process. Private international hospitals in major cities can often assist with coordinating hospice access or arranging home-based palliative support. The hospital’s social work team or patient advocacy office is a good first point of contact for guidance on available pathways.

Is palliative or hospice care covered by public health insurance or the national health system in China, or does it need to be funded privately?

China’s public health insurance system — comprising the Urban Employee Basic Medical Insurance (UEBMI) and the Urban and Rural Resident Basic Medical Insurance (URRBMI) — offers partial coverage for medical care delivered in public hospitals, including some aspects of palliative treatment such as pain medications and general inpatient care. Coverage specifically for dedicated hospice services, however, remains inconsistent and is subject to considerable variation depending on the province or city.

The development of palliative care policy in China has been incremental and uneven. The emphasis has tended to fall on supply-side structural measures rather than on demand-side tools designed to help patients access and fund care. In practical terms, this means that insurance reimbursement for hospice-specific services is far from uniformly available, and families can face significant funding gaps.

The majority of foreign nationals residing in China are not enrolled in the public insurance scheme and depend instead on private international health insurance. Coverage for palliative and hospice care within private policies varies considerably — it is important to review your policy documents carefully, since many plans impose time limits on inpatient stays or exclude long-term care altogether. Unlike the UK’s National Health Service, which treats palliative care as a universally funded entitlement, or Australia’s Medicare system, which covers a defined range of palliative services, China has not established a comparable national framework of funded hospice entitlement. Expatriates should anticipate substantial personal expenditure and engage their insurer in detailed discussions about coverage well before any terminal diagnosis arises.

What legal documents should expats have in place before the end of life in China — such as a living will, advance directive, power of attorney, or healthcare proxy — and how do these work?

Given the limited domestic legal infrastructure for end of life decision-making, expatriates living in China are strongly advised to prepare relevant legal documents under both Chinese and home-country law.

China’s legal system does not yet provide a fully developed normative framework governing advance directives. However, the Civil Code establishes criteria for assessing whether a person lacks decision-making capacity and provides guidance on designating substitute decision-makers. The Code of Ethics for Chinese medical practitioners requires doctors to respect a patient’s expressed wishes, provided those wishes were articulated at a time when the patient was mentally competent.

A significant milestone was reached on 23 June 2022 when Shenzhen became the first city in mainland China to incorporate living wills into local legislation. Under Article 78 of the Medical Regulations of the Shenzhen Special Economic Zone, healthcare institutions are required to respect living wills submitted by patients or their close relatives concerning life-sustaining interventions at the end of life. This provision entered into force on 1 January 2023.

Outside of Shenzhen, expatriates are advised to prepare: a written statement of personal wishes regarding medical treatment, commonly referred to as a living will or advance directive; a durable healthcare power of attorney designating a trusted individual to make medical decisions on their behalf should they lose capacity; and a general power of attorney for financial and legal matters. These should be prepared with the assistance of a lawyer qualified in Chinese law. Having the documents notarised through a Chinese notary office (公证处) strengthens their standing, even where they do not carry binding legal force at the national level.

It is equally important to prepare or update a valid will covering assets held in China, and to keep copies in accessible locations with a trusted contact, your embassy, and family members.

Are documents such as advance directives or powers of attorney made in another country legally recognised in China?

No bilateral treaty or national legislative framework in China automatically confers legal recognition on advance directives or healthcare proxies executed in another country. China has not passed any law that explicitly defines the obligations of physicians when presented with directions contained in a living will — a gap that applies equally to domestically produced documents and those originating abroad.

Foreign powers of attorney can, in principle, be used in China provided they have been properly authenticated. The standard procedure requires the document to be notarised in the country where it was made, then apostilled — or, for countries not covered by the Hague Apostille Convention arrangement with China, legalised through the relevant Chinese embassy — and subsequently translated into Mandarin by a certified translator in China. It is worth noting that China acceded to the Hague Apostille Convention, with effect from 7 November 2023, which has simplified the authentication process for documents originating from member countries. Current requirements should be confirmed with the relevant embassy or a qualified Chinese lawyer.

