The amount of the reserved share is half of the inheritance share that would fall to the descendant, the spouse or parents of the heir if statutory inheritance occurred. If the holder of the reserved share is permanently unable to work or if the descendant is a minor, he is entitled to two-thirds of the value of the share.
When calculating the inheritance share constituting the basis for calculating the reserved share, the estate shall be divided according to the rules of statutory inheritance specified in Book IV, Title II of the Civil Code.
In addition to the established circle of statutory heirs, the calculation of the reserved portion also includes heirs deemed unworthy and heirs who have rejected the inheritance. However, heirs who have renounced inheritance or have been disinherited are not included.
It should be noted that while donations made before the death of the testator are added to the estate constituting the basis for calculating the reserved share, these additions are subject to restrictions.
First, when considering the reserved share, only donations made by the testator to the heirs are counted. This means that any donations made to other people, even substantial ones, are not added to the amount for which the entitled person may apply. This exclusion includes donations to the foundation, but also to a family member – if he is not among the legal heirs (e.g. to a brother in a situation where the legal heirs are the spouse and children).
In addition, the estate shall not include small donations customarily accepted in a given type of relationship, made more than 10 years before the death of the testator, or (in the case of a descendant), made by the testator in less than three hundred days before the birth of the descendant. Similarly, if the deceased’s spouse is entitled to the reserved share of the estate, no donations made before the date of marriage are added to the estate.
At the same time, the heir’s reserved share includes vindication records and donations made by the testator on his behalf. The reserved portion also includes, if the testator’s descendant is entitled, the costs of upbringing and education borne by the testator – as long as these costs exceed the average measure adopted in the given environment.