巖川國際法律事務所 Celsum Law Firm

巖川國際法律事務所 Celsum Law Firm Celsum Law Firm is your trusted partner for legal services in Taiwan.

Based in Taipei, our lawyers specialize in business law, intellectual property, tax, labor, estate planning and family law.
巖川國際法律事務所提供臺灣法律服務，本所專精於商務法律、智慧財產權、稅法、勞動法等法領域，並為高資產人士提供財產規劃。

[Celsum Law Firm – Legal Update] Forced Heirship Rights for Siblings AbolishedOn July 28, 2026, Taiwan's Legislative Yua...
28/07/2026

[Celsum Law Firm – Legal Update]
Forced Heirship Rights for Siblings Abolished

On July 28, 2026, Taiwan's Legislative Yuan passed a landmark amendment to the Civil Code abolishing the forced heirship rights previously granted to siblings.
This reform expands testamentary freedom, but it does not remove siblings from Taiwan's statutory order of succession.
Without a valid will, siblings may still inherit under Taiwan's intestate succession rules.
The amendment is particularly important for childless individuals, married couples without descendants, overseas Taiwanese, and foreign nationals with assets in Taiwan.

法律快訊｜兄弟姊妹特留分正式刪除
2026年7月28日，台灣立法院三讀通過《民法》修正案，正式刪除兄弟姊妹的特留分制度。
本次修法擴大了遺囑自由，但刪除的是兄弟姊妹的特留分，而不是法定繼承權。
如果沒有預立合法有效的遺囑，兄弟姊妹在符合繼承順位時，仍可能依法繼承遺產。
本次修法對單身無子女者、無子女夫妻、海外台灣人，以及在台灣持有資產的外國人，都具有重要影響。

#台灣繼承法
#遺囑


18/02/2026

馬承佑律師於《全國律師》月刊發表專文
Attorney Cheng-Yu (Paul) Ma Publishes in the Taiwan Bar Journal

本所 馬承佑律師 於《全國律師》月刊2026年2月號發表文章：

🔹 〈逃漏稅捐罪與洗錢罪之交織：從國際潮流到我國實務與未來挑戰〉

本文聚焦近年《洗錢防制法》修法趨勢，整理臺灣法院關於逃漏稅捐衍生洗錢行為之裁判見解，並結合國際立法發展，分析未來可能出現之爭議與制度挑戰，提出具體解釋方向與實務建議。

Celsum Law Firm is pleased to share that Attorney Cheng-Yu (Paul) Ma has published an article in the February 2026 issue of the Taiwan Bar Journal, titled:

🔹 “The Intersection of Tax Evasion and Money Laundering: From International Trends to Taiwan’s Practice and Future Challenges.”

The article analyzes recent AML reforms in Taiwan, reviews court decisions on tax-related money laundering cases, and discusses emerging legal challenges with proposed interpretative approaches.

📖 文章全文已刊登於全國律師聯合會官方網站
🔗 連結請見留言區

#巖川國際法律事務所

#馬承佑律師
#全國律師
#洗錢防制
#逃漏稅捐


#白領犯罪
#法學研究

Address

中正區衡陽路10號12樓
Taipei
100

Opening Hours

Monday 09:00 - 18:00
Tuesday 09:00 - 18:00
Wednesday 09:00 - 18:00
Thursday 09:00 - 18:00
Friday 09:00 - 18:00

Telephone

+886266039094

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