In practice, Chinese medical staff in urgent situations may default to deferring to family members rather than acting on a foreign-issued document. Expatriates should discuss their wishes openly with their treating medical team, carry translated summaries of their key documents at all times, and ensure that their next of kin in China is thoroughly briefed and holds copies of all relevant paperwork.

What are the laws around euthanasia or assisted dying in China?

Euthanasia is expressly prohibited under Chinese criminal law. Significantly, the withdrawal of life-sustaining treatment — even in response to a patient’s documented wishes — is frequently perceived within the Chinese medical and legal context as bordering on euthanasia, which creates practical complexity even in situations involving otherwise lawful end of life decision-making. There is no legal mechanism for assisted dying anywhere in mainland China.

Chinese law imposes a clear obligation on medical practitioners to initiate emergency life-saving measures. The Law on Practicing Doctors requires doctors to apply emergency treatment and prohibits them from refusing to do so. Failure to comply can result in suspension of the medical licence for between six and twelve months, revocation of the licence, or, where delays in treatment cause harm, criminal prosecution.

This regulatory environment means that even where a patient has clearly documented a preference to refuse life-sustaining intervention, medical staff may feel legally compelled to act. Expatriates with firm convictions about the nature of care they wish to receive at the end of life should discuss these preferences with their doctor proactively and, where possible, work with the hospital’s ethics committee to establish an agreed care plan that is formally recorded.

What are the local customs, traditions, and religious practices around death and dying in China?

Attitudes and practices surrounding death in China are shaped by a rich interplay of Confucian ethics, Taoist thought, Buddhist tradition, and deeply embedded family-centred values. While specific customs differ by region, ethnicity, and religious affiliation, a number of themes recur broadly across Chinese society.

Death is frequently regarded as an uncomfortable or taboo subject in everyday conversation, especially when the topic involves elderly relatives. Hospice philosophy — which frames death as a natural culmination of life and emphasises the importance of living as fully and comfortably as possible in the company of loved ones — resonates with Chinese family values in principle, even if frank discussion of dying remains difficult for many families in practice.

Family plays a central and often dominant role in medical decision-making. It is common for diagnoses and prognoses to be communicated to family members before, or instead of, the patient themselves — particularly where the patient is elderly or has diminished capacity. Expatriates should make their own preferences on this matter known to their medical team clearly and at an early stage.

After death, customary practices may include washing and preparing the body, holding a vigil at home or at the funeral parlour, burning incense and paper offerings — symbolic representations of money and possessions believed to be of use in the afterlife — and conducting a funeral attended by family and the broader community. White and black are the traditional mourning colours. Buddhist or Taoist ceremonies, including prayers and chanting led by monks or religious officiants, are common. The Qingming Festival, observed nationally each year in early April, is an occasion on which families visit grave sites to pay respect to deceased ancestors.

Muslim communities in China — including Hui and Uyghur populations — observe Islamic burial practices, which traditionally call for interment within twenty-four hours of death. Christian communities follow their own denominational funeral rites. Expatriates from diverse faith backgrounds are advised to contact their religious community in China for advice on fulfilling appropriate rites within the constraints of Chinese law.

What must you do when someone dies in China? Who do you notify, how quickly, and in what order?

A death in China triggers a series of notifications and administrative requirements that must be addressed without delay. The precise process varies depending on where the death occurs — in hospital or elsewhere — and on whether the deceased is a Chinese national or a foreign national. The sequence below is directed at foreign nationals and should be followed as promptly as circumstances allow.

