The basic idea behind an advance inheritance is the principle of equal treatment - i.e. that parents usually want to treat their children equally. Consequently, a valuable gift to a natural heir (a child, grandchild etc.) is treated as an advance, unless expressly stated in for example the gift deed, that this is not the case. Gifts to close family members can be a part of fulfilling a tax plan or a question of lending a family member a helping hand in time of financial hards