Browse Books

Index to International Succession Laws

Resource type: Chapter

Status: Published on 01-Mar-2013

Jurisdiction: International

This index is from International Succession Laws (Bloomsbury Professional), which is an important service for trust practitioners, lawyers, accountants and banks. It deals with the practical aspects of fixed rights of inheritance; recognition of trusts; treatment of lifetime gifts; recognition of foreign wills; and recognition of foreign taxes. The looseleaf is written by leading practitioners from around the world and more countries are added as it is regularly updated. It provides a source of information for anyone encountering deals or situations featuring foreign succession laws. Each country's entry contains information on their particular fixed rights of inheritance, formalities and tax issues, as well as issues and matters of succession law pertaining to that particular country.

Chapter C2, this index, the list of contributors and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.
 

Consultant Editors: Mark Bridges and David Way

Index

Albania
administrator of the estate, appointment of A2.6
foreign court orders, recognition of A2.24
foundations A2.23
generally A2.1
guardian of the estate, appointment of A2.6
inheritance
certificate A2.3
claims by legitimate heirs A2.7
expulsion of false claimants A2.7
opening of the
effect of A2.3
time and place A2.3
renunciation of A2.5
right to inherit A2.2
persons unworthy of inheriting A2.2
unborn persons, and A2.2
third party rights A2.7
intestate succession A2.9
order of succession A2.10
persons unworthy of inheriting A2.2
right of addition A2.11
substitution, inheritance by A2.10
inventory of the estate A2.6, A2.19
liabilities of the estate, payment of A2.4
lifetime gifts A2.15
taxation of A2.22
recovering the estate A2.7
securing the estate A2.6
succession
challenging A2.7
choice of law A2.8, A2.21
general principles A2.1
intestate A2.9–A2.11
order of A2.10
testate A2.12–A2.14
taxation A2.22
testate succession A2.12–A2.14
burdens imposed by testator A2.18
legacies A2.18
persons incapable of gaining by will A2.13
substitution, inheritance by A2.13
testamentary capacity A2.12
testamentary freedom A2.13
protected shares A2.14
trusts, recognition and enforcement of A2.23
wills
executors, appointment of A2.19
forms of A2.16
invalid A2.20
recognition of foreign A2.21
immovable property in Albania, disposition of A2.21
revocation of A2.17
Austria
charities
ability to benefit A5.18
taxation A5.49
information publicly available after death A5.24
inheritance
companies, use of A5.21
fixed rights of A5.14
forced heirship A5.16
lifetime gifts, treatment of A5.19
statutory rights of A5.15
inheritance and gift tax
abolition of A5.1–A5.13, A5.43
adopted or illegitimate children, treatment of A5.48
bilateral treaties A5.60
calculation of A5.44
charitable institutions, on A5.49
citizenship, domicile and residence, relevance of A5.57
classes of A5.46
double taxation, avoidance of A5.59
endowed assets, tax-exempt payment A5.11
exemptions A5.4, A5.8. A5.46
foreign foundations, payments from A5.12
generation skipping, on A5.47
liability to A5.42, A5.61
lifetime gifts, on A5.58
new foundation entrance fee A5.9
private foundations, on A5.10, A5.56
rates of A5.45
real estate, gifts of A5.7
tax-exempt payment of endowed assets A5.11
partnership contracts, amendments of A5.22
private foundations
beneficiaries A5.55
charter A5.53
corporate bodies A5.52
duration A5.50
endowment A5.50
establishment of A5.51
legislation A5.50
nominal capital A5.54
tax considerations A5.56
reporting A5.1–A5.13
succession
challenging A5.17
choice of law A5.23
foreign court orders A5.23
trusts
foreign A5.20
local A5.20
wills
capacity to dispose of by A5.28
executor A5.39
form of
choice of A5.30
handwritten A5.32
oral A5.32
private A5.3
public A5.31
third party, written by A5.32
formalities A5.26
heirs
alternate A5.38
assets and liabilities, position in relation to A5.40
nomination of A5.35
refusal to accept inheritance A5.41
reversionary A5.38
last, register of A5.25
legacies
conditions A5.37
setting out A5.36
time limits A5.37
register of last A5.25
revocation A5.34
separation of assets A5.41
testamentary freedom A5.27
willingness to make A5.29
witnesses to A5.33
Bahamas
administration of estates
letters of administration, grant of B1.7
charities, ability to benefit B1.9
English law, application of B1.1
executors
distribution of estate by B1.31
remuneration B1.32
foreign judgments
challenging, grounds for B1.21
enforcement
common law B1.20
means of B1.19
statutory provisions B1.22
recognition B1.19
trusts, in relation to B1.23
immovable property
curtesy and dower, doctrines of B1.2, B1.5
intestate succession B1.17
legislation governing B1.3, B1.4
inheritance
laws B1.1
rights of B1.2
statutory rights, claiming B1.7
intestacy
immovable property, succession to B1.17
law applying on B1.4, B1.15
movables, succession to B1.16
renvoi, application of B1.18
succession on B1.2, B1.4
widows, position of B1.6
law of B1.1
movable property
intestate succession B1.16
legislation governing B1.3
probate formalities B1.30
renvoi B1.18
status of B1.1
succession
challenging B1.8
choice of law governing B1.15
laws B1.1, B1.2
tax provisions B1.33
trusts
companies, use of, B1.14
foreign, recognition of B1.13
governing law, choice of B1.23
information publicly available after death B1.12
local law, creation under B1.10
perpetuity period B1.11
wills
capacity B1.25
foreign, recognition of
proof, admitting to B1.27
resealing of grants B1.28
information publicly available after death B1.12
probate formalities B1.30
revocation B1.29
statutory provisions B1.26
valid local, formalities for B1.24
Bermuda
charity, ability to benefit B4.20
companies, use of, B4.24
constitution B4.2
financial provision
anti-avoidance provisions B4.19
application for B4.12
claimants B4.13
court orders
generally B4.16
interim B4.17
variation or discharge B4.18
dispositions intended to defeat applications B4.19
grounds for claim B4.14
guidelines B4.15
information publicly available after death B4.27
inheritance
general principles B4.5
lifetime gifts, treatment of B4.21
statutory rights B4.6
intestacy
no surviving spouse, where B4.10
succession on B4.7
surviving spouse, rights of B4.9
matrimonial home, in B4.11
trusts B4.8
legal system B4.3
judiciary B4.4
probate
executors, position of B4.33
foreign grants, recognition of B4.26
formalities B4.32
heirs, position of B4.34
stamp duty
death, on B4.35, B4.36
estates, on B4.35
lifetime gifts, on B4.37
settlement or transfer to trusts, on B4.38
succession
challenging B4.12
choice of law B4.25
general principles B4.5
intestate B4.7–B4.11
taxation
exempt companies B4.1
payroll B4.1
trusts
foreign, recognition of B4.23
local law, creation under B4.22
wills
foreign, recognition of B4.29
local, formalities for B4.28
multiple B4.30
revocation B4.31
Brazil
administrators B8.32, B8.33
charities
ability to benefit B8.20
donations, income tax deductibility of B8.37
companies, transfer of stakeholdings in B8.24
conflict of laws B8.9, B8.26
creditors, rights of B8.23
executors
authority of B8.32, B8.33
duties of B8.32
