The lifetime trust of the usufruct has certain similarities (but also differences) with the empty usufruct provided for by our civil code, because there would also be a division of the property. The deceased may presuppose in the will that the surviving spouse is the usufruct of part of the inheritance for life. Until the death of this spouse, the bare property would be held by other heirs, for example children. Deceased children of the surviving spouse receive the unrestricted inheritance from both parents. Although they were created to resolve land disputes, trusts have evolved today in such a way that their use is very diverse. It is a very flexible mechanism, adapted to different circumstances and needs. What a trust will look like will also depend on the tax savings it will provide. .