The 2026 amendment to the testamentary tax law: What is a fictive estate? How to plan wills and gifts?
The transfer of a real estate or financial asset may simultaneously involve legal issues such as estate tax, gift tax, inheritance, wills, reserved assets, and claims for the distribution of the difference in remaining marital property. This article will explain the key amendments to the Estate and Gift Tax Act of August 21, 2026, from a legal practice perspective, as well as the definition of fictitious property, and explore how those who need to make wills or gifts can respond.