fixed rights of inheritance B8.2–B8.7
general principles B8.2
intestate succession B8.3–B8.4
lawful heirs B8.2, B8.3, B8.5, B8.8
challenging succession B8.5
surviving spouse, rights of B8.6
waiver of right to share of inheritance B8.2
lawful share B8.2, B8.6, B8.8
lifetime gifts, treatment of B8.7, B8.36
matrimonial home, right of occupation of B8.6
foreign court orders, recognition of B8.25
information publicly available B8.27
probate formalities B8.32
sources of rules on succession B8.1
taxation B8.34–B8.40
charities, donations to B8.37
death, on B8.35
double taxation treaties B8.38
foreign taxes, recognition of B8.39
liability for B8.40
lifetime gifts B8.36
testamentary trusts
create, ability to B8.21
creditors, asset protection against B8.23
recognition of foreign trusts B8.22
testate succession B8.8–B8.20
capacity
legacy, to receive B8.11
will, to make B8.10
choice of law B8.9
wills
alteration B8.31
assets outside Brazil B8.30
capacity to make B8.10
challenging succession B8.5, B8.19
charities, ability to benefit B8.20
construction B8.18, B8.28
essential validity B8.17
foreign, recognition of B8.29
formal validity B8.12, B8.28
intrinsic validity B8.17
mutual B8.12
ordinary B8.12
private B8.12, B8.15
public B8.12, B8.13
sealed B8.12, B8.14, B8.31
revocation B8.31
special
aeronautic B8.12, B8.16
maritime B8.12, B8.16
military B8.12, B8.16
Canada
domicile, change of C2.18
executors and administrators, authority of
derivation of C2.41
foreign personal representatives C2.42
family provision, claim for C2.8
federal state, a s C2.1
heirs, position of C2.43
immovables
intestate succession C2.4
movables distinguished C2.5
testamentary trust of C2.23
inheritance
dependant, claim by C2.8
general principles C2.2
matrimonial property rights C2.9
testate succession
governing law C2.11
issues C2.10
will
(see wills below)
information publicly available on death C2.25
intestacy
immovables, succession to C2.4
movables, succession to C2.3
rights on C2.7
statutory rules C2.6
letters of administration C2.39
movables
immovables distinguished C2.5
intestate succession C2.3
testamentary trusts C2.19
administration C2.22
construction C2.21
validity C2.20
probate
ancillary grants C2.40
common form and solemn form proof in C2.37
fees C2.38
purpose of C2.36
resealing C2.40
succession
capacity to receive a legacy C2.13
general principles C2.2
intestacy C2.3–C2.7
taxation
capital gains C2.47
capital property, disposition of C2.46
charge on C2.47
deferral C2.49
non-arm's length transfers C2.48
death, on C2.51
foreign, recognition of C2.53
general principles C2.44
income, attribution of C2.50
liability for C2.54
lifetime gifts, on C2.45
non-resident C2.52
trusts
foreign, recognition of C2.24
testamentary C2.19
immovables, governing law C2.23
movables, governing law C2.20–C2.22
administration C2.22
construction C2.21
validity C2.20
situs and domicile distinguished C2.19
wills
capacity to make C2.12
capacity to receive a legacy C2.13
construction C2.16
death, information publicly available on C2.25
English form C2.27
essential or intrinsic validity C2.15
foreign, recognition of C2.33
formal capacity to make C2.32
formal validity C2.14
formalities C2.26
holograph C2.28
information publicly available on death C2.25
international C2.30
legacy, capacity to receive C2.13
notarial C2.29
revocation C2.17, C2.35
separate situs C2.34
witness qualifications C2.31
Cayman Islands
asset protection laws C4.22
business environment C4.5
charity, ability to benefit C4.18
companies, use of C4.25
constitution C4.3
currency exchange controls C4.6
economic stability C4.4
English law, application of C4.10
foreign court orders, recognition of C4.27
government structure C4.9
history and culture of C4.2
immovables, intestate succession C4.14
information publicly available after death C4.28
inheritance
lifetime gifts, treatment of C4.19
rights of C4.11
statutory rights, claiming C4.16
intestacy
immovables, succession to C4.14
movables, succession to C4.15
rights on C4.13
law, origins of C4.10
location C4.1
military and financial tie s C4.8
movables, intestate succession C4.15
political stability C4.3
probate
foreign grants, resealing C4.29
formalities C4.34
status C4.1
succession
challenging C4.17
choice of law to govern C4.26
freedom of disposition C4.12
intestate
immovables, to C4.14
movables, to C4.15
rights on C4.13
laws C4.11
taxation
direct, absence of C4.38
foreign, recognition of C4.39
transportation C4.7
trusts
estate planning through C4.23
foreign, recognition of C4.24
legislation C4.21
local law, creation under C4.20
wills
alteration C4.33
executors, position of C4.35
foreign, recognition of C4.31
heirs, position of C4.36
local, formalities for C4.30
non-domiciliaries, of C4.37
revival C4.33
revocation C4.33
separate C4.32
Cyprus
disposable portion C8.1
domicile C8.2
foreign judgments, recognition of C8.12
immovable assets, succession to C8.2
inheritance, statutory rights of C8.1
claiming C8.3
lifetime gifts, treatment of C8.5
intestacy, rules of C8.1
movable assets, succession to C8.2
re-sealing procedure C8.1
statutory portion C8.1
succession laws C8.1–C8.2
challenging succession C8.3
charities, ability to benefit C8.4
lifetime gifts, treatment of C8.5
tax C8.18–C8.19
liability to pay C8.19
trusts
companies, use of C8.10
foreign, recognition of C8.9
information publicly available C8.13
international C8.8
law, choice of C8.11
local law, creation under C8.6
non-resident of Cyprus, set up by C8.8
offshore C8.8
resident of Cyprus, set up by C8.7
taxation of C8.7, C8.8
wills
executors C8.17
foreign, recognition of C8.15
probate formalities C8.17
revocation C8.16
valid local, formalities for C8.14
Denmark
administration of estate
administrator, by D3.24
death, information publicly available on D3.17
executors, position of D3.25
foreign court orders, recognition of D3.16
full tax liability D3.27
heirs, position of D3.25
information publicly available after death D3.17
limited tax liability D3.28
out of court D3.23
charity
ability to benefit D3.8
tax liability D3.34
choice of law
matrimonial property D3.13
succession D3.14
community of property D3.5
choice of law governing matrimonial D3.13
companies, formation by testator D3.12
foreign court orders, recognition of D3.16
foundations, tax liability D3.34
immovable assets D3.6
information publicly available after death D3.17
inheritance
indefeasible share D3.3
law on D3.1, D3.3
lifetime gifts, treatment of D3.9
statutory distribution of D3.2
statutory rights, claiming D3.7
undivided possession of estate, right to D3.4
intestacy, succession on D3.1
matrimonial property
choice of law governing D3.13
movable assets D3.6
probate, formalitie s D3.22
renvoi D3.15
separate property D3.5
succession
challenging D3.7
choice of law D3.14
intestacy, on D3.1
tax
citizenship, domicile and residence, relevance of D3.27, D3.28
death, on D3.30
foreign, recognition of D3.35
liability to
charities and foundations, of D3.34
donee and donor, of, D3.36
full D3.27, D3.32
limited D3.28, D3.33
natural persons, of D3.31
lifetime gifts, on D3.29
local issues D3.26
trusts
foreign, recognition of D3.11
local law, not created under D3.10
wills
foreign, local recognition of D3.19
revocation D3.21
