1.

Background

On March 17, 2026, significant amendments to the Civil Code concerning the inheritance system were promulgated, taking effect immediately. These amendments introduce critical reforms on three key areas: (i) expanding the grounds for disinheritance, (ii) protecting heirs who made special contributions, and (iii) and rationalizing the method for returning legal reserve shortages.

Previously, on September 20, 2024, the National Assembly passed an amendment (effective as of January 1, 2026) creating the grounds for disinheritance. This allowed family courts to limit the inheritance rights of parents who neglected their duty to support or abused their minor children. However, there was consistent criticism that this should not be limited to parents. Consequently, this latest amendment has amended the scope to encompass all legal heirs.

Furthermore, on April 25, 2024, the Constitutional Court ruled that it is unconstitutional to grant legal reserves to heirs who committed immoral acts and to ignore an heir’s contributory share in determining the legal reserves, setting a legislative deadline of December 31, 2025. Following extensive discussions in the National Assembly and academia, it was enacted to ensure greater compensation for an heir’s contributions.

Regarding the methods of returning the legal reserve, the previous “Return in Kind” principle often led to management disputes when co-heirs claimed portions of stocks gifted or bequeathed to a corporate successor. This amendment addresses such issues by changing the primary method to “Return of Value” (monetary compensation).
 

2.

Key Provision of Amended Civil Code
 

A.

Expansion of Scope for Disinheritance (Article 1004-2)

All potential heirs, including lineal ascendants, descendants and spouses, can now be subject to disinheritance if they have gravely violated their duty to support, committed a serious criminal act or engaged in other extremely undue treatment toward the decedent.
 

B.

Introduction of Grounds for Excluding “Special Benefit” (Article 1008)

Previously, any assets gifted to an heir before the decedent’s death were generally treated as “Special Benefits” (an advance on their inheritance), which often reduced that heir’s final share. However, the amended law now introduces an exception whereby gifts or bequests made as compensation for special support or special contributions to the decedent’s assets are no longer considered “Special Benefits.” This ensures that those who contributed most to the family receive their due reward.
 

C.

Principle of Return by Value (Article 1115)

Previously, the law required the return of the property itself, which the Supreme Court interpreted as a “Return in Kind” principle. The amended law explicitly defines the method of return as “Return of Value” (monetary compensation).
 

3.

Outlook and Response Measures

Upon promulgation, with the expansion of the disinheritance rules to all heirs, we anticipate a significant increase in cases where co-heirs request the loss of each other’s inheritance rights during disputes. In addition, the interpretation and criteria for “grave violation of support duties,” “serious criminal acts” and “extremely undue treatment,” which are the grounds for disinheritance, are expected to emerge as major litigation issues. As the amended law on this point will apply retroactively to the succession opened after the Constitutional Court’s decision on April 25, 2024, this amendment will have a significant effect even on currently pending cases.

Additionally, as contributory gifts or bequests are now excluded from “Special Benefits” in determining the partition of inherited property and the legal reserve, the burden of proving special support or special contribution will become increasingly important. In cases where a specific heir has received a larger portion of assets and a dispute is expected, it is essential to proactively prepare documentation that can prove the heir’s contribution to the decedent’s assets.