Legislative Yuan Passes Inheritance Reform! Siblings' Reserved Share Abolished – New Rules Revealed, One Strategy Ensures They Get Nothing

With evolving family structures, single-person households and families without children are increasingly common. Adult siblings typically live independently with little economic reliance on one another. However, the previous Civil Code's forced heirship rules restricted testators' freedom in asset distribution, leading to numerous inheritance disputes among families and public figures.

Today (28th), the Legislative Yuan formally passed the amendment to Article 1223 of the Civil Code, marking the end of the 'siblings' reserved share' era. Going forward, individuals drafting wills will enjoy greater freedom in disposing of their assets.

What Was the 'Siblings' Reserved Share'? Why Is It Being Abolished?

The 'siblings' reserved share' was a provision under the previous Civil Code. Even if a property owner clearly stated in their will that they would not leave any inheritance to their siblings, the siblings could still legally claim one-third of their statutory share—equivalent to approximately one-sixth of the total estate.

In June this year, the Ministry of Justice announced a draft amendment to abolish the siblings' reserved share. With broad consensus across party lines, the bill passed its third reading in just one month. While the original draft included complementary measures such as 'discretionary estate allocation' and 'contribution-based distribution,' the Judicial Yuan and opposition parties argued these needed further study. Ultimately, lawmakers agreed to prioritize the removal of the siblings' reserved share, deferring detailed discussions on complementary systems to a later date.

Updated Civil Code Reserved Share Ratios (After Amendment)

According to the Legislative Yuan's third-reading passage of Article 1223 of the Civil Code, the reserved share ratios for heirs are adjusted as follows:

- Spouse: One-half of their statutory share - Direct Descendants (e.g., children, grandchildren): One-half of their statutory share - Parents: One-half of their statutory share - Grandparents: One-third of their statutory share - Siblings: Reserved share provision formally removed

Before and After the 'Abolition of Siblings' Reserved Share': Two Common Scenarios

This Civil Code amendment will significantly impact personal estate planning:

### Scenario 1: A Will Exists (Major Impact)

If the deceased had no children and both parents and grandparents have predeceased them, and they left a valid will stating that all assets should go to a specific third party (e.g., a partner, friend, or charity), siblings will no longer be able to claim a reserved share or demand assets from that third party.

### Scenario 2: No Will Exists (Status Quo)

If the deceased left no will at all and has no direct descendants or living parents, siblings still retain their legal right to inherit under the statutory order of succession.