既有遗嘱又有遗赠，如何分配剩余遗产-律赢时代

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既有遗嘱又有遗赠，如何分配剩余遗产

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视频内容

既有遗嘱又有遗赠，如何分配剩余遗产？这里讲的剩余遗产，指的是被继承人的遗产在偿还了被继承人生前的税款和债务后剩余的遗产。因为根据《民法典》的规定，继承遗产必须先清偿被继承人生前所欠的税款和债务，而且是先由法定继承人负责从自己继承的遗产中进行清偿，不够还的，再由遗嘱继承人和受遗赠人按照比例以所得遗产进行清偿。

如果被继承人既立有遗嘱又立有遗赠，而且清偿了被继承人生前的税款和债务后遗产还有一定的剩余，但剩下的遗产不足以同时满足遗嘱和遗赠的金额，这种情况，如何分配剩余遗产？这在司法实践中有不同的观点。

第一种观点认为，剩余的遗产直接由遗嘱继承人和受遗赠人进行平均分配，遗嘱继承人和受遗赠人之间不再区分具体分配比例。

第二种观点认为，剩余的遗产由遗嘱继承人和受遗赠人按照遗嘱金额和遗赠金额各自占两者之和的比例进行分配，而不考虑遗嘱和遗赠的时间先后顺序。

第三种观点认为，剩余遗产的分配应当尊重有对价优先和尊重被继承人意识自治的原则进行处理。根据这个原则，如果被继承人同时作出遗嘱和遗赠的，剩余遗产由遗嘱继承人和受遗赠人按照遗嘱金额和遗赠金额各自占两者之和的比例进行分配。但是，如果被继承人非同时作出遗嘱和遗赠的，那么，应当以时间在后的遗嘱或遗赠优先继承，这是尊重被继承人意思自治的体现，因为时间在后的遗嘱或遗赠才是被继承人最后的真实的意思表示。

