Succession planning: a brief analysis of donation from ascending to descending

Abstract

The present study aims to analyze the donation from ascending to descending within succession planning. Essential matters will be approached, such as the main characteristics of the donation; undutiful gift; donation from ascending to descending; donation to the unborn child; hotchpot; and donation-sharing, focusing on the main aspects of these institutes in the 1916 Civil Code, the foreign law and their current frame in the 2002 Civil Code.