1. Confirm the death with a medical professional. Where death takes place in hospital, attending medical staff will certify the death. Where death occurs at home or in another setting, call the emergency services — dial 110 for police or 120 for medical assistance — and do not move the body until instructed by the relevant authorities.
2. Obtain a medical certificate of the cause of death. This certificate is issued by the hospital or the attending physician and forms the foundation for all subsequent registration and administrative procedures. If death occurred outside a hospital, the next of kin or their legal representative will need to obtain the official death certificate from the hospital or local police.
3. Notify the deceased’s embassy or consulate. For foreign nationals, the home country’s embassy or consulate in China should be contacted as soon as possible. Consular staff can offer guidance, supply a list of registered local funeral homes, and initiate the process of issuing a consular report of death.
4. Contact a licensed funeral home. China’s state-licensed funeral management framework requires that bodies be handled exclusively by registered funeral homes. The family or their appointed representative should contact a suitable funeral home to begin making the necessary arrangements.
5. Register the death with the local civil affairs bureau (民政局). The death must be formally registered with the local authorities using the medical certificate and any other required documents. This step should be completed within a few days of death.
6. Cancel the deceased’s residence permit and other documents. The deceased’s Chinese residence permit must be cancelled with the local Public Security Bureau (PSB) Exit-Entry Administration. The passport should be surrendered to the home country’s embassy or consulate.
7. Notify relevant insurers, employers, and financial institutions. The deceased’s health and life insurance providers, employer, bank, and any pension or benefit administrators should all be informed promptly. Timely notification is critical for processing insurance claims and preventing unauthorised account activity.
8. Decide on the disposition of remains. Establish whether the remains will be cremated locally, interred locally (in the limited circumstances where this is permitted), or repatriated. Under Chinese law, the remains of all deceased persons — Chinese nationals and foreign nationals alike — are generally required to be cremated unless a recognised religious reason applies.

How is a death officially registered in China, and what documents are needed?

Official death registration in China is administered through the civil affairs system at the local level and involves both obtaining a death certificate and completing a formal registration with the competent authorities.

The primary document required is the medical death certificate (死亡医学证明书), which is issued by the attending hospital or physician. Where death takes place outside a medical facility — for example, at the deceased’s home — local police may need to be involved to determine the cause before a certificate can be produced. Where the circumstances surrounding a death are unclear or raise concerns, an autopsy may be ordered; in China, however, an autopsy is compulsory only where the death occurred in suspicious circumstances.

Once the medical certificate has been obtained, the family or their legal representative presents it to the local civil affairs bureau or the hospital’s registration office to apply for the official death registration certificate (死亡证明). For foreign nationals, the process additionally requires the deceased’s passport and residence documentation. Completion of the death registration is also necessary for cancelling relevant residency records, though foreign nationals are registered under a separate system from the Chinese domestic household registration (户口, hukou) framework.

All official documents will be issued in Mandarin Chinese. For use in another country — for example, to administer an estate or submit an insurance claim abroad — these documents will require certified translation and appropriate authentication. Both translation services and notarisation are readily accessible in major Chinese cities.

What happens if a foreign national dies in China — what are the specific steps for notifying their home country’s embassy or consulate, and what role does the consulate play?

When a foreign national dies in China, the embassy or consulate of their home country takes on a pivotal coordinating role. Consular officers are in a position to liaise with Chinese authorities and the deceased’s legal representative to facilitate the process of returning remains to the home country.

The embassy or consulate should be contacted as early as possible following the death. The next of kin or their legal representative — which may include a funeral home — should approach the relevant embassy or consulate general to obtain a Consular Report of Death Abroad. This document carries significant weight for legal and administrative purposes in the deceased’s home country.

Consular staff can also furnish families with lists of registered local funeral homes and qualified local lawyers, and can advise on the specific documentation required to transfer remains internationally. It is important to note, however, that embassies do not fund funerals or repatriation. They assume responsibility for the deceased only when no next of kin can be identified, located, or is willing to take responsibility.

Where the next of kin is not present in China, the embassy or consulate may assist in engaging a funeral home on their behalf under a written power of attorney. In the absence of both next of kin and a legal representative, consular officers may take temporary custody of personal effects and work to trace the family. Initial notification to the consulate should be made by telephone without delay, followed by a written notification setting out the deceased’s full name, passport number, date of death, and location of death.

