Inheritance shares of special beneficiaries
Who is a special beneficiary?- A special beneficiary refers to a person who has previously received a gift or testamentary gift of property from the inheritee among co-inheritors (Article 1008 of the “Civil Act”).
What is a special benefit?- A special benefit refers to the property transferred to the co-inheritors as a gift or testamentary gift.
How to calculate the share of inheritance if there is a special beneficiary- If any one of the co-inheritors has previously received a gift or testamentary gift of the property from the inheritee, and such property received is of less value than his/her share of the inheritance, he/she will be entitled to a share of the inheritance within the limit of the difference between the gifts and his/her legal share of inheritance (Article 1008 of the “Civil Act”).
- If the value of the property received as a gift or testamentary gift by the special beneficiary is of less value than his/her share of inheritance, he/she may claim the share of inheritance that falls short against other inheritors (Article 1008 of the “Civil Act”).