摘要
遗产归扣是在保障父母意思自治前提下的一项衡平措施,不影响生前赠与的效力,将特别赠与推定为应继份的预付,以实现同等慈爱预设下各子女对遗产的平等分配。多子女时代有必要重新引入遗产归扣,解决父母对部分子女购房出资等特别赠与在继承环节引发的纠纷。民法典存在容纳遗产归扣的解释论空间,归扣义务人和权利人限于直系卑亲属继承人,对代位继承人、放弃或丧失继承权的继承人等特殊主体是否负担归扣义务区分情况具体界定;归扣财产范围限于超过日常家庭生活需要的大额特别赠与;归扣方式采取价值返还模式,受赠财产超出应继份部分无需返还,也无权继续参与剩余遗产分配;价值计算通常以继承开始时为准,受赠财产为消耗物、金钱或者损毁、灭失时区分情形具体分析。为了实现必留份和遗产酌给份,无需承认遗产归扣发生返还相应受赠财产的“强效力”,而是借鉴债权人撤销权,必要范围内撤销生前赠与、遗嘱及遗赠并请求受赠人返还相应财产价值。
Heritage deduction is an equitable measure guarantee the decedent's autonomy of will.Without affecting the validity of the inter vivos gift,the heritage deduction system presumes the special gift to be a installment of inheritable shares in order to achieve an equal distribution of the estate among the co-heirs.In the case of multiple children,it is necessary to reintroduce the heritage deduction system to resolve the disputes arising from special gifts such as parental contribution to the purchase of a house for certain child.China's Civil Code has reserved the room for the interpretation of the heritage deduction system,and the heritage deduction obligation is limited to the lineal descendant heirs,and the special subjects such as subrogated heirs and heirs who have renounced or lost their inheritance rights are defined differently;the scope of the heritage deduction is limited to large special gifts that exceed the needs of daily family life.It is based on a return of value model,which means that the excess of the gifted property over the inheritable share is not subject to reversion and the gifted heirs are not entitled to continue to participate in the distribution of the remainder of the estate;the calculation of value is usually based on the beginning of the inheritance,and the circumstances are differentiated when the gifted property is consumable,money,destroyed or lost.In order to realize the mandatory and discretionary share of the estate,it is not necessary to recognize the"strong effect"of the obligation to return the corresponding gifted property arising from the heritage deduction,but rather to revoke inter vivos gifts,wills and bequests to the extent necessary and request the donee to return the corresponding property value as the creditor's right to revoke does.
出处
《东方法学》
北大核心
2023年第6期167-177,共11页
Oriental Law
基金
清华大学自主科研文科专项(项目批准号:2021THZWJC20)的阶段性研究成果
关键词
归扣
财产合算
多孩政策
法定继承
必留份
特别赠与
heritage deduction
collatio bonorum
multiple children policy
legal inheritance
mandatory share of the estate
special gift