How are funerals typically arranged in China, and what are the usual options for burial or cremation?

Funeral arrangements in China are conducted through a network of state-licensed funeral homes (殡仪馆), and the use of these registered establishments for the handling and disposal of remains is a legal requirement. Chinese law provides that the remains of all deceased persons — both Chinese nationals and foreign nationals — should be cremated, unless a recognised religious justification exists for an alternative arrangement. In general, Chinese law does not permit foreign nationals to be buried within China.

Following cremation, the ashes may be held at the funeral home, placed in a cemetery, or scattered. A memorial ceremony can be arranged if the family wishes. For foreign nationals, the most common outcomes are either local cremation with the ashes subsequently repatriated to the home country, or local cremation with the ashes interred at a cemetery in China — though the options for the latter are limited.

Under Chinese regulations, foreign nationals’ ashes may not be interred or scattered at public memorial sites, with the exception of those who made exceptional contributions to China or held senior official status. The country’s most prominent national burial ground, Babaoshan Revolutionary Cemetery in Beijing, accepts foreigners only in those specific circumstances. Private cemeteries represent an exception to the general rule — foreign nationals may have their remains placed at privately operated cemeteries, provided that all documentation relating to the death is complete and properly in order.

Funeral services can range from straightforward to elaborate. Many families hold a memorial ceremony at the funeral home or at a separately hired venue before cremation takes place. Traditional Chinese funeral rites, religious ceremonies of Buddhist, Christian, Islamic, or other denominations, and secular services can all be accommodated. The management of foreign deaths has become more streamlined in recent years as China has seen the emergence of funeral homes with dedicated expertise in handling deaths involving foreign nationals.

What are the approximate costs of a funeral in China, and are there any state or insurance-based funds that can help cover them?

Funeral costs in China span a wide range depending on the level of service selected, the city in which services are provided, and whether repatriation of remains is required. For a basic local cremation and memorial service in one of China’s major cities, costs typically run from a few thousand to several tens of thousands of yuan. Government subsidies exist to reduce the cost of basic funeral services for registered residents, but these provisions do not ordinarily extend to foreign nationals.

For expatriates, costs increase substantially when repatriation is required. Air transport costs for cremated remains vary according to the departure city and destination. Where the body is to be repatriated intact rather than as cremated remains, costs rise significantly further because of the expense associated with airfreight of an embalmed body and the preparation work involved.

Specialist repatriation companies are active in major Chinese cities. As a general industry reference point — subject to change and requiring verification with a current provider — total repatriation costs encompassing funeral home services, embalming or cremation, documentation, and airfreight can amount to approximately RMB 80,000 or more, depending on the destination country (as of the mid-2020s). Itemised quotations should always be obtained from at least two providers, and pricing should be confirmed directly with the chosen firm.

The principal funding sources available for funeral and repatriation expenses are: international private health insurance, where the policy includes a repatriation of remains benefit — check your policy carefully, as coverage terms vary widely; standalone travel or life insurance incorporating repatriation cover; and the deceased’s estate. Travel insurance policies that cover death abroad frequently include a repatriation benefit that extends to transport costs, local cremation or burial, document translation, and administrative support. Embassies and consulates do not bear these costs.

What is the process for repatriating the remains of a foreign national from China to another country?

Repatriation of remains from China requires completing a series of administrative steps imposed by Chinese authorities as well as satisfying the requirements of the receiving country. The process is intricate, and using the services of a specialist funeral home or dedicated repatriation company is strongly advisable.

In addition to managing the physical aspects of preparing the remains — whether through embalming or cremation — and arranging transportation, specialist firms handle all associated paperwork, including death certificates, quarantine certificates, formalities with Chinese authorities and consular representatives, and the transport of personal belongings.