声明：律师视频说法、图文说法为律赢时代平台原创内容，未经授权，任何形式复制、转载都视为侵权行为。

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[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 79 LIMIT 1 [ RunTime:0.000181s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000190s ]
[ SQL ] SELECT * FROM `think_info` WHERE ( ptype=21 and pclass=2 ) AND ( state=1 ) ORDER BY `id` DESC LIMIT 0,3 [ RunTime:0.001757s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 112 LIMIT 1 [ RunTime:0.000207s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000188s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000196s ]
[ SQL ] SELECT * FROM `think_info` WHERE ( ptype=20 and pclass=2 ) AND ( state=1 ) ORDER BY `id` DESC LIMIT 0,3 [ RunTime:0.002844s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000200s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000192s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 67 LIMIT 1 [ RunTime:0.000193s ]
[ SQL ] SHOW COLUMNS FROM `think_online` [ RunTime:0.000612s ]
[ SQL ] SELECT * FROM `think_online` WHERE ( pclass=2 ) ORDER BY `id` DESC LIMIT 0,3 [ RunTime:0.000183s ]
[ SQL ] SHOW COLUMNS FROM `think_user` [ RunTime:0.000406s ]
[ SQL ] SELECT * FROM `think_user` WHERE ( id=27 ) LIMIT 1 [ RunTime:0.000167s ]
[ SQL ] SELECT * FROM `think_user` WHERE ( id=27 ) LIMIT 1 [ RunTime:0.000154s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000226s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000205s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000170s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000171s ]
[ SQL ] SHOW COLUMNS FROM `think_lawfirm` [ RunTime:0.000448s ]
[ SQL ] SELECT * FROM `think_lawfirm` WHERE ( id=1 ) LIMIT 1 [ RunTime:0.000170s ]
[ SQL ] SELECT * FROM `think_base` WHERE ( sname="qa" ) AND `pid` = 27 LIMIT 1 [ RunTime:0.000169s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000148s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 5467 LIMIT 1 [ RunTime:0.000156s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000138s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000148s ]
[ SQL ] SHOW COLUMNS FROM `think_order` [ RunTime:0.000406s ]
[ SQL ] SELECT * FROM `think_order` WHERE ( orderid="0" ) LIMIT 1 [ RunTime:0.000153s ]
[ SQL ] SELECT * FROM `think_user` WHERE ( id=27 ) LIMIT 1 [ RunTime:0.000148s ]
[ SQL ] SELECT * FROM `think_user` WHERE ( id=27 ) LIMIT 1 [ RunTime:0.000132s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000198s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000187s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000175s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000179s ]
[ SQL ] SELECT * FROM `think_lawfirm` WHERE ( id=1 ) LIMIT 1 [ RunTime:0.000163s ]
[ SQL ] SELECT * FROM `think_base` WHERE ( sname="qa" ) AND `pid` = 27 LIMIT 1 [ RunTime:0.000170s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000149s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 5467 LIMIT 1 [ RunTime:0.000157s ]
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[ SQL ] SELECT * FROM `think_base` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000140s ]
[ SQL ] SELECT * FROM `think_order` WHERE ( orderid="0" ) LIMIT 1 [ RunTime:0.000163s ]
[ SQL ] SELECT * FROM `think_user` WHERE ( id=27 ) LIMIT 1 [ RunTime:0.000137s ]
[ SQL ] SELECT * FROM `think_user` WHERE ( id=27 ) LIMIT 1 [ RunTime:0.000137s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000174s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000190s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000175s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000185s ]
[ SQL ] SELECT * FROM `think_lawfirm` WHERE ( id=1 ) LIMIT 1 [ RunTime:0.000157s ]
[ SQL ] SELECT * FROM `think_base` WHERE ( sname="qa" ) AND `pid` = 27 LIMIT 1 [ RunTime:0.000160s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000144s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000162s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000143s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000157s ]
[ SQL ] SELECT * FROM `think_order` WHERE ( orderid="0" ) LIMIT 1 [ RunTime:0.000139s ]
[ SQL ] SELECT * FROM `think_base` WHERE ( id="18" ) LIMIT 1 [ RunTime:0.000191s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 18 LIMIT 1 [ RunTime:0.000188s ]
[ SQL ] SELECT * FROM `think_base` WHERE ( id="21" ) LIMIT 1 [ RunTime:0.000146s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 21 LIMIT 1 [ RunTime:0.000146s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000199s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000201s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000190s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 5466 LIMIT 1 [ RunTime:0.000157s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000165s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 112 LIMIT 1 [ RunTime:0.000173s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 112 LIMIT 1 [ RunTime:0.000174s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 112 LIMIT 1 [ RunTime:0.000229s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000196s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000176s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000189s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000180s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000181s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000174s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000168s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000185s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000171s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000172s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000182s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000196s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000179s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 67 LIMIT 1 [ RunTime:0.000189s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 67 LIMIT 1 [ RunTime:0.000183s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 67 LIMIT 1 [ RunTime:0.000178s ]
[ SQL ] SELECT * FROM `think_base` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000151s ]
[ SQL ] SELECT * FROM `think_base` WHERE `sname` = '4' AND `pid` = 22 LIMIT 1 [ RunTime:0.000160s ]
[ SQL ] SELECT * FROM `think_lawfirm` WHERE ( id=3324 ) LIMIT 1 [ RunTime:0.000169s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 69 LIMIT 1 [ RunTime:0.000213s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 69 LIMIT 1 [ RunTime:0.000189s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000182s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000182s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 118 LIMIT 1 [ RunTime:0.000187s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 118 LIMIT 1 [ RunTime:0.000177s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 45 LIMIT 1 [ RunTime:0.000200s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 45 LIMIT 1 [ RunTime:0.000173s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000203s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 2 LIMIT 1 [ RunTime:0.000191s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 62 LIMIT 1 [ RunTime:0.000170s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 62 LIMIT 1 [ RunTime:0.000183s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 79 LIMIT 1 [ RunTime:0.000183s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 79 LIMIT 1 [ RunTime:0.000194s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000182s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 0 LIMIT 1 [ RunTime:0.000184s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 79 LIMIT 1 [ RunTime:0.000188s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 79 LIMIT 1 [ RunTime:0.000176s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000175s ]
[ SQL ] SELECT * FROM `think_lawyer` WHERE `id` = 121 LIMIT 1 [ RunTime:0.000183s ]