NO.PZ202301041000002102
问题如下：
Determine the minimum amount (in EUR) that each child should receive if Emma were to die today. Show your calculations.
选项：
解释：
The Gondos’ three children are collectively entitled to one-third of the total estate under forced heirship. Assuming Emma were to die today, the estate tax is computed as:
The value of the
total estate, on an after-tax basis, is EUR 16,000,000 – EUR 6,200,000 = EUR
9,800,000.
The
three children are collectively entitled to one-third of the EUR 9.8 million
which equals EUR 3,266,667 (EUR 9,800,000/3). Each child would receive EUR
1,088,889 (EUR 3,266,667)/3.
老师，在上一个小问里，计算配偶税后可分配的金额时，采用了先分后税的方法，链接是https://class.pzacademy.com/qa/167041。为什么此处算孩子的可分配金额时，又变成先税后分呢？
