Maximising tax benefits for spouses

To ensure that the spouse receives as large a share as possible, this can be specified in the will. In doing so, the statutory shares must be taken into account:

• Children are entitled to a quarter of the estate.
• A maximum of three quarters may be allocated to the spouse.

Only if the children voluntarily waive their statutory share can the entire estate be allocated to the spouse. This waiver must be set out in an inheritance agreement signed by all the children and the spouse.

Other options:

• A marriage contract in which the spouses mutually allocate all accrued assets to each other (e.g. the assets accumulated jointly, often including the family home).
• If one spouse has contributed significantly more or inherited a larger share, switching from a share in accrued gains to a community of property may be advisable.
• Usufruct over the children’s share of the inheritance is also an option.