According to the statistics of the Department of Agriculture, the number of dogs and cats registered in 2023 exceeded the number of newborns in that year by nearly 100,000. The chances of encountering a pet stroller on the road during weekends in Taipei may soon outnumber those encountering a baby stroller. The proportion of modern people who think of continuity of care for their pets is increasing. When attending a press conference to speak out for stray animals, senior media expert, Sisy Chen, said that she had already written a will and would give a portion of her estate to her beloved dogs, which amounted to NTD 1 million per dog. However, after suffering from the recurrence and spread of cancer, she recently wrote that in the process of arranging for her death, she found that the will provisions were “horribly complicated” and her beloved dog could not inherit her estate. In other countries, the designer of Chanel, Karl Lagerfeld, was a famous cat slave. Karl has also said that after he left, he would like to leave his estate to Choupette, his beloved cat, so that Choupette can continue to live in a high-class apartment in Paris and be taken care of by a housekeeper after his death. It can be seen that more and more people are taking the care of their pets into consideration when they think about their afterlife.
However, under Taiwan law, estates can only be left to “persons.” Pets have the legal status of “objects” and cannot inherit or receive estates directly. However, it is still possible to have your furry child to “age in place” by the following ways:
- Burdened Gift Causa Mortis:
Owners can first find someone (or a care organization) willing to help take care of their pets and enter into a contract of burdened gift causa mortis. The contract may entail the amount of money to be given to the caregiver in the event of the owner's death, subject to the condition that the caregiver is responsible for the care of the pet. The contract can also specify in detail how the caregiver should take care of the pet (e.g. frequency of feeding, brand of food, choice of medical institution, how often health check-ups should be arranged, etc.). When the owner dies, the contract of burdened gift causa mortis becomes effective and the pet is cared for by the caregiver in the manner specified in the contract.
- Trust:
In a trust, the owner gives the money used to care for the pet to the “trustee” of the trust (usually a trust enterprise or a bank), and the caregiver (who may be a natural person or a caregiving organization) is the “beneficiary” of the trust. Regular funding will be remitted from the “trustee” to the “beneficiary” so that the beneficiary can take care of the pets. In addition, a separate “supervisor” of the trust may be appointed to oversee the operation of the entire trust. Japan has a well-developed pet trust system, which ensures that pets are well taken care of through the management and utilization of funds, the designation of caregivers and a monitoring mechanism. At present, Taiwan has not yet developed a mature pet trust mechanism like Japan, and the trust association is still promoting the relevant business. Owners wishing to adopt this approach may contact or obtain information from trust enterprise who may be interested in doing so via the trust association. If there is no trust enterprise, a natural person can still act as the trustee to establish a trust relationship.
- Designating Executor and the Use of Estate by Wills
Owners can also specify in their wills that a portion of their estate is to be used for the care of their pets (or they can specify in their wills the monthly cost of care, the care requirements, and other details), and appoint an executor to use their estate in the manner specified in their wills for the care of their pets.
In summary, although it is not legally possible to leave an estate directly to a pet in Taiwan, there are ways to ensure that pets are taken care of after the owner's death. Owners who care about their furry child are advised to seek professional advice in a timely manner to ensure the enforceability and effectiveness of the arrangements, including how the relevant means are chosen, whether they are subject to any restrictions, and how to ensure the effective operation of the relevant means through an appropriate mechanism.
(The article is originally in Chinese which can be found here.)