The Estate, the Disinherited Son and the Hidden Bank Account
Todor dies on 8 April leaving a widow, Ana, and two sons, Petar and Simeon. His will, made by notarial deed in 2022, leaves the whole estate to Petar and states that Simeon 'receives nothing'. The estate consists of a house worth 240,000 BGN, a car worth 20,000 BGN, and a bank deposit of 60,000 BGN that Petar does not disclose. Simeon is disabled and has no income. Ana claims her share of the matrimonial property and her reserved portion. Petar presents the will and asks the notary to issue a certificate of inheritance in his favour alone. The notary learns from Ana that Simeon receives a disability pension and that Todor had mentioned savings at a second bank.
1. What are the reserved portions and how should the notary handle the will and the inheritance certificate?
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The will cannot deprive Simeon of his reserved portion. On intestacy the widow and two sons would each take one third. The reserved portion is one half of the intestate share for each forced heir. Simeon's reserved portion is therefore one sixth of the estate, and Ana's is also one sixth as a forced heir, in addition to her share of the matrimonial property.
The notary must not issue a certificate in Petar's favour alone. He should: (1) establish the full estate, including the undisclosed deposit, by requesting information from the banks and the tax administration; (2) notify all heirs, including Simeon, and invite them to declare acceptance or renunciation; (3) explain that the will operates only within the disposable portion, i.e. the estate remaining after the reserved portions are satisfied; (4) record any dispute. If the heirs disagree on the composition or the shares, the notary issues a certificate reflecting the undisputed facts or declines and directs the parties to court. Concealing the deposit is a breach of the heirs' duty of disclosure and may amount to fraud.
2. How is Ana's matrimonial share distinguished from her inheritance share, and what happens if Simeon renounces?
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Ana's matrimonial share is not inheritance: it is her part of the property acquired during the marriage by the spouses' joint contribution. That share is determined first and is not reduced by the will. Only Todor's own share forms the estate, which is then divided among the heirs and measured against the reserved portions. The notary must separate the two calculations, because a common error is to treat the widow's matrimonial share as part of the inheritance.
If Simeon renounces, the renunciation is generally retroactive, so his reserved portion does not pass to him and the estate is distributed as if he had not survived, subject to the rules on representation and to the protection of creditors. The notary must record the renunciation in a notarial declaration, warn Simeon of its irrevocability and effect, and recalculate the shares. Petar cannot simply absorb the renounced share without checking whether Ana or Simeon's descendants take it.