separate, use of D3.20
valid local, formalities for D3.18
England and Wales
administration of estate, taxation during E3.57
administrators, duties of E3.38
capital gains tax during administration of estate E3.57
charity
cy-près doctrine E3.9
definition E3.8
foreign, gifts to E3.23, E3.24
inheritance tax exemption E3.10
purposes of E3.8
company
executor, a s E3.13
holding, transfer of assets to E3.16
non-UK forced heirship laws, use to avoid E3.15
tax planning, use in E3.14
trustee, a s E3.13
definitions E3.58
domicile E3.18, E3.52
liability to IHT, as determinant of E3.42
double taxation agreements E3.55
executors, duties of E3.38
family provision, application for E3.4
foreign court orders, recognition of
immovable property, in relation to succession to E3.28
movable property, in relation to succession to E3.27
probate, grant of E3.26
income tax during administration of estate E3.57
inheritance tax
assets subject to E3.14
charge of E3.41
chargeable transfers E3.41
charities, exemption for E3.10
death, exemptions on E3.46
double taxation
agreements which follow OECD model convention E3.55
avoiding E3.53
form of agreements E3.54
heritage items, conditional exemption for E3.47
immediately chargeable transfers E3.45
Inland Revenue account E3.37
liability for E3.42
domicile as determinant of E3.42
lifetime transfers
exemptions E3.43
potentially exempt E3.44
reliefs E3.48
agricultural property E3.49
business property E3.50
unilateral E3.56
trusts created by wills E3.51
intestacy
immovable property, succession to E3.21
law governing E3.19
movable property, succession to E3.20
succession on E3.3
personal representatives, duty of E3.38, E3.39
probate
application for grant E3.36
formalities E3.35
grant of E3.26, E3.37
rights of inheritance E3.2, E3.4
scope of chapter E3.1
succession laws E3.2
testamentary capacity E3.5
testate succession, law governing E3.22
trusts
creation of E3.11
duration E3.11
foreign, recognition of E3.12
meaning E3.11
non-charitable purpose, gifts to E3.25
tax planning, in E3.14
trustee, company a s E3.13
validity, requirements for E3.11
wills
assets outside England and Wales, for E3.31
beneficiaries E3.39
essential validity E3.18
foreign, recognition of E3.30
formal validity, requirements for E3.17
fraud, allegation of E3.6
law governing E3.18
mistakes, rectification of E3.7
probate
(see probate above)
revocation
civil partnership, by E3.32
destruction, by E3.34
divorce, on E3.33
marriage, by E3.32
subsequent will, by E3.34
voluntary E3.34
terms, publication of E3.40
testamentary capacity E3.5
undue influence, allegation of E3.6
validity, formalities for E3.29
France
charity
ability to benefit F3.6
tax exemption F3.31
companies, use of F3.13
conflict of laws F3.8, F3.9
death, information publicly available after F3.16
foreign court orders, recognition of F3.15
information publicly available after death F3.16
inheritance
heir, classes of F3.2
immovable assets F3.4
law F3.1
lifetime gifts, treatment of F3.7
movable assets F3.4
réserve F3.2
rights of F3.2
statutory rights, claiming F3.5
surviving spouse, rights of F3.2
legacies F3.3
probate
executors, position of F3.22
formalities F3.21
heirs, position of F3.23
renvoi F3.9
succession
choice of law F3.14
law F3.1, F3.24, F3.25
tax
charities, exemption for F3.31
connecting factors
domestic law F3.27
treaties, under F3.28
death, on F3.30
domicile, depending on F3.25
estate chargeable to F3.25
estate duty F3.24
lifetime gifts, on F3.29
local issues F3.24
treaties F3.26, F3.28
trusts
foreign, recognition of
foreign domestic law, governed by F3.11
French law, governed by F3.12
local law, creation under F3.10
wills
local foreign, recognition of F3.18
revocation F3.20
separate F3.19
valid local, formalities for F3.17
Germany
administrator of estate G3.10
certificate of inheritance G3.27
European Commission's Draft Succession Regulations G3.32
executors, no need for G3.10
foundations G3.6
heirs
certificate of inheritance G3.27
legal entities
corporate law, governed by G3.5
foundations G3.6
trust, testamentary G3.7
meaning G3.3
multiple G3.9
natural persons G3.4
possible G3.3
repudiation of inheritance G3.12
inheritance contracts G3.24
intestacy G3.28
legacies G3.16
succession
anticipated of an usufruct G3.33
claims, limitation of G3.25
European Commission's Draft Succession Regulations G3.32
forced portion G3.15
foreign law governing, no right to designate G3.23
general principles G3.17
intestate G3.28
law of G3.1
movable and immovable assets, to G3.11
multiple heirs G3.9
statutory rights G3.28
third party, entitlement to asset s G3.14–G3.16
universal G3.8
exceptions G3.13
tax
capital transfer tax G3.30
inheritance and gifts, on G3.30, G3.31
law reform G3.31
sources of law G3.29
testator, death of G3.2
trusts, testamentary G3.7
wills
challenging G3.19
foreign, recognition of G3.22
formalities G3.20
inheritance contracts G3.24
interpretation G3.21
joint G3.24
opening G3.26
testamentary freedom G3.18
valid G3.18
Gibraltar
administration of estates, law of G5.1
charity, ability to benefit G5.7
children, gifts to G5.29
company law G5.23
English law, application of, G5.1
exchange controls, absence of G5.41
executors G5.38
family provision G5.5
foreign court orders, recognition of G5.24
high net worth individuals, tax limits for G5.44
immovable property
corporate ownership G5.31
law governing G5.2
information available at Public Registry G5.25
intestacy, succession on G5.3
law of G5.1
movable property, law governing G5.2
probate
formalities G5.33
grant of
deceased dying domiciled abroad, where G5.37
order of priority G5.35
procedure for G5.34
non-contentious matters, fees payable on G5.36
Public Registry, information available at G5.25
residency in G5.45
succession
challenging G5.6
intestacy, on G5.3
law of G5.1
will, under G5.4
tax-exempt companies
establishment of G5.42
high net worth individuals, tax limits for G5.44
management and control of G5.42
taxation
capital gains tax G5.40
double taxation treaties G5.41
gift tax G5.40
inheritance tax G5.40
legislation G5.39
non-resident tax status companies G5.43
tax-exempt company G5.42
trusts, of G5.19
wealth tax G5.40
trusts
asset protection G5.21, G5.22
beneficiaries G5.13
company underlying G5.18
counsellor, appointment of G5.15
duration G5.9
emigration G5.17
forms of G5.12
investment powers G5.10
legislation G5.8
memorandum of wishes G5.14
recognition G5.16
registration G5.8
setting aside G5.20
taxation G5.19
trustees, appointment G5.11
variation G5.10
wills
dissolution of marriage, effect of G5.28
foreign, recognition of G5.30
revocation
marriage, by G5.27, G5.32
validity of G5.32
separate, use of G5.31
succession under G5.4
valid local, formalities for G5.26
Greece
assets belonging to succession G7.3
donationes mortis causa G7.4
executors G7.12
foreign court orders, recognition of G7.13
heirs, position of G7.14
inheritance
lifetime gifts, treatment of G7.2
rights of, law relating to G7.1, G7.5
intestate succession G7.16–G7.31
accretion G7.27
ascendants-in-law G7.30
brothers of the deceased G7.18
tax rate G7.31
children born out of wedlock G7.17
children-in-law G7.31
cohabitation G7.29
descendants of the deceased G7.17
tax rate G7.30–G7.31
divorced spouse G7.26
