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LouisLiu · 2024年07月02日

CFA III, Individual IPS 财产继承题目Question

  1. CFA III
  2. 个人IPS

* 问题详情，请 查看题干

NO.PZ202301041000002101

问题如下：

termine the minimum amount (in EUR) that Bert should be entitled to before estate taxes, if Emma were to die today. Show your calculations.

选项：

解释：

The Gondos’ total estate is EUR 16 million. Bert is entitled to the greater of:

• One-half of the increase in the value of the total estate during the marriage under community property: (EUR 16 million – EUR 6 million) x 0.50 = EUR 5 million, or

• One-third of the total estate under forced heirship: EUR 16 million / 3 = EUR 5.33 million

Therefore, the minimum amount Bert is entitled to, before considering estate taxes, if Emma were to die today, is the greater of his share under community property and forced heirship, which is EUR 5.33 million.


老师好，关于上边这个题的知识我有个疑问想确认一下。

community property regime 和 forced heirship rules 是两种情况下的财产继承方式。如果同时存在需要遵守第二个forced heirship rules强制继承权对吗？不管计算结果谁大谁小？


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王暄_品职助教 · 2024年07月02日

在一些法律体系下，可能会规定“forced heirship rules”（强制继承权规则）具有优先权，这意味着无论“community property regime”（共同财产制度）如何分配财产，都必须遵守“forced heirship rules”的规定。在其他法律体系下，可能会有不同的规定。

因此，你的理解是正确的：如果这两种规则同时存在，需要遵守可能具有优先权的“forced heirship rules”。

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