Legislature Removes Guaranteed Inheritance Share for Siblings

Taipei: The Legislature on Tuesday passed an amendment to the Civil Code that eliminates the guaranteed minimum inheritance share for siblings, granting individuals more freedom to distribute their estates through a will.

According to Focus Taiwan, the amendment to Article 1223 passed its third reading without any objections from lawmakers across party lines and is set to take effect six months after being promulgated, which is expected to occur within weeks. Previously, the article ensured that certain close relatives were entitled to a minimum share of an estate, even if they were excluded from a will. For siblings, this guaranteed share was one-third of the total inheritance.

Taiwan had introduced the compulsory inheritance share system in the 1930s, aiming to protect close relatives from complete exclusion from an estate and to uphold family support obligations. With the new amendment, siblings will lose their entitlement to a guaranteed share if the deceased leaves a valid will that allocates the estate to other individuals or entities.

The amendment does not change the rules for inheritance in the absence of a will. Siblings can still inherit money under Taiwan's existing inheritance laws when there is no will, provided they are the legal heirs. Additionally, the compulsory shares for spouses, children, and parents remain intact at one-half of the estate's value, even if a valid will suggests otherwise.

Under Taiwanese law, any individual aged 16 or older can draft a will, assuming they possess the legal capacity to do so. Lawmakers have indicated that this amendment mirrors modern family dynamics and allows people to exercise greater autonomy over asset distribution after death.

The Ministry of Justice had also proposed related changes, such as recognizing heirs who have made special contributions like long-term care or financial support. However, these provisions were not included in the bill that was passed on Tuesday.