遗赠是遗嘱人以遗嘱的方式无偿所为之赠与他人财产或利益之行为,与一般赠与不同的是,赠与是契约,须有双方合意才会成立,但遗赠为单独行为及要式行为(亦即在此,遗嘱人必须以合乎法定要件之遗嘱为之),因遗嘱人单方的意思表示即可于遗嘱人死亡时即生效,因而法律允许受遗赠人可以决定为承认或抛弃[1]。如果遗赠的数额侵害到继承人的特留分,则继承人还可以行使扣减权来限制遗赠的数额。
参考
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