A partilha em vida no contexto do planeamento sucessório

: alteração superveniente no valor dos bens, correspondência com as tornas e igualação dos descendentes

Abstract

Article 2029 of the Portuguese Civil Code establishes a particular modality of inter vivos donation, known as “life's partition”, which specific elements are the requirement for the presumed legitimate heirs of the donor to intervene and the consent of all those involved, as well as the operation of the equalizing shares mechanism to guarantee equalization between the donees and the non-donees. Starting with an analysis of the complexity of this system, which has risen to some controversy, particularly regarding the way in which it is linked to the institutes of collation and reduction for inofficiousness, we sought to uncover its legal nature. The enormous relevance of the improperly named “life's partition” in the context of succession planning justifies the contribution of this study to the search for solutions to deal with the possible loss of correspondence with the equalizing shares before the fluctuations in the value of the donated assets, due to supervening circumstances, such as the pecuniary update at the time of the opening of the succession.

Date of Award	18 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rita Xavier (Supervisor)