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.
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