Detailed explanation
When a man dies without children or grandchildren, his widow receives 1/4 of the estate (instead of 1/8 if there were children).
The rest (3/4) is shared among other heirs according to priority order:
Scenario 1: Widow + Parents
- Wife: 1/4
- Mother: 1/3 of the rest (i.e., 1/4 of total)
- Father: residue (i.e., 1/2 of total)
Scenario 2: Widow + Mother + Siblings
- Wife: 1/4
- Mother: 1/6 (reduced due to multiple siblings)
- Full siblings: residue
Numerical example
A man dies leaving €100,000, a wife and his two parents: