台灣現行《民法》第1223條所規定的「遺產特留分制度」，近年逐漸成為法律與社會討論的焦點。隨著人口結構快速改變，高齡化、少子化以及單身與頂客族家庭型態日益普遍，傳統以血緣關係為核心設計的繼承制度，開始被質疑是否仍符合現代社會需求。其中，爭議最集中的部分，便是兄弟姊妹仍依法享有特留分，進而限制立遺囑人自由處分財產的權利。法務部已確認，將於2026年初正式啟動繼承制度修法程序，朝向調整甚至刪除「兄弟姊妹特留分」的方向推進，並以強化遺囑自主為主要改革目標。

在現行制度下，只要符合《民法》第1223條所列的法定繼承人身分，包括配偶、直系血親卑親屬（如子女、孫子女）、父母以及兄弟姊妹，即使被繼承人在遺囑中未分配財產，仍可依法主張取得最低比例的遺產，也就是所謂的「特留分」。這項制度原本設計目的，在於避免家族成員因遺囑偏頗而陷入生活困境，具有一定的社會保障性質。然而，在實務運作中，卻逐漸產生與當代家庭關係不相符的問題。例如，一些與被繼承人長期疏遠、未曾提供照顧甚至幾乎沒有往來的兄弟姊妹，仍可在其過世後依法主張分產，導致遺囑內容被迫修改或引發爭產訴訟，進一步造成家庭衝突與司法資源消耗。

隨著台灣社會出現大量無子女家庭與單身人口，現行制度也被批評為變相限制個人財產自主權。許多人希望將財產留給長期照顧自己的伴侶、朋友、非血緣照護者或公益團體，但在現行法律框架下，仍須保留一定比例給手足，使得遺囑自由受到實質限制。這種以血緣優先的制度設計，被認為反映的是過去大家族社會的價值觀，而非現代多元家庭結構。

在修法動態方面，近年民間倡議逐漸升溫，包括法律團體與公民組織發起「廢除兄弟姊妹特留分」的公共政策提案與連署，獲得相當程度的社會支持。法務部亦公開表示，繼承制度確實需要因應家庭型態轉變而進行檢討，目前已委託學者與專家進行研究，全面檢視《民法》繼承編相關規定，並預計於2026年初啟動正式修法程序。改革方向並非全面廢除特留分，而是優先檢討旁系血親，也就是兄弟姊妹的部分，使制度更符合比例原則與實際扶養關係。

從國際趨勢觀察，亞洲多國已開始調整類似制度。例如日本與韓國近年逐步縮減旁系血親的強制繼承保障範圍，強化遺囑人的財產處分自由。台灣若推動改革，將被視為與國際繼承法發展方向接軌，也代表法律價值從「血緣保障」逐步轉向「意思自治」。

若未來修法完成，最直接的影響將是遺囑自由的實質提升。當被繼承人沒有配偶或直系血親時，將能更自主地決定遺產去向，例如分配給實際照護者、長期同居伴侶、朋友，或投入公益用途，使財產安排更貼近個人生命選擇與情感連結。這也可能降低遺產糾紛發生率，減少因制度性保障而產生的訴訟。

不過，在修法正式通過前，現行法律仍然有效，因此有財產規劃需求的民眾，仍可透過合法方式提前安排。例如預立合法遺囑，以明確表達財產分配意願；運用生前贈與機制（須注意死亡前兩年內贈與可能被納入遺產計算）；或透過信託制度進行長期資產管理與指定受益人，都是目前常見且具法律效力的做法。

需要特別強調的是，討論「廢除特留分」並不等同於取消繼承權。改革的核心在於重新調整法律對不同親屬關係的保障強度，使遺囑人擁有更大的處分自由。目前政策方向多認為，即使未來刪除兄弟姊妹的特留分，配偶與子女的特留分制度仍可能維持，或僅進行比例上的微調，以兼顧家庭基本保障與個人財產自主之間的平衡。

整體而言，此次修法被視為台灣繼承制度的重要轉折點，不僅反映人口結構與家庭型態的深層變化，也象徵法律理念從傳統家族本位，逐步邁向尊重個人意志與多元關係的新階段。

Taiwan’s current “forced heirship” (reserved portion) system stipulated under Article 1223 of the Civil Code has increasingly become a focal point of legal and social debate in recent years. As demographic structures rapidly change—with an aging population, declining birth rates, and the growing prevalence of single individuals and dual-income-no-kids (DINK) households—the traditional inheritance framework built primarily on bloodline relationships is being questioned for its relevance in modern society. The most controversial aspect concerns the continued entitlement of siblings to a reserved share of an estate, which effectively restricts testamentary freedom. Taiwan’s Ministry of Justice has confirmed that it will initiate amendments to inheritance law in early 2026, moving toward revising or potentially abolishing the reserved portion for siblings while strengthening individuals’ autonomy in making wills.

