From a practical point of view, the future heir often wants to dispose of his assets while still alive, making donations to his loved ones. This has a serious effect on inheritance law, which many people do not know about.
The heirs who have been left out of the will will have the right to seek a leave of absence from the heirs of the will. It should be stressed that, when calculating the allowance, donations made to persons who are heirs or entitled to the allowance will be added, regardless of the period when the donation was made.
In addition, the person who has been given the subsidiary responsibility for the payment of the retainer in the event that the rightholder cannot receive the rightful storage from the heir or person to whom the debt note has been made. He is obliged to pay this sum only within the limits of the enrichment resulting from the donation.
In calculating the storage allowance, donations made to persons who are heirs or entitled to the storage allowance will be added, regardless of the period when the donation was made
The signing of a property donation agreement can therefore very often involve the obligation to pay a retainer in the future.
Lifetime contract
A legal solution, which may also enable the future heir to pass on his own property in accordance with his or her own will, without exposing loved ones to a possible claim for custody, is the conclusion of a life contract.
In the life contract, the owner (lifer) undertakes to transfer the property to the buyer and the buyer undertakes to provide the seller with a life-long subsistence (Article 908(1) k.c.). Unless otherwise specified in the contract, life support includes accepting a seller as a householder, providing him with food, clothing, housing, light and fire, providing him with adequate assistance and care in sickness, and, after death, organizing his own funeral at the expense of the local customs.
In order to preserve the nature of the life contract, the buyer’s obligation must be defined as a lifetime. The life contract is based in any case on the buyer's obligation to maintain the entity for life for which the life sentence has been established. The purchaser is obliged to provide life benefits to a lifer once he has taken possession of the property and not at the time of the transfer of ownership, so the obligations arising for the acquirer under the life contract at the time of granting the property.
Life contract and custody
In accordance with the abovementioned provisions of the Civil Code, a person is obliged to pay the maintenance and a donation made to the heirs is included in the substrate of the holding from which the amount due to the maintenance is calculated.
Here it should be clarified that a donation is a free transfer of part of its wealth to the gifted. A life contract is, on the other hand, a paid, equivalent contract.
The life contract is reciprocal because the element of reciprocity is a category assessed from the point of view of the subjective perception of the parties rather than the economic value of the mutual benefits. The contractually binding life sentence acquires the property in return for the life of the transferor.
As a result of the fact that a life contract, unlike a donation agreement, is a remunerated delivery, the value of the property life contract transferred cannot be taken into account in calculating the substrate of the storage, and the heir's lifer will not be able to demand the sum of money to supplement the storage. However, it should be stated that in a certain factual situation, the heir may attempt to undermine the life contract , for example by demonstrating its possible appearance.
From a tax point of view, it is worth pointing out that the doctrine holds the view that a tax liability does not arise in the case of a life-long contract, since the life-cycle benefit obtained from the acquirer of the property is of material value, but is merely an equivalent for over-real estate.