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Lich · 2023年07月29日

请教老师，两者取个最大的是个规定吗？

  1. CFA III
  2. 个人IPS

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NO.PZ202301041000002101

问题如下：

termine the minimum amount (in EUR) that Bert should be entitled to before estate taxes, if Emma were to die today. Show your calculations.

选项：

解释：

The Gondos’ total estate is EUR 16 million. Bert is entitled to the greater of:

• One-half of the increase in the value of the total estate during the marriage under community property: (EUR 16 million – EUR 6 million) x 0.50 = EUR 5 million, or

• One-third of the total estate under forced heirship: EUR 16 million / 3 = EUR 5.33 million

Therefore, the minimum amount Bert is entitled to, before considering estate taxes, if Emma were to die today, is the greater of his share under community property and forced heirship, which is EUR 5.33 million.

如题

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王暄_品职助教 · 2023年07月29日

这是默认的，因为我们从现实角度思考，受益人也一定会两者取最大~

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