If only one of the spouses has children of their own and the childless spouse dies first, the widow inherits first from the deceased childless spouse.
What happens when they both die?
After the death of the widow, the property is distributed first to the secondary heirs of the deceased spouse (usually the parents, siblings, children of siblings of the deceased spouse) and to the widow's heirs. In this case, the property is usually divided equally between the heirs of the spouses by virtue of the matrimonial property regime, provided that the spouses had a matrimonial right to each other's property.
A childless spouse should make a will
However, a childless spouse can deviate from this legal right of inheritance by making a will and designate his or her property to another person or entity, or, for example, to his or her spouse's children. In that case, the childless spouse's property will no longer pass to his or her statutory secondary heirs after the death of the widow.
If there are no children of your own and your spouse's children have become close, you may want to protect your spouse's children with a will. Similarly, where no inheritance is to be left to one's own heirs (siblings or parents), the will will often take account of the spouse's children.
Spouse's children and inheritance tax
For inheritance tax purposes, the taxpayer treats the children of a spouse as if they had been the testator's heirs.
In other words, if you want to leave property to your spouse's children by will, the tax authorities will treat them as if they were heirs intestate, i.e. at a lower tax rate.
A lawyer's recommendation
A childless person can decide by will how all his or her assets are to be distributed after his or her death. We recommend that you find out in advance who will inherit and whom and to whom the property will go after the first beneficiary. At the same time, we recommend that the childless person always makes a will to ensure that his or her property goes to the person he or she has chosen as heir.
Article drafted by the AdvocateTuula Rainto, Asoianajotoimisto Amos. You can always call him free of charge, tel. 010 299 5090. You can see our price list Here.
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