TAIPEI (Taiwan News) — The Ministry of Justice announced a review of proposed amendments that would remove a “reserved share” of inheritance for siblings and offer new provisions to ensure equitable estate distribution, per CNA.
In a press release, the Ministry of Justice said the proposed changes follow extensive research into inheritance laws in Japan, Germany, South Korea, and Switzerland, along with seven consultation meetings involving scholars, legal experts, and representatives from relevant government agencies.
Under current law, certain heirs are guaranteed a minimum share of an estate regardless of the contents of a will. The ministry said the amendments strengthen an individual’s right to freely distribute assets through a will and better reflect modern family structures. To avoid unfair application in individual cases, it adds a contribution-based share system to promote substantive fairness among heirs.
For example, siblings who depended financially on the deceased could still apply for a discretionary estate grant if they faced hardship after the death and either received no inheritance or received a disproportionately small share. The proposed amendments also revise eligibility standards and procedures for discretionary estate grants, including guidelines on the amount awarded, court considerations, and statutes of limitation.
In addition, the draft introduces provisions recognizing special contributions made by heirs to the deceased during their lifetime. These contributions could include labor or financial support for the deceased’s business, caregiving, medical assistance, or efforts to maintain or increase the value of the deceased’s property, per CNA.
The ministry said the value of such contributions would be added to an heir’s share during estate division proceedings. Officials said the measure is intended to encourage elder care while improving fairness among heirs.
Proposed amendments also shorten the maximum period during which a will can prohibit estate division to five years. This change is intended to speed up estate settlements, improve asset utilization, reduce burdens on the courts, and support economic activity.
The ministry said the proposed changes will strengthen the right of individuals to determine how their assets and property are distributed while also protecting vulnerable siblings and making Taiwan’s inheritance system more consistent with the needs of modern society.
