Can I help one of my children without this reducing his/her share in the inheritance?
Yes, you can. Gifts of common value and the maintenance provided to descendants who are in need of support are exceptions to the obligation of inclusion described under the previous point. (These shall not be included even if the deceased expressly stipulates it.)
According to the dispositions on the reserved portion (see the rules above and below), it is mandatory to include the assets given by the deceased within ten years before his/her death into the base of the reserved portion. However, here we can find similar exceptions as in the case of the obligation of inclusion: the value of gifts not exceeding the common value and the value of maintenance given to the descendants shall not pertain to the basis of the reserved portion. Besides, the deceased is entitled to cancel the inclusion of gifts with an express declaration. These gifts shall not be added to the basis of a beneficiary’s own reserved portion and shall not be applied to satisfy his/her reserved portion.
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Magyar Országos Közjegyzoi Kamara
Pasaréti út 16.,
H- 1026 Budapest, Magyarország
Tel.: +36 – 1 – 489 – 48 80
Fax: +36 – 1 – 356 – 70 52
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www.kozjegyzo.hu