Thierry Aimar examines the reserved share

Article “What if the debates on inheritance are missing the point: abolishing the reserved share?” (Original title: « Et si les débats sur l’héritage rataient l’essentiel : supprimer la réserve héréditaire ? »), by Thierry Aimar, published on September 21, 2026, in The Conversation.

In this article, Thierry Aimar examines the statutory share. While public debates generally focus on estate taxes, the author proposes examining the very principle of mandatory asset distribution. He explores the statutory share from ethical, philosophical, and economic perspectives, and urges readers to look beyond the issues of taxation alone.