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Laws & Regulations Database of The Republic of China (Taiwan)

Print Time:2024/04/27 12:21
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Chapter Law Content

Title: Civil Code CH
Category: Ministry of Justice(法務部)
Part Ⅴ Succession
CHAPTER III WILLS
Section 6 COMPULSORY PORTIONS
Article 1223
The compulsory portion of an heir is determined as follows:
(1) For a lineal descendant by blood, the compulsory portion is one half of his entitled portion;
(2) For a parent, the compulsory portion is one half of his entitled portion;
(3) For a spouse, the compulsory portion is one half of his entitled portion;
(4) For a brother or a sister, the compulsory portion is one-third of his or her entitled portion;
(5) For a grandparent, the compulsory portion is one-third of his entitled portion.
Article 1224
A compulsory portion is determined by deducting the amount of debts from the property of the succession as reckoned according to Article 1173.
Article 1225
A person entitled to a compulsory portion may have the amount of the deficit deducted from the property of a legacy, if the amount of his compulsory portion becomes deficient on account of the legacy made by the testator. If there are several legatees, deductions must be made in proportion to the value of the legacies they severally receive.
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