NO.PZ202301041000002102
问题如下：
Determine the minimum amount (in EUR) that each child should receive if Emma were to die today. Show your calculations.
选项：
解释：
The Gondos’ three children are collectively entitled to one-third of the total estate under forced heirship. Assuming Emma were to die today, the estate tax is computed as:
The value of the
total estate, on an after-tax basis, is EUR 16,000,000 – EUR 6,200,000 = EUR
9,800,000.
The
three children are collectively entitled to one-third of the EUR 9.8 million
which equals EUR 3,266,667 (EUR 9,800,000/3). Each child would receive EUR
1,088,889 (EUR 3,266,667)/3.
如果先1/3， 这样每人都能抵扣，人均到手遗产更大
