Inheritance Tax Reduction Case and Reserved Share

Inheritance Tax Reduction Case and Reserved Share

What is a Reduction Action in Inheritance Law?

A reduction action is a lawsuit filed to remedy the violation of the inheritance rights of the testator’s reserved heirs by exceeding the freedom of disposition and to ensure that the testator’s dispositions remain within legal limits.

A reduction lawsuit is a lawsuit related to inheritance law and can be filed upon the death of the testator (the person leaving the inheritance). It is not possible to file this lawsuit while the testator is alive. A reduction lawsuit is a highly effective legal action against attempts by the testator to deprive certain heirs of their inheritance.

What is the Heir’s Reserved Right to Inheritance?

Heirs with reserved inheritance shares are heirs whose inheritance shares are protected against the testator’s dispositions at certain rates. In other words, heirs who have an inheritance right that the testator cannot interfere with or dispose of in any way are called “heirs with reserved inheritance shares.” The reserved heirs whose inheritance shares are limited by the Civil Code are as follows:

Descendants of the deceased (children, adopted children, grandchildren, and their children),

The deceased’s parents,

T he deceased’s spouse.

The deceased’s siblings, who were previously considered reserved heirs, have been removed from this category by amendment. However, in cases of death occurring before May 10, 2007, when this amendment was made, the reserved shares of siblings will also be taken into account in any reduction proceedings initiated thereafter.

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