Taiwan removes siblings' compulsory inheritance rights in Civil Code amendment

Taiwan's Legislative Yuan has passed a significant amendment to the Civil Code, abolishing the legal right of siblings to a compulsory share of an inheritance. This change, set to take effect six months after its official announcement, marks a notable shift in the island's inheritance laws.

The amendment specifically removes the provision that granted siblings one-third of a deceased person's estate. This change is expected to have the most profound impact on single individuals and couples without children, often referred to as 'DINKs' (Dual Income, No Kids). Previously, even if a person wished to exclude their siblings from inheriting, the law mandated a minimum share for them.

Legal experts and the Taiwan Will Association view this revision as a crucial step towards greater testamentary freedom and aligning the legal framework with contemporary Taiwanese society. The previous system, dating back 94 years, was criticized for potentially penalizing those without children and infringing upon property rights and the freedom to make a will. It was also identified as a frequent source of family disputes.

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This is an important step towards testamentary freedom in Taiwan's inheritance law. After the amendment, single individuals and Dink families will be most affected. We remind you that making a will is still necessary.

While the removal of the compulsory share for siblings is a significant liberalization, legal professionals caution that it does not eliminate emotional considerations within families. The mandatory minimum was seen as a baseline, and family members may still harbor expectations regarding property distribution. Therefore, it is strongly recommended that individuals intending to draft a will engage in open communication with their families about their distribution plans to mitigate potential misunderstandings or conflicts after their passing.

The legislative process involved reviewing multiple proposed amendments, with cross-party consensus reached to remove the sibling's compulsory share. The Ministry of Justice had previously previewed the draft amendment, which also included revisions to provisions regarding discretionary inheritance, such as adding stipulations for special contributions by heirs and clarifying the application of deductions and special contributions. These adjustments aim to make the inheritance system more responsive to current societal realities.

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The legal relaxation only removes the mandatory lower limit; it does not eliminate the emotional expectations among family members regarding property distribution. Therefore, we advise communicating the reasons for distribution appropriately with family members before making a will to reduce the possibility of misunderstandings or disputes after death.