fifth class of heirs G7.25
first class of heirs G7.17
forfeiture of heir's rights G7.2
fourth class of heirs G7.21
grandparents of the deceased G7.20
great-grandparents of the deceased G7.21
half-brothers and half-sister s G7.19
multiple relationship G7.22
nephews and nieces G7.18
parents of the deceased G7.18
tax rate G7.31
priority of classes G7.23
second class of heirs G7.18
sisters of the deceased G7.18
sixth class of heirs G7.28
spouse, exclusion of G7.26
stepfathers and stepmother s G7.30
surviving spouse G7.17, G7.21–G7.24
tax rate G7.29–G7.31
taxation issues G7.30–G7.31
category A G7.30
category B G7.30
category C G7.30
exemptions G7.31
third class of heirs G7.20
probate, formalitie s G7.6
property under administration G7.5
rescission G7.2
succession, assets belonging to G7.3
succession and donation tax G7.15
succession laws G7.1, G7.5
wills
abrogation G7.11
extraordinary G7.6
foreign, recognition of G7.10. G7.13
holograph G7.6, G7.9
public G7.6, G7.8
revocation G7.7
secret G7.6, G7.8
types of G7.6
Guernsey
charity, ability to benefit G8.7
companies, use of G8.11
executors, duties of G8.20
foreign court orders, recognition of G8.13
heirs, duties of G8.21
immovable assets
rights, claiming G8.4
succession to G8.2
information publicly available after death G8.14
inheritance
forced heirship, abolition of G8.2
lifetime gifts, treatment of G8.8
rights of G8.1
intestacy, succession on G8.4
letters of administration, grant of G8.5
movable assets
rights, claiming G8.5
succession to G8.3
probate
formalities G8.19
grant of G8.19
succession
challenging G8.6
choice of law G8.12
immovable assets, to G8.2
intestate G8.4
laws G8.1
movable assets, to G8.3
personalty, to G8.1
taxation
death, on G8.25
foreign, recognition of G8.27
income tax G8.22
jurisdiction of charge G8.26
liability for G8.28
lifetime gifts, on G8.24
residence, nationality, citizenship and domicile, relevance of G8.23
trusts
foreign, recognition of G8.10
local law, creation under G8.9
wills
foreign, recognition of G8.16
registration of G8.14
revocation G8.18
separate G8.17
valid local, formalities for G8.15
India
charitable trusts
business income I1.53
capital gains, tax exemption I1.52
income of
accumulation I1.50
tax exemption I1.49
voluntary contributions, from I1.51
domicile I1.23
foreign court orders, recognition of I1.31
foreign court, submissions to jurisdiction of I1.33
foreign judgment
conclusiveness of I1.34
enforcement I1.35
meaning I1.31
presumption I1.32
recognition I1.31
Hanafi heirs
distant kindred I1.15
residuaries I1.14
sharers I1.13
types of I1.12
Hindu laws I1.1
inheritance
Muslim laws
administration of estate I1.11
generally I1.10
Hanafi heirs I1.12–I1.15
Shia I1.16–I1.20
intestate succession
children in the womb, rights of I1.5
Class I heirs I1.8
Class II heirs I1.9
disqualification from I1.6
escheat I1.7
female Hindus, rules for I1.4
laws applying to I1.2
lineal descendants, by I1.28
male Hindus, rules for I1.3
meaning of intestacy I1.25
no lineal descendants, where I1.29
widow, by I1.26
widower, by I1.27
probate
executors, position of I1.42
formalities I1.41
Shia heirs
descendants I1.20
property, distribution of I1.19
residuaries I1.18
sharers I1.17
types of I1.16
succession
domicile I1.23
gifts in contemplation of death I1.24
immovable and movable property, to I1.22
laws I1.1, I1.21
taxation
citizenship, domicile and residence, relevance of I1.45
double taxation agreements I1.59
estate duty I1.48
income liable to, scope of I1.46
income tax I1.44
legislation I1.43, I1.44
lifetime gifts, on I1.48
progressive I1.1
wealth tax
assessee I1.54
exempt assets I1.57
Indian citizens, on I1.56
legislation I1.54
residential status, according to I1.55
special cases, assessment in I1.58
trust, creation of I1.30
wills
alteration I1.40
foreign, recognition of I1.39
revival I1.40
revocation I1.40
valid local, formalities for
capacity I1.37
execution I1.36
registration I1.38
Ireland
administration of estate
executors, position of I2.22
foreign court orders, recognition of I2.15
heirs, position of I2.23
information publicly available I2.16
limitation of actions I2.24
personal representatives, position of I2.22
charities
ability to benefit I2.9
tax charge I2.36
foreign court orders, recognition of I2.15
inheritance
lifetime gifts, treatment of I2.10
rights of I2.1
intestacy, succession on I2.1, I2.8
probate, formalitie s I2.21
succession
challenging I2.8
choice of law I2.14
disinheritance, deposition for I2.7
immovable assets, to I2.2
intestacy, on I2.1, I2.8
laws, statement of I2.1
movable assets, to I2.2
statutory rights
claiming I2.3
divorce, on I2.6
family home, appropriation of I2.5
statutory provisions I2.6
surviving spouse, of I2.4
tax
capital gains tax I2.38
citizenship, domicile and residence, relevance of I2.26
death, on
immovable and movable assets, for I2.29
rules for I2.28
foreign, recognition of I2.37
income tax I2.38
jurisdiction of charge I2.30
charities I2.36
domiciliaries I2.35
nationals I2.34
non-residents I2.31
residents I2.33
residents of more than one country I2.32
liability for I2.39
lifetime gifts, on I2.27
local issues I2.25
trusts
categories of I2.11
company, use of I2.13
foreign, recognition of I2.12
local law, creation under I2.11
wills
foreign, recognition of I2.18
revocation I2.20
separate, use of I2.19
valid local, formalities for I2.17
Isle of Man
ademption, failure of a gift by I3.16
administration of estate I3.29
administrators
authority of I3.28
asset protection against creditors I3.21
bankruptcy I3.21, I3.29
beneficiaries, position of I3.29
capacity to receive legacy I3.12
charities, ability to benefit I3.18
companies, use of I3.23
conflict of laws I3.25
creditor protection I3.21
double taxation treaties I3.30
EU Savings Tax Directive I3.30
executors
authority of I3.28
family provision orders I3.8, I3.17
foreign court orders, recognition of I3.24
gifts, lapse of I3.16
grant of representation I3.28
immovables, intestate succession to I3.4
information publicly available after death I3.26
intestacy rules I3.6
lifetime gifts I3.6, I3.7
letters of administration I3.28
matrimonial property rights I3.9
movables and immovables
distinguishing between I3.5
movables, intestate succession to I3.3
probate
formalities I3.27
grant of I3.28
renvoi I3.25
sources of law I3.1
succession
challenging I3.8, I3.17
intestate I3.3–I3.4, I3.6–I3.9
laws
principles of I3.2
co-owned property I3.2
personal property I3.2
real property I3.2
settled property I3.2
testamentary trusts
creation of I3.19
governing law for I3.20
perpetuity period I3.19
testate I3.10–I3.18
taxation I3.30
double taxation treaties I3.30
EU Savings Tax Directive I3.30
income tax I3.30
taxes, recognition of foreign I3.31
testate succession
ademption, failure of a gift by I3.16
beneficiary's capacity I3.12
choice of law I3.10
double portions, rule against I3.16
gifts, lapse of I3.16
satisfaction, presumption of I3.16
testamentary capacity I3.11, I3.17
testamentary trusts
creation of I3.19
governing law for I3.20
perpetuity period I3.19
wills
capacity to make I3.11
construction of I3.15
essential validity of I3.14
formal validity of I3.13, I3.17
revival of I3.16
revocation of I3.16
trusts, testamentary
creation of I3.19
