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分割遗产时应该要注意哪些问题

来源:广东离婚律师   作者:未知  时间:2016-03-22 03:24:35

摘要:  核心内容:分割遗产是要注意夫妻共同财产的划分、遗产应先扣除被继承人生前所欠的债务或应交的税款等。  分割遗产应注意哪些问题? ...

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  核心内容:分割遗产是要注意夫妻共同财产的划分、遗产应先扣除被继承人生前所欠的债务或应交的税款等。

  分割遗产应注意哪些问题?

  根据《继承法》以及《最高人民法院关于贯彻执行<中华人民共和国继承法>若干问题的意见》有关规定,在分割遗产时应注意以下几个问题:

  1、夫妻在婚姻关系存续期间所得的共同财产,除有约定的以外,如果分割遗产,应当先将共同所有的财产的一半分出,划归配偶所有,其余的才是被继承人的遗产;

  2、遗产如果在家庭共有财产之中,遗产分割时,应当先分出既不属于被继承人个人财产、也不属于夫妻共同财产的他人(包括子女)的财产;

  3、遗产应先扣除被继承人生前所欠的债务或应交的税款;

  4、遗产应先扣除被继承人用合法有效的遗嘱方式赠给国家、集体和他人的财产;

  5、遗产应当先扣除依法应给予法定继承人之外的,依靠被继承人抚养或者对被继承人尽抚养义务较多的人的份额;

  6、遗产应先扣除为胎儿保留的必要的遗产份额;

  7、遗产分割应当有利于生产和生活需要,不损害遗产的效用。不宜分割遗产,可以采取折价、适当补偿或者共有方法处理。