Your heirs are entitled to a share of the estate you leave at the end of your life plus any gifts you may have made before your death. This clawback provision can go back quite far.

If they can prove a gift that reduces their share in the inheritance, each of the “protected” heirs can ask the court to cancel the gift and claim back that part of the inheritance to which they are entitled. They can also ask that the effect of the Will be limited to whatever you could freely dispose of.

However, nobody can do it for them, e.g. the tax authorities cannot file that claim on behalf of a protected heir to get more tax.