Legalize Inheritance Tax and Usufruct

Questioner

My mother owns a houseboat with a mooring and also has savings. She has three daughters. If the three children inherit the mooring and the boat, and also split the money three ways, could the usufruct go to the youngest to live there? That's legally possible. The other two sisters would then receive bare ownership until the youngest dies or sells the mooring and houseboat. That's my mother's wish. The other two daughters agreed to this. I have already done the tax calculations, but is that legally possible? Kind regards, the middle daughter

Questioner

Yes, that's possible. Usufruct can be for life or for a specific, fixed period. There's a value attached to it, of course, which must also be taken into account in the inheritance. This will result in one sister being over-distributed (I suspect).