The inheritance scheme is the specified value of the inheritance that belongs to the heir in the succession. In order to determine the succession, the value of the inheritance must be multiplied by the corresponding heir's share of the inheritance, expressed in a normal fraction.
Modification of the subjective scope of the obligation to receive donations
When the inheritance division occurs between the successions or successions and the spouse of the heirs legally inheriting the inheritance, the obligation arises to credit for the inheritance scheme received from the heirs. This means that the value of donations made by the heir to the ascendant is added to the inheritance and then the inheritance of each heir is calculated, taking into account the value of the inheritance received from the heir. Minor donations are not normally made in the relationship.
However, the Civil Code gives the delegator the option to regulate his estate in his lifetime in accordance with his own will, making free-of-charge pledges to the heirs, while at the same time exempting the donation from the obligation to pass on to the inheritance.
The heir therefore has the option to modify the scope of the subjective obligation to pass donations. This is extremely important for the real will of the succession to make regulations with its assets. Article 1039 k.c.
gives the heir the opportunity to make two types of statements: the one exempting from the obligation to pass donations and pledges for inheritance collection for the purposes of the inheritance department and imposing such an obligation on the statutory heir for whom the law does not provide for such an obligation.
The statements mentioned above, in accordance with the overwhelming voice of the doctrine in this regard, may be made in any form. They do not have to be part of the legal act of a donation. In the light of the prevailing view of the doctrine, exemption from the obligation to pass may take the form of an independent legal act.
Nor does the provisions of the Civil Code indicate when a declaration of release of a donation from the obligation to credit for inheritance should be made. In literature, it is claimed that a suitable statement can be made, naturally, along with a donation, but also after a donation. It can also be deposited in the will.
Calculation of donations for storage calculation
The calculation of donations for the inheritance schedule should be distinguished from the calculation of donations for the maintenance calculation.
The most important difference is the possibility for the inheritancer to make a statement to exclude the donation from the inheritance fee, thus, the donation will not be taken into account in the inheritance department, while in the case of the maintenance institution, the crediting of donations is absolute, the inheritancer is not able to exclude donations from the deduction for the storage substrate calculation.
Also important, the addition of donations in the inheritance proceedings occurs only in the case of statutory inheritance by the descending or descending spouse, while in the calculation of the amount of maintenance due, all donations made by the inheritancer, regardless of who is the heir, shall be counted.
Finally, there is only legal inheritance in the succession procedure, whereas the deduction of donations to calculate the maintenance due occurs in the case of legal and will succession.
It is also worth pointing out that, in the case of the inheritance department of the statutory succession, the addition of donations is used to calculate the inheritance of the heir and the value that will be incurred after the grant has been made on the succession, the heir is not obliged to pay any amount due to the donation received. On the other hand, in the case of a donation for the purposes of calculating the substrate of the storage, the recipient may be obliged to pay the rightful storage.