Legitimate portion in Lithuania

The legitimate portion is one of the most important and complex institutions of inheritance law in Lithuania, as well as in many other countries worldwide. A similar legal construction has been adopted in our Polish legal system, among others. On the other hand, there are countries where the legitimate portion does not exist at all. The United States can serve as a flagship example in this regard, where testators are not bound by legal provisions that limit their last will to some extent.

Due to the aforementioned limitations, the legitimate portion has its opponents. However, they must simply accept it. Inheritance law provisions are, in the vast majority, absolutely binding regulations. There is basically no room here for the parties’ will to shape the legal status differently. Therefore, in today’s article, we have decided to discuss the most important issues related to the legitimate portion in Lithuania.

The primary goal of the institution of the legitimate portion in Lithuanian inheritance law is to ensure a minimum level of protection of the property interests of the closest relatives of the deceased when they are no longer alive. The death of the testator is most often associated not only with the loss of a loved one and psychological harm but also with certain specific financial losses. This mainly concerns situations when the testator was the main, and sometimes the only, breadwinner of the family. In such cases, the loss of a relative can be most severe.

To mitigate the undesirable financial consequences of the testator’s death, Lithuanian inheritance law introduces the institution of the legitimate portion into the local legal system. This, along with the so-called available part, constitutes the estate remaining after the testator’s death. While the latter remains at the testator’s free disposal, the legitimate portion has been reserved by law for the closest family. Therefore, the testator is not entitled to freely dispose of this part of the property, as it would violate the absolutely binding provisions of Lithuanian inheritance law.

Only certain members of the testator’s family can receive the legitimate portion in Lithuania. The circle of persons entitled to the legitimate portion is indicated in Article 5.20 of the Lietuvos Respublikos civilinis kodeksas (the Lithuanian Civil Code). In accordance with the aforementioned article, in Lithuania, the legitimate portion is due to the testator’s children, their spouse, and parents who were financially dependent on the testator, taking into account their financial situation at the time of the testator’s death.

It is worth noting that Lithuanian inheritance law treats adopted children equally with biological children. Therefore, they have equal inheritance rights. A similar solution has been adopted with regard to adopters. Therefore, it can be assumed that adopted children and adopters are also entitled to the legitimate portion in Lithuania.

Regardless of the will’s content, eligible persons in Lithuania are entitled to at least half of their statutory share in the inheritance. Therefore, to correctly determine the amount of the legitimate portion, it is necessary to first refer to Lithuanian inheritance law provisions relating to statutory inheritance. For the sake of precision, it should be added that the legitimate portion constitutes only the minimum share of the estate guaranteed by the law. Therefore, there is nothing preventing an heir from receiving a significantly larger bequest from the testator.

Furthermore, when determining the amount of the legitimate portion in Lithuania, the value of the estate is taken into account. It is necessary to consider the value of ordinary home furnishings and household items, which is a direct result of the current provisions of Lithuanian inheritance law.

When inheriting assets in a foreign country, familiarity with the inheritance law provisions abroad is essential. Moreover, it is worth being aware of the provisions of other branches of law in inheritance matters, especially administrative law and tax law. Since ignorance of the law is harmful, and even a minor mistake can cost a lot, it is worth entrusting your inheritance matters to an experienced professional. At the Lawyer in Europe law firm, we have been providing high-quality legal services related to inheritance abroad for many years.

If you have been called to inherit in Lithuania or would like to receive professional legal advice in the field of inheritance law abroad, we cordially invite you to contact our law firm. We will be more than happy to handle your case, relieving you of all the bureaucracy and unnecessary stress.