Inheritance law

Usufruct and Habitation in the Estate: The Effect of Limited Real Rights on Heirs

Abstract

The study treats comparatively the place of usufruct and habitation in the account of the estate, in reduction (tenkis) and in partition actions.

Limited real rights open a gap between the gross value of the estate and the heirs’ practical power of enjoyment. While usufruct continues, the partition of bare ownership affects the subject-matter of a dissolution action and the sale value.

The narrower scope of habitation may generate a distinct deduction in the economic appraisal of the dwelling. In the reduction account, the value of these rights must be taken together with lifetime gifts.

Drawing on judicial decisions, the article proposes a practical framework of calculation and action.