There are two deadlines for filing a claim for the return of the legally reserved portion of an estate. These are the one-year statute of limitations from the date you become aware of the gift or bequest, and the ten-year exclusion period from the date succession opens. If either period passes, the right to claim is extinguished. We summarize the practical points, including the 기준 for determining the starting point, how to interrupt the statute of limitations, and the possibility of relief after the deadline.

Please click the blog link below to see more details.