September 2026
Taiwan Inheritance Law Update: Legislative Yuan Formally Passes Legislation Abolishing Siblings’ Compulsory Portion
On July 28, 2026, the Legislative Yuan passed an amendment deleting Article 1223, subparagraph 4 of the Civil Code, which provided for the compulsory portion of siblings (the“Amendment”). The Amendment was promulgated by the president on August 17, 2026. This significant amendment to the Part of Succession of the Civil Code further protects testamentary freedom and individuals’ autonomy over their property.
Before the Amendment, Article 1223, subparagraph 4 of the Civil Code provided that if a sibling of the decedent was a statutory heir he or she was entitled to a compulsory portion equal to one-third of his or her entitled portion. The compulsory portion requirement was established primarily because family members in earlier times were economically interdependent. It safeguarded their basic economic security by preventing a decedent from freely disposing of property by will in a manner that would deprive eligible family members of minimum property protection [1] .
However, modern lifestyles and family structures have changed, and siblings are no longer as economically interdependent as they once were. It is therefore no longer necessary to restrict a decedent’s testamentary freedom through a compulsory portion for siblings. Accordingly, the Amendment no longer requires a decedent to reserve a specified proportion of the estate for his or her siblings, reflecting modern society’s greater emphasis on individual property rights and testamentary autonomy. We suggest that readers pay particular attention to the following two points regarding the application and implementation of the Amendment:
I. The Amendment Provides Greater Freedom and Flexibility in Testamentary Planning but Does Not Entirely Eliminate Siblings’ Inheritance Rights
The Amendment abolishes the compulsory portion for siblings, but leaves unchanged their statutory order of succession (as third-order heirs) and entitled portions (Article 1138, subparagraph 3 and Article 1144 of the Civil Code). In other words, after the Amendment takes effect, individuals who have no lineal descendants by blood, such as children, and whose parents have predeceased them may exclude their siblings from inheritance by will. However, if such a decedent did not make a will providing otherwise, the siblings may still inherit the estate according to their statutory entitled portions.
II. The Amendment Applies to Successions Commencing on or After February 17, 2027
The Amendment provides for a six-month transition period from the date of its promulgation. It therefore applies only to successions commencing on or after February 17, 2027 (Article 12 of the Enforcement Law for Succession Law of the Civil Code). In other words, for a succession commencing before February 17, 2027, a sibling who is a statutory heir under law may still claim compulsory portion protection under the pre-amendment provisions.
In summary, the Amendment gives individuals greater freedom to dispose of their property upon death and strengthens a testator’s right to arrange the succession of property according to his or her wishes, enabling Taiwan’s inheritance regime to better reflect changes in modern family relationships and concepts of property autonomy. However, the Amendment abolishes only the compulsory portion for siblings; their statutory order of succession and entitled portions remain unchanged. Anyone wishing to ensure that an estate is distributed according to his or her wishes should therefore make clear arrangements in advance through a will. Drafting a will requires substantial legal expertise. In addition to satisfying the statutory requirements for validity, a will should clearly specify how the entire estate is to be distributed and take into account whether those arrangements can be implemented after the will takes effect. For those considering making a will, we recommend seeking professional legal advice at an early stage. Our firm would be pleased to provide the relevant legal services and assist clients in properly planning the succession of their property.
[1] Hsin-yi wu. (2025, October). A Review of the Compulsory Portion for Siblings. Legislative Yuan Global Information Network. https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=6590&pid=255832 (last accessed September 21, 2026).
Before the Amendment, Article 1223, subparagraph 4 of the Civil Code provided that if a sibling of the decedent was a statutory heir he or she was entitled to a compulsory portion equal to one-third of his or her entitled portion. The compulsory portion requirement was established primarily because family members in earlier times were economically interdependent. It safeguarded their basic economic security by preventing a decedent from freely disposing of property by will in a manner that would deprive eligible family members of minimum property protection [1] .
However, modern lifestyles and family structures have changed, and siblings are no longer as economically interdependent as they once were. It is therefore no longer necessary to restrict a decedent’s testamentary freedom through a compulsory portion for siblings. Accordingly, the Amendment no longer requires a decedent to reserve a specified proportion of the estate for his or her siblings, reflecting modern society’s greater emphasis on individual property rights and testamentary autonomy. We suggest that readers pay particular attention to the following two points regarding the application and implementation of the Amendment:
I. The Amendment Provides Greater Freedom and Flexibility in Testamentary Planning but Does Not Entirely Eliminate Siblings’ Inheritance Rights
The Amendment abolishes the compulsory portion for siblings, but leaves unchanged their statutory order of succession (as third-order heirs) and entitled portions (Article 1138, subparagraph 3 and Article 1144 of the Civil Code). In other words, after the Amendment takes effect, individuals who have no lineal descendants by blood, such as children, and whose parents have predeceased them may exclude their siblings from inheritance by will. However, if such a decedent did not make a will providing otherwise, the siblings may still inherit the estate according to their statutory entitled portions.
II. The Amendment Applies to Successions Commencing on or After February 17, 2027
The Amendment provides for a six-month transition period from the date of its promulgation. It therefore applies only to successions commencing on or after February 17, 2027 (Article 12 of the Enforcement Law for Succession Law of the Civil Code). In other words, for a succession commencing before February 17, 2027, a sibling who is a statutory heir under law may still claim compulsory portion protection under the pre-amendment provisions.
In summary, the Amendment gives individuals greater freedom to dispose of their property upon death and strengthens a testator’s right to arrange the succession of property according to his or her wishes, enabling Taiwan’s inheritance regime to better reflect changes in modern family relationships and concepts of property autonomy. However, the Amendment abolishes only the compulsory portion for siblings; their statutory order of succession and entitled portions remain unchanged. Anyone wishing to ensure that an estate is distributed according to his or her wishes should therefore make clear arrangements in advance through a will. Drafting a will requires substantial legal expertise. In addition to satisfying the statutory requirements for validity, a will should clearly specify how the entire estate is to be distributed and take into account whether those arrangements can be implemented after the will takes effect. For those considering making a will, we recommend seeking professional legal advice at an early stage. Our firm would be pleased to provide the relevant legal services and assist clients in properly planning the succession of their property.
[1] Hsin-yi wu. (2025, October). A Review of the Compulsory Portion for Siblings. Legislative Yuan Global Information Network. https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=6590&pid=255832 (last accessed September 21, 2026).
