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Reserved portion (zachowek) calculatorTable of contents
Gifts made during a person’s lifetime can materially change the reserved portion. In practice, this is one of the most disputed elements because gifts can increase or decrease the estate base.
When calculating the reserved portion, the estate base may include not only assets left at death but also specific gifts made earlier. This helps the claim reflect the real value distributed by the deceased.
Not every gift has the same effect. The relationship with the recipient and the time since the transfer both matter. As a rule:
In practice, the context and documentation are crucial.
If the gift was within the family, it is worth checking tax formalities: Gift in the family — exemptions and tax.
In practice, the value is established based on documents and valuation. As a rule, the condition at the time of the gift and prices at the time of calculation are considered, which can create significant differences. In court disputes, expert opinions are often used, especially for real estate.
For real‑estate gifts, see: Real estate gift — tax and formalities.
The more organized the documentation, the easier it is to defend the calculation.
Cash gifts are usually easier to document (bank transfers). For in‑kind gifts, valuation is critical because it directly affects the reserved portion result.
A parent gifted an apartment to a child a few years before death. In the reserved portion case, the property’s value may be included, which can increase the claim of other eligible heirs.
A gift to an unrelated person may still matter, but the impact depends on circumstances and the time elapsed. That is why each case needs an individual assessment.
Yes, if the eligible person previously received a benefit that is counted toward the reserved portion. The value is then deducted from the claim.
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