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.
老师好，既然都两者取大了，为什么说是他可以得到的minimum amount？还有什么其他方法如果妻子立刻死去他可以得到更多吗？