foreign, recognition of I3.22
governing law for I3.20
perpetuity period I3.19
wills
capacity to make I3.11
construction of I3.15
essential validity of I3.14
formal validity of I3.13
revival of I3.16
revocation of I3.16
Israel
assets, transfer of foreign I4.52
attorney-client privilege I4.42
companies, use of I4.81
confidentiality between attorney and client I4.42
ecclesiastical tribunals, jurisdiction of I4.45
estates
jurisdiction to deal with I4.43
proper law I4.44
foreign court order, non-recognition of I4.46
foreign domiciled deceased, procedural requirement s I4.47
governing law I4.1, I4.54
immigration to Israel, encouraging I14.63
incapacitated beneficiaries I4.82
information, disclosure of I4.42
inheritance
capacity to inherit I4.2
forced heirship I4.41
intestate
(see intestate succession below)
laws I4.1, I4.3
inheritance order, petition for
generally I4.55
opposition to I4.57
procedure I4.56
inheritance tax, absence of I4.48
insurance payments I4.33
intestate succession
examples I4.7
heirs by law
adopted children vs. biological children I4.4A
children and issue I4.6
common law spouse I4.4
disqualification and disclaimer I4.8
generally I4.4
same-sex couples I4.4
surviving spouse I4.5
rules for I4.3
maintenance from estate
considerations in award of I4.40
dependent relatives, for I4.37
form of I4.39
petition for I4.38
power to adjudicate I4.36
management of trust assets for incapacitated beneficiaries I4.82
pension payments I4.33
probate order, petition for
generally I4.55
opposition to I4.57
procedure I4.56
real estate I4.53
taxation system I4.55, I4.62
capital gains I4.50–I4.51
immigration to Israel, encouraging I4.63
income tax I4.49
recommendations for taxation of trusts I4.66–I4.70
trusts, bequeathing property to
attitude to I4.64
court rulings I4.4, I4.65, I4.66
features of taxation of trusts law I4.68
foreign beneficiary I4.74–I4.75
foreign settlor I4.69–I4.70
incapacitated beneficiaries I4.82
Israeli resident I4.71–I4.73
taxation I4.67
reporting obligations I4.76
beneficiary I4.79
settlor I4.77
trustee I4.78
underlying company I4.80
wills
absence of contrary provision I4.25
authority, in presence of I4.12
beneficiary following beneficiary I4.27
beneficiary in place of beneficiary I4.27
capacity, lack of I4.15
capacity, to make I4.14
conditional bequest
delaying conditions I4.28
obligating conditions I4.30
terminating conditions I4.29
contrary provision, absence of I4.25
deathbed, oral I4.13
deposit I4.35
disclaiming beneficiary I4.31
disqualified beneficiary I4.31
foreign domiciled testators, separate will for assets in Israel
deposit of I4.61
execution of I4.59
need for I4.58
unintentional revocation of I4.60
forms of I4.9
gifts I4.34
handwritten I4.10
insurance and pension payments I4.33
invalidity
capacity, lack of I4.15
illegality, immorality or impossibility, for I4.20
limitations I4.16
mistake, for I4.18
third party, authority to determine beneficiary or bequeathed asset conferred on I4.22
uncertainty, for I4.19
undue influence, for I4.17
witness as beneficiary, where I4.21
mutual I4.24
oral deathbed I4.13
predeceased beneficiary I4.31
revocation I4.23
share of estate of specific asset, bequeathing I4.26
specific asset, bequest of I4.32
witnesses, in presence of I4.11
Italy
atti di destinazione I6.31
executors I6.25
family agreement I6.12
fideicommissum I6.24
heir
abusive, action against I6.8
acceptance by
express or by conduct I6.3
notion of I6.3
with and without reservation I6.4
appointment I6.1
co-heirs, provision for I6.21
identification I6.1
legatee distinguished I6.1
notion of I6.1
persons being I6.2
refusal of offer by I6.6
representation, accrual by I6.5
trustee, a s I6.23
unknown I6.7
unlawful occupants, action against I6.8
intestacy
order of I6.13
void marriages, rules for I6.14
legatee
heir distinguished I6.1
persons being I6.2
refusal of bequest I6.26
representation, accrual by I6.5
ownerless estates I6.7
reserved share of estate
actions for I6.10
entitlement to I6.9
general notions I6.9
secret trusts I6.22
succession
foreign citizens, by I6.20
Italian citizens abroad, by I6.20
order of I6.13
taxation
basic rules I6.32
gifts, of I6.33
indirect gifts, of I6.32
succession I6.33
testamentary transfers, of I6.33
testamentary agreements I6.11
trusts
creation of I6.29
secret I6.22
testamentary I6.30
wills
co-heirs, provision for I6.21
conditions I6.27
conditions subsequent I6.28
forms of I6.15
publication I6.18
revocation I6.16
rules for receipt under I6.19
secret trusts I6.22
separate I6.17
Jamaica
charity, ability to benefit J1.8
companies, use of J1.27
foreign court orders, recognition of J1.29
inheritance, rights of J1.2
intestate succession
challenging J1.7
devolution J1.2
intestate domiciled outside Jamaica J1.5
lifetime gifts, treatment of J1.9
personal property, to J1.4
real property, to J1.3
rights, claiming J1.6
letters of administration, right to grant of J1.6
probate
executors, position of J1.15
fees J1.25
formalities J1.14
heirs, position of J1.16
succession
intestate
(see intestate succession above)
laws J1.1
transfer tax
allowances J1.22
death, on J1.17, J1.19
interest on J1.24
lifetime gifts, on J1.18
payment J1.21
rate of J1.23
revenue affidavit, filing J1.20
trusts
creation of J1.26
foreign, recognition of J1.28
taxation J1.26
wills
foreign, recognition of J1.11
local, formalities for J1.10
revocation J1.13
separate J1.12
Japan
administration of estate J2.5
companies, use of J2.4
intestacy J2.1
probate J2.5
real estate, valuation of J2.6
succession
cross-border issues J2.2
intestate J2.1
legislation J2.1
non-Japanese person, on death of J2.2
renvoi, application of J2.2
taxation J2.6
taxation
gift tax J2.7
inheritance tax J2.8
principles of J2.6
real estate, valuation of J2.6
succession, on J2.6
treaties J2.9
trusts J2.3
wills J2.5
Jersey
ademption, doctrine of J4.26
charity, ability to benefit J4.11
companies, use of J4.15
domicile, concept of J4.2
foreign court orders, recognition of J4.17
immovable property
devolution of J4.2, J4.3
intestacy, on J4.5
will, by J4.4
meaning J4.2
probate formalities J4.24
succession to J4.2
information publicly available J4.18
inheritance
lifetime gifts, treatment of J4.12
rights, claim for J4.9
intestacy
devolution of estate J4.29
immovable property, devolution of J4.5
letters of administration, application for J4.29
movable property, devolution of J4.8
judicial system J4.1
legislature J4.1
letters of administration, application for J4.29
location and history J4.1
movable property
devolution of
intestacy, on J4.8
will, by J4.7
entitlement to J4.6
meaning J4.2
probate formalities J4.25
probate
executors, position of J4.30
foreign will, of J4.27
formalities
immovable estate J4.24
legislation J4.23
movable estate J4.25
grant of J4.26
heirs, position of J4.31
separate will, of J4.28
sources of law J4.1
succession
challenging J4.10
choice of law J4.16
illegitimate children, rights of J4.2
immovable and movable property, to J4.2
taxation
citizenship, domicile and residence, relevance of J4.33
connecting factors J4.34
death, on J4.35
foreign taxes, recognition of J4.37
jurisdiction of charge J4.36
liability for J4.38
lifetime gifts, on J4.35
local issues J4.32
stamp duty J4.35
trusts
