Abstract

RODRIGUEZ PINTO, MARÍA SARA. The Repeal of the "Cuarta de Mejoras" (Forth for Improvements) and Other Amendments to the Reestablishment of the Freedom of Will in Chile. Rev. Derecho Privado [online]. 2020, n.39, pp.359-382.  Epub Nov 02, 2020. ISSN 0123-4366.  https://doi.org/10.18601/01234366.n39.14.

The target of this article is to examine the direct and indirect restrictions on the freedom of will in the Chilean law, to argue for its amendment by the repealing the cuarta de mejoras (fourth for improvements) and the reduction of the succession rights of ascendants and surviving spouse (or domestic partner). The method consisted of reviewing publications available in Chile and the changes that Chilean legislation has undergone, as well as indicators of inheritance tax collection and the use of the testament as an instrument of succession planning. A fast and direct way to increase the freedom of will is the repeal of the fourth for improvements.

Keywords : Chile; law of decedent's estate; forced heirship; testamentary legal restrictions; freedom of will; inheritance tax law.

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