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[TOPIC 4] TESTAMENTARY SUCCESSION | Share of the Heirs in the Last Will and Testament
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In our past videos, we have discussed the basic concepts of succession and the testamentary succession. You may watch it here;
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In this video, we discuss the sharing of the heirs in the estate of the decedent when the decedent left his last will and testament. As a summary of the lecture in this video, the inheritance left by the decedent is divided into two: the legitime and the free portion. The legitime is that portion of the estate which is reserved for the compulsory heirs. While, the free portion is that portion which the testator may distribute to anyone he wants to inherit without sacrificing the inheritance of his compulsory heirs. As a rule, the legitimate children, collectively, will share 1/2 of the entire estate, while the surviving spouse shall have a share of one legitimate child. On the other hand, the illegitimate children, each of them, will get only a half of the share of that of the legitimate child.
Please watch this video for more discussions, and for more illustrative problems.
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If you want to learn more about business and transfer taxes, watch the following videos:
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In this video, we discuss the sharing of the heirs in the estate of the decedent when the decedent left his last will and testament. As a summary of the lecture in this video, the inheritance left by the decedent is divided into two: the legitime and the free portion. The legitime is that portion of the estate which is reserved for the compulsory heirs. While, the free portion is that portion which the testator may distribute to anyone he wants to inherit without sacrificing the inheritance of his compulsory heirs. As a rule, the legitimate children, collectively, will share 1/2 of the entire estate, while the surviving spouse shall have a share of one legitimate child. On the other hand, the illegitimate children, each of them, will get only a half of the share of that of the legitimate child.
Please watch this video for more discussions, and for more illustrative problems.
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If you want to learn more about business and transfer taxes, watch the following videos:
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