THE LEGAL SITUATION IN LUXEMBOURG
Within the Grand Duchy of Luxembourg, the total disinheritance of children is not permissible under the law of succession.
Pursuant to the statutory provisions governing the réserve héréditaire (reserved portion), descendants in the direct line hold an inalienable right to a portion of the estate, which may not be infringed upon.
In accordance with the applicable rules, the reserved portion is determined as follows:
- one half of the legal share where there is a sole child;
- two thirds of the estate where there are two children;
- three quarters of the estate where there are three or more children.
This protection is binding on any testator, irrespective of the extent of his or her testamentary freedom. While it is legally permissible to reduce the share of a child by way of testamentary disposition, such reduction may only occur within the limits prescribed by the reserved portion.
Only in exceptional circumstances, strictly provided for by law, may the disinheritance (exhérédation) of a reserved heir be justified. Such instances are of restrictive application and remain exceptional in nature.
It must further be emphasised that this protection extends solely to biological and adopted children. Stepchildren, in the absence of adoption, are not entitled to any reserved portion.
Accordingly, while a testament may freely arrange the allocation of the disposable part of the estate, it cannot have the effect of depriving a child of the minimum share guaranteed to him or her by law.