Taipei, July 28 (CNA) The Legislature on Tuesday passed an amendment to the Civil Code removing a provision that mandates a guaranteed minimum inheritance share for siblings, giving people greater freedom to distribute their estates through a will.
The amendment to Article 1223 passed its third reading without objection from lawmakers across party lines and will take effect six months after being promulgated, which should happen within a matter of weeks.
Before being revised, the article stipulated that certain close relatives were entitled to a minimum share of an estate even if a will left them out. For siblings, that guaranteed share was one-third of the total amount of the inheritance.
Taiwan introduced the compulsory inheritance share system in the 1930s to protect close relatives from being completely excluded from an estate and to maintain family support obligations.
After the amendment takes effect, siblings will no longer be entitled to that guaranteed share if the deceased leaves a valid will that distributes the estate to other individuals or entities.
The change does not affect who can inherit funds when there is no will. If a person dies without leaving a will, siblings can still inherit money under Taiwan's existing inheritance rules when they are the legal heirs.
Also, the compulsory shares for spouses, children and parents remain unchanged at one-half of the estate's value, even if a valid will says otherwise.
Under Taiwanese law, anyone aged 16 or older can make a will if they have the legal capacity to do so.
Lawmakers said the amendment reflects modern family structures and gives people greater freedom to decide how their assets are distributed after death.
The Ministry of Justice had also proposed related changes, including recognizing heirs who made special contributions, such as providing long-term care or financial support, but those provisions were not included in the bill passed Tuesday.
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