The law of 22 May 2014 established rules to appraise the usufruct in the case of converting usufruct for the surviving spouse and legal surviving cohabiting partner.
The conversion rates, based on a mathematical formula set out in the law, are established each year by the Ministry of Justice.
The law of 19 June 2016 provides that the interest rate to be used in calculating the conversion rate cannot be less than 1%.