foreign, recognition of J4.14
local law, creation under J4.13
wills
foreign, recognition of J4.20
immovable property, devolution of J4.4
movable property, devolution of J4.7
revocation J4.22
separate J4.21
stamp duty J4.35
valid local, formalities for J4.19
Jordan
charitable gifts
consequences of
donee, for J6.19
donor, for J6.18
form of J6.15
hibah J6.17
lifetime J6.21
revocation J6.20
sadaqah J6.16
waqf J6.22
executors J6.30
foreign court orders, recognition of J6.26
immovable property
gifts of J6.13
rented J6.14
information publicly available after death J6.27
inheritance
claims J6.10
distribution of estate after death J6.3
fixed rights of J6.3
movable and immovable property, to J6.11
registration of property J6.12
Shari'a, rights according to J6.4–J6.9
Asaba, heirs of the J6.8
conditions J6.7
heirs, classes of J6.6
legal heirs J6.9
nationality or residence J6.5
uterine heirs J6.9
judicial system J6.1
legislature J6.1
religious law J6.1
succession
choice of governing law J6.25
Islamic law J6.2
rules of J6.2
shares, to J6.24
system of government J6.1
tax J6.34–J6.42
corporate income tax J6.35
death, on J6.42
distribution tax J6.38
double taxation treaties J6.40
income tax J6.36, J6.39
withholding tax J6.37
stamp duty J6.41
trusts J6.23, J6.31
creation J6.31
liability of trustees J6.33
powers and duties of trustee s J6.32
waqf J6.22
wills
conditional J6.28
execution J6.28
making of J6.28
revocation J6.28
statutory J6.29
Kenya
charity
ability to benefit K2.6
tax exemption K2.28
companies, use of K2.10
Constitution K2.1
foreign court orders, recognition of K2.12
immovable assets, succession to K2.2
information publicly available after death K2.13
inheritance
lifetime gifts, treatment of K2.7
rights of K2.1
intestacy, succession on K2.4
movable assets, succession to K2.3
probate
executors, position of K2.19
formalities K2.18
heirs, position of K2.20
succession
challenging K2.5
choice of law K2.11
immovable assets, to K2.2
intestate K2.4
laws K2.1
movable assets, to K2.3
taxation
charge to
charities, exemption for K2.28
Kenya residents K2.27
non-resident individuals K2.25
residents of more than one country K2.26
citizenship, domicile and residence, relevance of K2.22
death, on K2.24
deduction at sources K2.29, K2.30
lifetime gifts, on K2.23
pay as you earn K2.29
types of tax K2.21
withholding K2.30
trusts
foreign, recognition of K2.9
local law, creation under K2.8
wills
foreign, recognition of K2.15
revocation K2.17
separate K2.16
valid local, formalities for K2.14
Malta
executors M2.6
inheritance
acceptance of M2.9
assignment, pre-emption on M2.10
renunciation M2.9
intestacy, succession on M2.2, M2.8
legitim, law of M2.4
succession
intestate M2.2, M2.8
laws M2.1
legitim M2.5
opening M2.7
testamentary M2.2
taxation
citizenship, domicile and residence, relevance of M2.12
death, on M2.19
double tax treaties M2.21
foreign, recognition of M2.20–M2.22
issues M2.11
liability for
documents and transfers, on M2.24
income tax M2.23
lifetime gifts, on
assignment of rights M2.18
capital gains tax M2.14
generally M2.13
immovable property, transfers of M2.16
marketable securities, transfers of M2.17
stamp duty M2.15
unilateral relief M2.22
wills
conditions attached to bequests M2.5
forms of M2.3
joint M2.3
registration M2.3
secret M2.3
Mauritius
charity, ability to benefit M4.9
companies, use of M4.14
donations and legacies, reduction of M4.11
executors M4.22
foreign court orders, recognition of M4.16
heirs M4.3, M4.23
immovable assets, law applicable to M4.4
information publicly available M4.17
inheritance
lifetime gifts, treatment of M4.10
statutory rights of M4.5
surviving spouse, rights of M4.6
legal structure M4.1
legatees M4.23
movable assets, law applicable to M4.4
probate, formalitie s M4.21
registration duty M4.24
State as heir M4.7
succession
challenging M4.8
choice of law M4.15
laws M4.1
opening M4.2
vacancy M4.7
taxation M4.24
trusts
foreign, recognition of M4.13
local law, creation under M4.12
wills
foreign, recognition of M4.19
local, formalities for M4.18
revocation M4.20
New Zealand
charity
ability to benefit
local N4.7
overseas N4.8
tax exemption N4.31
companies, use of N4.11
family provision, application for, N4.4
foreign court orders, recognition of N4.13
information publicly available after death N4.14
inheritance
lifetime gifts, treatment of N4.9
statutory rights of N4.2
intestacy, succession on N4.2
probate
executors, position of N4.21
formalities N4.20
heirs, position of N4.22
relationship property
application for division of N4.6
lifetime gifts of N4.25
renvoi N4.15
succession
challenging N4.3–N4.6
choice of law N4.12
intestate N4.2
laws N4.1
matrimonial property, to N4.6
relationship property, to N4.6
reward for services, claim for N4.5
taxation
charities, exemption for N4.31
citizenship, domicile and residence, relevance of N4.24
death, on N4.26
double taxation N4.28
foreign, recognition of N4.32
jurisdiction of charge
domiciliaries N4.30
full residents N4.29
non-residents N4.27
residents of more than one country N4.28
liability for N4.33
lifetime gifts, on N4.25
local issues N4.23
trusts
foreign, recognition of N4.10
local law, creation under N4.10
wills
local foreign, recognition of N4.17
revocation N4.19
separate N4.18
valid local, formalities for N4.16
Northern Ireland
administrators, duties of N5.38
beneficiaries N5.39
charity
cy-près doctrine N5.9
definition N5.8
foreign, gifts to N5.23
gifts to N5.24
inheritance tax exemption N5.10
company
executor, a s N5.13
holding, transfer of assets to N5.16
non-UK forced heirship laws, use to avoid N5.15
tax planning, use in N5.14
trustee, a s N5.13
definitions N5.42
executors, duties of N5.38
family provision, application for N5.4
foreign court orders, recognition of N5.26
immovable property, in respect of N5.28
movable property, in respect of N5.27
information publicly available after death N5.40
intestacy
immovable property, succession to N5.21
law governing N5.19
movable property, succession to N5.20
succession N5.3
non-charitable purpose, gifts for N5.25
personal representatives, duties of N5.38
probate
application for grant N5.36
formalities N5.35
Inland Revenue account N5.37
rights of inheritance N5.2, N5.4
succession laws N5.2
taxation N5.14, N5.41
inheritance tax exemption N5.10
testamentary capacity N5.5
testate succession, law governing N5.22
trusts
creation of N5.11
duration of N5.11
executors, company as N5.13
foreign, recognition of N5.12
meaning N5.11
non-charitable purpose, gifts for N5.25
trustee, company a s N5.13
validity, requirements for N5.11
wills
assets outside Northern Ireland, for N5.31
beneficiaries N5.39
essential validity N5.18
foreign, recognition of N5.30
formal validity, requirements for N5.17
fraud, allegation of N5.6
mistakes, rectification of N5.7
revocation
civil partnership, by N5.32
destruction, by N5.34
divorce, on N5.33
marriage, by N5.32
subsequent will, by N5.34
voluntary N5.34
terms, publication of N5.40
testamentary capacity N5.5
undue influence, allegation of N5.6
validity, formalities for N5.29
Norway
beneficiaries N6.22
choice of law governing succession N6.14
companies, establishment of for tax reduction purpose s N6.13
court orders, recognition of foreign N6.15
