Taiwan Legislative Yuan abolishes sibling special reserve in inheritance law

On July 28, Taiwan’s Legislative Yuan approved the third reading of an amendment to Article 1223 of the Civil Code, removing the "special reserve" portion that had guaranteed siblings a one‑third share of an estate even when a will was present. The change takes effect six months after the presidential promulgation.

The reform gives testators full freedom to allocate 100% of their assets to chosen beneficiaries, a shift that especially benefits single adults, childless couples and other modern household types. While the sibling special reserve is eliminated, the statutory order of inheritance remains unchanged; siblings still inherit as legal heirs if a decedent dies without a will.

Legal experts stress that the new autonomy depends on having a valid, properly executed will. The amendment also prompts owners of older wills to review and possibly revise their estate plans to align with the updated law.