A son lived with his mother for many years and provided her with informal care. The father died in 1995. In his will, he named his wife as sole heir. However, the two sons claim their legitimate portions, which add up to 4/9e portion of father's estate. That estate includes father's share in the marital home. The property remains in his name even after his death. In 2019, mother dies.
Property claim, not a claim
The Supreme Court ruled that under the old inheritance law, a claim to the legitimate portion leads to a claim to the assets of the estate. That inheritance law applied until 1 January 2003. By invoking their legitimate portion, the sons became partners in father's estate. In doing so, they did not acquire a claim against mother. Such a claim could have arisen in a later distribution, but that distribution never took place. Therefore, without a claim, there is no interest to calculate.
Claim not worked out
The court ruled that the sons' property right at the time of mother's death had been worked out under the New Civil Code Transitional Act. The Supreme Court corrects this. That law only requires the legitimised person to declare within the stipulated period that he wishes to receive his legitimate portion. He does not have to actually claim distribution within that period. Thus, the sons' claim is not elaborated. Therefore, that entitlement must be taken into account when determining mothers' estate, by 4/9e of father's share of the property to be deducted.
No partner exemption for child
The son also invokes the partner exemption. He lived with his mother for many years and provided her with informal care. Under the law in force at the time, although an exemption for informal carers exists, it does not apply to blood relatives in the direct line. The son is not entitled to the partner exemption.
Old inheritance law still works
This ruling is relevant for estates that opened before 2003 and have not yet been fully settled. Under the old inheritance law, a claim to the legitimate portion gives a claim under property law, not a claim. That claim can still be asserted, even now that the new law of succession has been in force for more than 20 years.