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2026.08.21
# Family and Succession Law
Unclaimed Retirement Benefits May Be Included in the Division of Marital Property — Taiwan Supreme Court Judgment No. 2397 of 2023
Retirement benefits may be an important asset in Taiwan marital property litigation even if they have not yet been received. In Supreme Court Judgment No. 2397 of 2023, the Taiwan Supreme Court held that where a spouse had already satisfied the statutory retirement requirements as of the relevant calculation date, the vested right to retirement benefits may constitute existing marital property. This article examines the judgment and explains why both parties should carefully investigate retirement benefits when litigating the distribution of marital property.
2026.08.18
# Family and Succession Law
Even the Solely At-Fault Spouse May Still Seek Divorce — Taiwan Supreme Court Judgment No. 2256 of 2024
Under Taiwan Civil Code, a spouse solely responsible for the breakdown of a marriage was traditionally restricted from seeking judicial divorce. Following Constitutional Court Judgment No. 4 of 2023, however, this restriction is no longer absolute. Taiwan Supreme Court Judgment No. 2256 of 2024 further explains that courts must consider the duration and actual state of the marital breakdown and determine whether continuing to deny divorce would impose a manifestly excessive restriction on the at-fault spouse’s freedom to divorce.
2026.07.28
# Family and Succession Law
Taiwan Abolishes the Forced Heirship Rights of Siblings: A Landmark Reform to the Civil Code
Taiwan's Legislative Yuan has passed a landmark amendment abolishing the forced heirship rights previously granted to siblings under the Civil Code. While the reform significantly expands testamentary freedom, it does not remove siblings from Taiwan's statutory order of succession. Individuals who die without a valid will may still have their estates inherited by their siblings under Taiwan's intestate succession rules.
This article explains the legal significance of the amendment, compares the old and new rules, discusses who will be most affected, and highlights important considerations for childless individuals, married couples without descendants, overseas Taiwanese, foreign nationals, and international estate planning involving Taiwan.