Determination of the value of the object of the collation with respect to compulsory portion, and the inheritance share
2022
Abstract
The legal regulation of collation in inheritance law is one of the passages of the Czech Civil Code that raises the most questions and interpretation difficulties. After we have answered the first important question, namely what is subject to collation with respect to the compulsory portion/inheritance share, we must also deal with the question of how to determine the value of the object of the collation.
In the Czech Republic, this question is dealt with in Section 1659 of the Civil Code, which seems to be quite clear, but nevertheless, its interpretation and application raises several questions. This article addresses some of them, including a proposal for their solution.