In Belgium
The disposable portion is the fraction of a person’s estate that they can freely allocate by gift or will. The remainder — the statutory reserve — is protected by law for certain heirs (children, and in some cases the surviving spouse).
Since the 2018 inheritance law reform, the statutory reserve for children is fixed at half the estate, regardless of the number of children. The disposable portion is therefore the other half.
Before 2018, the reserve varied: 1/2 for one child, 2/3 for two, 3/4 for three or more. The reform significantly increased the disposable portion for parents with multiple children.
How it works
Children’s reserve. Children are entitled to half the estate collectively. The other half is freely disposable — the owner can donate or bequeath it to anyone (partner, friend, charity, other family).
Surviving spouse. The surviving spouse has a right to usufruct over the family home and household contents, regardless of the disposable portion. This right can only be partially reduced in specific circumstances.
Impact on property. A landlord with multiple properties can use the disposable portion to donate a property to a non-heir, but cannot exceed the disposable portion without the heirs being able to claim a reduction after death.
Practical example
Jacques owns 3 apartments worth 600,000 EUR total and has 2 children. His statutory reserve is 300,000 EUR (half), so his disposable portion is also 300,000 EUR. He can bequeath one apartment worth 200,000 EUR to his partner without breaching the children’s reserve.