Under Polish law, in testamentary succession, shares in the estate may be determined freely by a testator. Testators are free to make any dispositions in respect of their assets when drafting a will. For example, a testator may pass on all of his/her assets to one of his/her several children. However, it has to be borne in mind that Polish law provides for the institution of a reserved portion. Descendants, a spouse and parents of the deceased who would be called to succeed by law are entitled to, if permanently incapable of working or if a descendant is a minor, two-thirds of their share in the estate that would fall to them in statutory succession; in the remaining cases, they are entitled to one-half of the value of their share in the estate that would fall to them in statutory succession (reserved portion). A reserved portion is a debt which can be claimed from the heir by the entitled person, however, it does not impose any restrictions on a testator in respect of the contents of his/her will.