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The 2026 amendment to the testamentary tax law: What is a fictive estate? How to plan wills and gifts?

The transfer of a real estate or financial asset may simultaneously involve legal issues such as estate tax, gift tax, inheritance, wills, reserved assets, and claims for the distribution of the difference in remaining marital property. This article will explain the key amendments to the Estate and Gift Tax Act of August 21, 2026, from a legal practice perspective, as well as the definition of fictitious property, and explore how those who need to make wills or gifts can respond.

The 2026 amendment to the testamentary tax law: What is a fictive estate? How to plan wills and gifts? Read More »

How to write a prenuptial agreement? What are the differences between a prenuptial agreement and a postnuptial agreement? Analysis of content clauses and legal effect.

一、婚前協議是什麼?為什麼要寫婚前協議? 「婚前協議」指雙方在結婚前,針對婚後財產管理、生活費用、家庭分工及其

How to write a prenuptial agreement? What are the differences between a prenuptial agreement and a postnuptial agreement? Analysis of content clauses and legal effect. Read More »

What are special points? Illustrate the calculation method of special points, 5 legal moves to fight against special points

(Updated 2026.01.1) Want to leave your estate to a specific person, or prevent someone from inheriting, but are limited by the reserved portion rules? Actually, it's possible to "legally" circumvent the reserved portion rules. This article will introduce the concepts and calculation methods of the inheritable portion and the reserved portion, as well as 5 clever ways to legally circumvent the reserved portion rules. Check out the lawyer's candid sharing!

What are special points? Illustrate the calculation method of special points, 5 legal moves to fight against special points Read More »

Special provisions for siblings have been removed! A comparison before and after the amendment: who is affected? The key is whether or not a will exists.

The special allowance for siblings has been removed. What are the consequences of not having a will? This article, written by a lawyer, analyzes the key points of the 2026 Civil Code amendment, the differences in inheritance rights, the importance of making a will, and overseas asset planning, and explains why the contents of a will should be reviewed.

Special provisions for siblings have been removed! A comparison before and after the amendment: who is affected? The key is whether or not a will exists. Read More »

A breakdown of the UK inheritance process: How can Taiwanese people inherit British property? (England and Wales section)

This article will focus on the legal system of England and Wales, systematically explaining the applicable law for inheritance in the UK, the qualifications of heirs, the rules of intestate succession, and the complete process for Taiwanese people to actually handle inheritance, helping you to have a clear and enforceable legal direction when dealing with UK inheritance.

A breakdown of the UK inheritance process: How can Taiwanese people inherit British property? (England and Wales section) Read More »

California inheritance process, what Taiwanese need to know about inheriting California inheritance

Each state in the United States has its own independent laws and regulations regarding inheritance of U.S. estates. In California, the region where clients most frequently inquire, special attention needs to be paid to the two provisions of marital property and intestate succession. Regarding the procedures and things you need to know about Taiwanese inheriting California inheritance, please refer to this article.

California inheritance process, what Taiwanese need to know about inheriting California inheritance Read More »