executors, testamentary N6.21
heir and legatee, difference between N6.22
income tax N6.24
information publicly available after death N6.16
inheritance tax N6.23, N6.25–N6.43
assets, value of N6.28
business activities, claims and rights attached to N6.27
citizenship N6.25
computing N6.28–N6.33
death, tax on N6.38–N6.39
general rule N6.23, N6.38
inheritance, definition of N6.39
liability to pay N6.40-N6.41
lifetime gifts N6.39
deductible expenses N6.31
domicile N6.25
double taxation N6.25
liability for N6.40–N6.43
general rule N6.40
inheritance N6.41
lifetime gifts N6.43
undivided estates, distributions from N6.42
lifetime gifts N6.23, N6.34–N6.37
exempt gifts N6.37
gift, definition of N6.35
liability to pay N6.43
taxable gifts N6.36
rates N6.32
real property N6.27
report to tax collector, submission of N6.33
residence N6.25, N6.26
shares, valuation of N6.30
taxable value N6.28
time of valuation N6.29
international aspects
court orders, recognition of foreign N6.15
law to govern succession, choice of N6.14
trusts, recognition of N6.12
inventory of the estate N6.16
law to govern succession, choice of N6.14
legatee and heir, difference between N6.22
liabilities of the deceased
ascertaining N6.16
responsibility for, acceptance of N6.22
privacy, rights of N6.16
private administration
beneficiaries, rights of N6.22
certificate of probate N6.21
statutory inheritance N6.6, N6.7
testamentary executor N6.21
public administration
beneficiaries, rights of N6.22
costs of N6.20
court's duty of confidentiality N6.16
division of the estate N6.20
domicile N6.25
residence N6.25, N6.26
statutory inheritance N6.6, N6.7
testamentary executor N6.21
statutory inheritance N6.1–N6.10
challenging succession N6.8
charitable gifts N6.9
claiming N6.7
classes of beneficiaries N6.2
common-law spouse N6.5
lifetime gifts and N6.10
private administration N6.7, N6.8
public administration N6.7, N6.8
spouse's rights N6.4
state N6.6
statutory portion N6.3
table of heirs N6.2
trusts
foreign, recognition of N6.12
Norwegian N6.11
valuation of the estate N6.16
wills
beneficiaries N6.22
foreign, recognition of N6.18
formal requirements of N6.17
probate, certificate of N6.20
revocation of N6.19
Panama
accretion, right of P1.9
capacity
inherit, to P1.24, P1.26
testamentary P1.10
charity, gifts or bequests to P1.26
creditors
foundations of private interest, and P1.38
heirs or legatees, of P1.25
trustees, of P1.28
foundations of private interest
death of founder, disposition of assets upon P1.37
generally P1.36
jurisdiction, choice of P1.40
protection of assets P1.38
revocation of P1.39
taxation of P1.41, P1.42
inheritance, statutory rights of P1.1–P1.23
claiming P1.18, P1.27
rejecting P1.24, P1.25, P1.26
intestate succession P1.2–P1.7
collateral line P1.6
direct line P1.3–P1.5
ascendants P1.5
descendants P1.4
surviving spouse, entitlement of P1.7
maintenance, right to P1.26
representation, right of P1.8
succession proceedings P1.18
additional inventory P1.27
adjudication of goods P1.22, P1.25
challenging P1.27
foreign decrees, recognition of P1.34
intestate succession P1.20
inventory P1.21
notarisation P1.23
testate succession P1.19
valuation of goods P1.21
tax
citizenship, relevance of P1.44
domicile, relevance of P1.44
foreign tax, recognition of P1.47
foundations of private interest, and P1.41, P1.42
inheritance tax P1.46
liability P1.48
lifetime gifts P1.45
rates of tax P1.45
residence, relevance of P1.44
trusts, and P1.41, P1.42
testate succession P1.10–P1.17
testamentary capacity P1.10
trusts
ability to create P1.28
confidentiality P1.35
foreign, recognition of P1.30
jurisdiction, transfer to another P1.31
revocation of P1.33
taxation of P1.41, P1.42
testamentary P1.29
trustee licence, requirement s P1.32
wills
challenging authenticity of P1.27
common P1.12
closed will P1.12
holographic will P1.12
open will P1.12
foreign, recognition of P1.16
formalities P1.15
joint P1.14
revocation of P1.17
special P1.13
maritime P1.13
military P1.13
Portugal
companies, use of P3.3
cross-border issues P3.3
foreign court orders, recognition of P3.3
heirs
appointment of P3.2
meaning P3.1
inheritance
fixed rights of P3.1
surviving spouse, rights of P3.1
legatees, meaning P3.1
probate P3.2
succession laws P3.1
tax provisions P3.4
trusts P3.3
wills
annullment of P3.2
documents required for execution P3.2
formalities for P3.2
free disposition of assets P3.2
public and closed P3.2
Saudi Arabia
charity, ability to benefit S1.12
companies, use of S1.14
executors S1.21
foreign court orders, recognition of S1.16
heirs
Asaba, of S1.6
classes of S1.4
Dhawu Al Arham S1.7
Furudh, of S1.5
summary S1.9
variance of entitlement between male and female S1.8
information publicly available after death S1.17
inheritance
claiming S1.10
conditions of S1.2
impediments to S1.3
Islamic law S1.1
rights of S1.1
lifetime transfers, challenging S1.11
succession
choice of law S1.15
laws S1.1
taxes on death or succession, absence of S1.22
trusts
foreign, recognition of S1.13
wills
challenging S1.11
foreign, recognition of S1.19
revocation S1.20
valid, formalities for S1.18
Scotland
confirmation
application for S2.57
effect of S2.60
meaning S2.55
persons entitled to S2.55
procedure S2.57
property included in S2.56
reciprocal recognition of grants S2.59
executor-dative, appointment of S2.58
executors, position of S2.61
fixed inheritance
estate, to S2.4
movable and immovable property, to S2.3
right to S2.2
foreign court orders, recognition of
Brussels Convention, under S2.72
common law rules S2.74
enforcement S2.75
statutory provisions S2.71
UK judgments S2.73
heirs, position of S2.62
information publicly available S2.76
intestate succession
order of S2.23
rules of S2.22
legal rights
calculating S2.14
charities, ability to benefit S2.21
claiming S2.20
claims S2.10
defeating S2.19
discharge S2.18
legitim S2.11–S2.13
meaning S2.9
satisfaction of
approbate and reprobate S2.16
equitable compensation S2.17
generally S2.15
where arising S2.9
legitim
adopted and illegitimate children, rights of S2.12
representation S2.13
right to claim S2.11
prior rights
contents of house, in S2.7
dwelling-house S2.6
financial provision S2.8
meaning S2.5
succession
choice of law S2.70
laws S2.1
taxation S2.63
trusts
corporate trustees and executor s S2.69
creation of
accumulation periods S2.65
capacity to create S2.68
constitution S2.64
liferents S2.65
Scots law S2.63
foreign
private international law, questions of S2.66
recognition of S2.67
wills
alterations S2.37, S2.38
capacity to make
age S2.25
facility and circumstance s S2.27
mental S2.26
challenging S2.49
error, in S2.28
foreign
appropriate, where S2.53
essential validity S2.52
formal validity S2.51
private international law issues S2.50
revocation S2.54
statutory provisions S2.51
formal requirements S2.30
presumptions
establishing S2.36
execution, date and place of S2.34
rebutting S2.35
subscription, as to S2.32
revocation
after-born children, provision for S2.48
deletion, by S2.47
earlier will, revival of S2.45
foreign will, of S2.54
mutual will, and S2.43
physical destruction, by S2.46
subsequent will, by S2.44
subscription
meaning S2.33
presumption as to S2.32
testator blind or unable to write
