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.
老师，我在类似问题中看到有强制继承权时不需要考虑税收，所以不谈allowance问题。我有两个follow-up questions：
- 强制继承权只针对配偶吗
- 只有强制继承权不考虑税收，所以不考虑allowance吗？
