遺產之分配，向來是遭成家庭糾紛的原因之一。有些人為了避免家庭不睦，或減少以後不必要得遺產管理麻煩，因而希望在繼承未發生前，便辦理拋棄繼承。
然而，依民法1147條規定: 「繼承，因被繼承人死亡而開始。」同法第1147更規定: 「繼承人得拋棄其繼承權。前項拋棄，應於知悉其得繼承之時起三個月內，以書面向法院為之。」而最高法院22年上字第2652號民事判例更表示: 「民法第1174條所謂繼承權之拋棄，係指繼承開始後，否認繼承效力之意思表示…若繼承開始前預為繼承權之拋棄，則不能認為有效。」
因此，當親人尚未死亡，繼承仍未開始，繼承人依法不得辦理拋棄繼承。此外，民眾辦理拋棄繼承，依法應於繼承事實發生後三個月內向法院為之，若逾期仍無法辦理拋棄繼承。
Inheritance often leads to family disputes. To avoid future conflict or to reduce the hassle of managing an estate, some people hope to give up their inheritance before the person passes away.
However, according to Article 1147 of the Civil Code: “Succession opens with the death of the deceased.” Article 1174 of the same law states: “An heir may waive his or her right to an inheritance. Such waiver provided by the preceding Paragraph must be asserted by a written declaration to the court within three months after becoming aware of his or her right to the inheritance.” Moreover, the Supreme Court has ruled (Civil judgment No.2652, 1933) that: “Waive of inheritance under the Civil Code Article 1174 refers to a declaration made after the inheritance has started. If one tries to renounce inheritance before the decedent dies, such a declaration is invalid”
Therefore, while the person is still alive, the inheritance has not yet begun, and it is not legally possible to renounce the inheritance. Also, the renunciation must be submitted to the court within three months after the inheritance begins (after the person dies). If the deadline is missed, you can no longer give up your inheritance under the law.