How to Calculate the Reserved Portion — Formula for Calculating the Base Estate, Special Benefits, and Gifts

How to Calculate the Reserved Portion — Formula for Calculating the Base Estate, Special Benefits, and Gifts

This explains the calculation method that is most central to a claim for return of the compulsory share. It breaks down step by step the calculation of the base estate (assets at the time of commencement of inheritance − debts + gifts), the scope of inclusion of special benefits, the distinction between gifts to heirs and to third parties, and even the formula for calculating the specific shortfall in the compulsory share.
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