The key documents typically required for repatriation include:

• The Chinese death certificate (死亡证明), with a certified Mandarin-to-English (or other target language) translation
• A consular mortuary certificate or consular report of death, issued by the home country’s embassy
• A translated death certificate and a quarantine certificate obtained from Chinese health authorities
• An embalming certificate or cremation certificate
• An export permit from the local civil affairs or health authority
• Written authorisation for repatriation from the next of kin

The preferred mode of repatriation — whether as an embalmed body or as cremated remains — must be determined early, along with the full details of the funeral home that will receive the remains in the destination country. Transporting cremated remains is considerably more straightforward and less costly than shipping an embalmed body. Embalming is not required if the next of kin does not intend to transport the remains internationally.

The documentation process typically takes several weeks from start to finish. Complications arising from a police investigation, an unclear cause of death, family members who are not in China, or delays in insurance authorisation can extend the timeline considerably. Industry specialists report that approximately 1,800 bodies are shipped out of China each year, according to China’s National Funeral Association, with some repatriation companies handling an average of 150 cases annually.

What happens to the estate of someone who dies in China — how does probate or estate administration work, and are there inheritance taxes?

Succession in China is governed principally by the inheritance provisions of the Civil Code of the People’s Republic of China, which came into force on 1 January 2021 and superseded the earlier Inheritance Law of 1985.

The Civil Code recognises two forms of succession: intestate succession, which applies when the deceased left no valid will and assets are distributed according to the statutory order of heirs; and testate succession, which applies when the deceased left a valid will specifying how their assets should be distributed.

China does not currently impose an inheritance tax (as of 2025), meaning that assets transferred to heirs are not subject to a national death duty or estate levy. This contrasts with the position in countries such as the United Kingdom, where inheritance tax applies to estates exceeding a threshold, or Japan, where a graduated inheritance tax operates. Expatriates should nonetheless take advice on whether their own country of nationality or residence taxes foreign inheritances received by residents or citizens.

Estate administration in China can be a complex undertaking for foreign nationals. Assets situated in China — including bank accounts, real property, and business interests — are governed by Chinese law. A Chinese notary office (公证处) plays a central role in the process, including verifying the deceased’s identity, establishing family relationships, and issuing an inheritance notarisation certificate (继承权公证书), which banks and property registries require before any assets can be transferred to heirs. This process may take anywhere from several weeks to several months. Engaging a Chinese lawyer at the earliest opportunity is strongly recommended.

Under Chinese law, heirs may inherit debts alongside assets. The extent of inherited liability is, however, capped at the value of the assets received. Where the value of assets falls short of the outstanding debts, heirs are not personally liable for the shortfall.

If an expat dies without a will in China, what happens to their assets under local intestacy laws?

Where a person dies intestate — without having made a valid will — their estate in China is distributed in accordance with the succession provisions of the Civil Code. The law establishes a two-tier hierarchy of legal heirs.

First-tier heirs take precedence over all others and comprise: the deceased’s spouse, children (including legally adopted children), and parents. Second-tier heirs inherit only where no first-tier heirs survive and consist of: siblings, and both paternal and maternal grandparents. Within each tier, assets are ordinarily divided equally among heirs, although the law permits adjustments based on factors such as financial hardship or the degree to which a particular heir provided care to the deceased during their lifetime.

For foreign nationals, the picture becomes more complicated when assets are distributed across multiple countries. Chinese courts will generally apply Chinese law to assets located within China, while assets elsewhere may be subject to the laws of those other jurisdictions. Cross-border estate disputes can be protracted and costly, and all expatriates are strongly urged to prepare a valid will — ideally one that expressly addresses assets in every country where they hold significant property or financial accounts — and to review it at regular intervals.

The notarisation procedure described earlier applies equally in intestate cases. Family members must obtain a notarised inheritance certificate before Chinese banks and registries will release or transfer assets. Without a will, demonstrating the family tree and establishing legal entitlement to the satisfaction of the notary can be a lengthy process, particularly where heirs are based in different countries and documents must be authenticated across multiple jurisdictions.

