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By legacy one understands bequests from the estate in favour of particularly designated persons or institutions, without the bequeathed being necessarily the legal heir(s) (legatee).

A legatee is not as a general rule an heir. Also in the context of the estate structuring, the future testator often wishes to bequeath certain articles or rights to intimate persons or institutions although this person or institution is possibly not entitled to inherit.

In addition, an advance legacy can be determined in favour of a preferential heir. This provision should be only formulated, however, by a specialist.

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