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jqm · 2020年03月26日

问一道题:NO.PZ2018091705000043

问题如下:

Describe how an individual can attempt to reduce or even avoid the impact of forced heirship.

选项:

解释:

:

Under civil law, ownership is a precise concept that is tempered by statutes that place certain limitations on the free disposition of one’s assets. Under forced heirship rules, for example, children have the right to a fixed share of a parent’s estate. This right may exist whether or not the child is estranged or conceived outside of marriage. Forced heirship in civil law countries may reduce or eliminate the need for a will. Wealthy individuals may attempt to move assets into an offshore trust governed by a different domicile to circumvent forced heirship rules. Spouses typically have similar guaranteed inheritance rights under civil law forced heirship regimes. In addition, spouses have marital property rights, which depend on the marital property regime that applies to their marriage. Individuals can attempt to reduce or avoid forced heirship by:

 moving assets into an offshore trust governed by a different jurisdiction;

 gifting or donating assets to others during their lifetime to reduce the value of the final estate upon death; or

 purchasing life insurance, which can move assets outside of realm of forced heirship provisions.

Such strategies, however, may be subject to "clawback" provisions that provide a basis for heirs to challenge these solutions in court.

您好,不是说trust 不能被clawback吗?答案里为何说可以?

1 个答案

Olive_品职助教 · 2020年03月26日

嗨,努力学习的PZer你好:


答案也只是说mayb be,具体能不能被clawback,还要看法律规定。书上正文提到clawback是指一些国家或地区法律上赋予继承人的权利。如果继承人拿到手的钱不够,那么可以把donate出去的钱要回来,书上原文我贴上来你可以参考一下:

Wealthy individuals may attempt to move assets into an offshore trust governed by a different domicile to circumvent forced heirship rules. They may alternatively attempt to reduce a forced heirship claim by gifting or donating assets to others during their lifetime to reduce the value of the final estate upon death. In a number of jurisdictions, however, “clawback” provisions bring such lifetime gifts back into the estate to calculate the child’s share. If the assets remaining in the estate are not sufficient to cover the claim, the child may be able to recover his or her forced share from the donees who received the lifetime gifts.


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