Cross-Border Inheritance & Source of Fund Certification

Managing inheritance when residing outside Korea presents unique regulatory and practical challenges. Korean financial institutions require legal proof of asset origin—specifically, a Source of Fund Certificate (자금출처확인서) from the National Tax Service—before permitting withdrawal and overseas wire transfer of inherited funds.

At the Law Office of Bom Lee, we specialize in cross-border inheritance and asset transfers for clients abroad. Our services include:

• Preparing and submitting formal documents to the Korean tax authorities for Source of Fund certification

• Liaising with financial institutions to meet all compliance and reporting requirements

• Providing verified legal support throughout the fund transfer process

• Advising on the impact of Korean inheritance and tax law on overseas beneficiaries