Frequently asked questions

Will my international private health insurance cover end of life or hospice care in China?

The answer depends on the specific terms of your policy. Many international health insurance plans offer some level of coverage for inpatient palliative care delivered in private hospitals, but coverage for dedicated hospice stays, home-based terminal care, or longer-term residential nursing care is frequently limited or excluded entirely. Review your policy documentation carefully, paying close attention to terms such as “palliative care,” “hospice,” “terminal illness,” and “long-term care.” If your existing plan does not adequately cover these scenarios, consider supplementing it with one that does — and do so well before any relevant diagnosis occurs.

Are documents in languages other than Mandarin valid for legal and medical purposes in China?

Generally, no. Chinese legal and medical processes require documentation to be in Mandarin, or to be accompanied by a certified Mandarin translation. Foreign-language wills, powers of attorney, advance directives, and death certificates must all be professionally translated and, in most cases, notarised or formally authenticated before Chinese authorities, hospitals, or financial institutions will accept them.

How long does the process of repatriating remains from China typically take?

Where circumstances are straightforward — death in hospital, a clearly established cause of death, contactable next of kin, and documentation in order — completing the Chinese administrative procedures, securing consular documents, arranging embalming or cremation, and coordinating transport typically takes between two and four weeks. Complications such as a police investigation, an uncertain cause of death, family members who are not in China, or insurance authorisation difficulties can extend the process to several months.

What support is available to bereaved family members in China?

Bereaved families in China can draw on support from family networks, employers (large multinational employers in particular often provide Employee Assistance Programmes), and religious or community organisations. International hospitals frequently have social workers or counsellors available. Certain expatriate community groups in major cities offer peer support and practical assistance. The home country embassy can supply a list of local contacts and may, in some cases, connect families with relevant support organisations. Grief counselling in languages other than Mandarin is available in major cities but is limited in other parts of the country.

Can a foreign national be buried in China rather than cremated?

Under Chinese law, the remains of all deceased persons — Chinese nationals and foreign nationals alike — are generally required to be cremated, unless a recognised religious reason justifies an alternative arrangement. Chinese law does not ordinarily permit foreign nationals to be buried in China. The principal exception involves private cemeteries, where foreign nationals may have their remains interred provided that all documentation relating to the death is complete and properly in order. Those wishing burial on religious grounds should raise the matter promptly with their embassy and the local civil affairs bureau.

Does China recognise living wills or advance directives made by foreign nationals?

China does not have a national legal framework that requires medical practitioners to comply with the directions contained in any advance directive, whether issued domestically or abroad. No national law has been enacted to define physicians’ obligations in relation to living wills. Outside of Shenzhen — where local regulations have recognised living wills since January 2023 — foreign advance directives carry moral rather than legal force. Expatriates should discuss their wishes directly with their treating medical team, ensure that family members and a designated healthcare contact in China are fully informed, and ensure that those individuals hold copies of all relevant documents.

Does China have an inheritance tax that would affect a foreign national’s estate?

China does not currently impose an inheritance tax (as of 2025), so heirs receiving assets held in China will not face a Chinese estate tax obligation. Heirs should, however, establish whether their own country of residence or nationality taxes inheritances received from abroad, as the rules vary considerably between jurisdictions. For complex estates involving real property, business interests, or assets spread across multiple countries, professional legal and tax advice in both China and the home country is essential.

Is euthanasia or assisted dying available in China under any circumstances?

Euthanasia is explicitly prohibited by Chinese criminal law, and no legal exceptions exist. There are currently no legislative proposals under active consideration that would alter this position. Any form of assisted dying is unlawful and could expose the medical professional involved to criminal prosecution. Expatriates with strong views about how they wish to be treated at the end of their life should concentrate their efforts on advance care planning — documenting preferences regarding pain relief, resuscitation decisions, and comfort-focused care — rather than assuming that any assisted dying option will become available to them.