Under the current legal framework, statutory heirs listed in Article 1223—including spouses, lineal descendants (such as children and grandchildren), parents, and siblings—may claim a legally guaranteed minimum share of an estate even if they are excluded from a will. This guaranteed minimum is known as the reserved portion. The system was originally designed as a form of social protection, preventing family members from being left without support due to biased or unfair testamentary decisions. However, in practice, it has increasingly produced outcomes that conflict with modern family realities. For example, siblings who may have had little or no contact with the deceased, or who provided no care or support during the person’s lifetime, can still legally claim inheritance rights after death. This often forces revisions to wills or triggers inheritance disputes, leading to family conflict and increased judicial burden.

As Taiwanese society sees a growing number of childless households and single individuals, critics argue that the existing system effectively limits personal property autonomy. Many people wish to leave assets to long-term partners, close friends, caregivers without blood ties, or charitable organizations. Yet under current law, a portion must still be reserved for siblings, thereby substantially constraining testamentary intent. This bloodline-centered approach is widely viewed as a legacy of extended-family social structures of the past rather than a reflection of today’s diverse family arrangements.

Momentum for reform has grown significantly in recent years. Civil organizations and legal advocacy groups have launched public policy proposals and signature campaigns calling for the abolition of siblings’ reserved portions, receiving strong public support. The Ministry of Justice has acknowledged that inheritance laws must adapt to evolving family structures and has commissioned academic experts to conduct comprehensive reviews of the Civil Code’s inheritance provisions. Formal legislative reform is expected to begin in early 2026. Importantly, the proposed reform does not aim to abolish the reserved portion entirely but rather to prioritize revising protections for collateral relatives—specifically siblings—so that the system better reflects proportionality and actual caregiving relationships.

From an international perspective, Taiwan’s proposed direction aligns with broader legal trends. Several Asian jurisdictions, including Japan and South Korea, have gradually reduced or eliminated compulsory inheritance protections for collateral relatives, strengthening testamentary freedom. If Taiwan proceeds with reform, it would represent alignment with global developments in inheritance law and signal a shift in legal values from bloodline protection toward individual autonomy.

Should the amendments be enacted, one of the most immediate impacts would be a substantial expansion of testamentary freedom. Individuals without spouses or direct descendants would gain greater control over how their estates are distributed, allowing assets to be directed toward caregivers, long-term companions, friends, or charitable causes in accordance with personal relationships and life choices. Such changes may also reduce inheritance disputes by minimizing legally mandated claims that conflict with a decedent’s expressed intentions.

Nevertheless, until legislative amendments are formally passed, the current law remains fully in force. Individuals seeking estate planning flexibility may still rely on lawful mechanisms under existing regulations. These include drafting legally valid wills to clearly state distribution intentions, making inter vivos gifts (while noting that gifts made within two years before death may be included in estate calculations), or establishing trusts for long-term asset management and designated beneficiaries. These approaches are commonly used to implement personal wealth-planning objectives within the present legal framework.

It is important to emphasize that abolishing the reserved portion for siblings does not mean eliminating inheritance rights altogether. The core objective of reform is to recalibrate the level of legal protection afforded to different familial relationships, granting testators greater discretion while maintaining essential safeguards. Current policy discussions generally suggest that reserved portions for spouses and children would likely remain in place, or only be moderately adjusted, in order to balance family protection with personal autonomy.

Overall, the proposed reform represents a significant turning point in Taiwan’s inheritance law. Beyond a technical legal amendment, it reflects deeper societal transformations in demographic patterns and family structures, marking a shift away from a traditional family-centered model toward a legal framework that respects individual intent and recognizes diverse forms of human relationships.