Philippe and Helena Berelli live in a community property regime with their two children. The community property regime entitles a surviving spouse to receive one-half of the community property after the first spouse's death. There are also forced heirship laws in their country that entitle a spouse to one-third of the total estate and the children are entitled to split one-third of the total estate. After their marriage，Philippe received an inheritance that was retained as separate property and is worth €200,000 today. The remainder of the estate is considered community property. Suppose Philippe passes away today with a total estate of €800,000 and wishes to bequeath €300,000 to his surviving mother.
Helena is entitled to the greater of her share under community property or forced heirship rules. Under community property, she is entitled to receive one-half of the community property, or 0.50(€800,000 -€200,000) = 300,000. 为什么不减去给母亲的30万
Under forced heirship rules she is entitled to one-third of the total estate, or (1/3)( €6800,000) =€266,667. Therefore, Helena is entitled to 300,000. 680万哪里来的