execution, presumption as to, S2.41
formal validity S2.40
signature on behalf of S2.39
statutory provisions S2.42
undue influence, effect of S2.29
writing, in S2.31
Singapore
charity, ability to benefit
local S3.23
overseas S3.24
companies, use of
advantages of S3.28–S3.30
estate duty, saving S3.28
income tax on S3.30
perpetuity, in S3.29
constitution S3.1
creditors, payment of S3.13
estate duty
affidavit S3.41
annuities or other interests, on S3.59
deductions S3.60
exemptions
Central Provident Fund contributions S3.63
insurance policy monies S3.65
property up to S$600,000 S3.62
residential property S3.61
specific S3.64
foreign, allowance for S3.71
generally S3.48
gifts with reservation of benefit S3.56
gifts within five years of death S3.56
interest on S3.52
joint assets, on S3.57
liability for S3.73
life insurance proceeds, on S3.58
life interests S3.55
marriage settlement, use of S3.68
property at disposal of deceased S3.54
property deemed to pass for purposes of S3.53
rate of S3.51
scope of liability S3.50
trust, savings by use of S3.67
will, reduction by S3.8, S3.66
executor, choice of S3.5
family provision S3.14
claim for S3.20
foreign court orders, recognition of
grants, resealing S3.33
reciprocal enforcement S3.32
guardian, choice of S3.5
immovable assets
gains from transactions in S3.17
residential property, restrictions on S3.16
information publicly available S3.34
inheritance
lifetime gifts, treatment of S3.25
statutory rights of S3.18
intestacy, succession on S3.18
legal system S3.1
letters of administration
estate duty affidavit, filing S3.41
formalities S3.39
grant
extracting S3.43
petitioning for S3.40
sureties, locating or applying to dispense with S3.42
marriage settlement, reduction of estate duty S3.68
movable assets S3.17A
probate
estate duty affidavit, filing S3.41
executors, position of S3.44
formalities S3.39
grant
extracting S3.43
petitioning for S3.40
resealing S3.33
heirs, position of S3.45
sureties, locating or applying to dispense with S3.42
shares
gains from transactions in S3.17
succession
challenging
family provision, claim for S3.20
minimising S3.22
Muslim law, under S3.21
validity of will, basis of S3.19
choice of law S3.31
intestate S3.18
laws S3.2–S3.15
Muslim law, under S3.15, S3.21
taxation
anti-avoidance provisions S3.74
double tax treaties S3.69
foreign, recognition of S3.69–S3.71
income tax S3.46
liability for
estate duty S3.73
income tax S3.72
lifetime gifts, on S3.49
local issues S3.46–S3.48
stamp duty S3.47
unilateral tax credits S3.70
trust
designated investments S3.67
estate duty, reduction of S3.67
foreign, recognition of S3.27
local law, creation under S3.26
wills
advantages of making S3.2–S3.8
control over assets, testator retaining S3.3
dispositions inter vivos, effect of S3.12
distributions, timing S3.7
estate duty, reduction of S3.8, S3.67
local foreign, recognition of S3.36
property which cannot be disposed of by
Central Provident Fund monies S3.9
insurance policies S3.10
joint tenants, property held a s S3.11
revocation S3.38
separate S3.37
specific bequests on S3.6
testamentary freedom S3.4
valid local, formalities for S3.35
validity, challenging S3.19
South Africa
donations tax
concept of S5.49
donations deemed to be made S5.51
effect of S5.48
exemptions from S5.52
levy and collection of S5.48
official notification of donation S5.54
payment of S5.53
rate of S5.50
rationale S5.48
valuation of donated property
annuities S5.57
fiduciary property S5.56
generally S5.55
life interests S5.56
usufruct or like interests, ownership subject to S5.58
usufructuary property S5.56
estate duty
abatement S5.43
application of S5.21
apportionment S5.46
deductions S5.42
deemed property, on S5.41
dutiable estate, on S5.44
foreign death duties, deduction for S5.47
levy of S5.39
meaning S5.21
property, on S5.40
quick succession reduction S5.45
transfer duty, deduction for S5.47
foreign exchange S5.22
Guardian's Fund S5.7
intestate succession
adopted children, position of S5.16
blood relatives, succession by S5.17
consanguinity, degrees of S5.18
descendants only, survival by S5.14
diagrammatic illustration of S5.19
general rule S5.11
illegitimate children, position of S5.15
law of S5.10
spouse and descendants, survival by S5.13
spouse only, survival by S5.12
marriage contracts
accrual system S5.61
antenuptial S5.60
community of property, in S5.59
out of community of property S5.60
succession
adiation and repudiation S5.5
collation S5.6
forced heirship, absence of S5.3
guardianship S5.7
heirs and legatee s S5.4
laws S5.1
surviving spouses, maintenance of S5.8
types of S5.2
taxation
donations tax
(see donations tax above)
estate duty
(see estate duty above)
trusts, maintenance payments from S5.10
wills
alterations S5.26
capacity to benefit under
common law exclusions S5.38
general rule S5.36
statutory exclusions S5.37
codicils S5.31
competency to make S5.24
competency to witness S5.25
execution, formalities for S5.23
foreign
recognition of S5.20
validity of S5.35
joint S5.32
lost S5.34
mutual S5.33
revocation
divorce, on S5.30
express S5.28
generally S5.27
tacit S5.29
Spain
charity, ability to benefit S7.13
companies, use of S7.16
dormant estate S7.22
executors S7.21
forced heirship S7.6
acceptance of inheritance S7.10
children and descendants, entitlement of S7.7
legitim S7.6
parents and ascendants, entitlement of S7.8
persons being heirs S7.6
surviving spouse, entitlement of S7.9
heir, right of accretion S7.23
inheritance
lifetime gifts, treatment of S7.14
rights of S7.5
intestacy, succession on S7.12
succession
challenging S7.11
choice of law S7.17
incapacity
absolute S7.2
grounds for S7.4
relative S7.3
intestate S7.12
laws S7.1
succession duty
calculation of S7.29
liability to pay S7.26
life interest, valuation of S7.28
payment of S7.26, S7.32
regulation of S7.26
reversionary interest, valuation of S7.28
same sex marriages S7.31
state personal reductions S7.27
taxable base S7.26
unmarried couples S7.30
trusts, recognition of S7.15
wills
execution S7.20
failure to mention child or natural heir in S7.24
foreign, recognition of S7.19
guardian, appointment of S7.25
preterition S7.24
registration S7.20
types of S7.18
Sweden
charities, ability to benefit S8.9
death, information publicly available after S8.18
estate inventory S8.18, S8.34, S8.37
executors S8.24
foreign judgments
recognition S8.16
immovable assets S8.5
information publicly available after death S8.18
inheritance
lifetime gifts, treatment of S8.10
partners S8.4
rights of S8.2, S8.25
statutory heirs S8.2, S8.7, S8.25
statutory rights, claiming S8.7, S8.25
summary distribution S8.35
surviving spouse S8.3, S8.7, S8.25
law of S8.1
movable assets S8.6
renvoi S8.17
succession
challenging S8.8
choice of law governing S8.14–S8.15
laws S8.2
statutory heirs S8.2, S8.7
partners S8.4
surviving spouse S8.3, S8.7
tax S8.26–S8.40
foreign taxes, recognition of S8.39
gift tax S8.27, S8.29
double taxation treaties S8.38
immovable assets S8.33
liability for S8.40
lifetime gifts S8.32
movable assets S8.34
inheritance tax S8.28
double taxation treaties S8.40
estate inventory S8.18, S8.32, S8.35
generation skipping S8.37
immovable assets, valuation of S8.36
joint property S8.38
liability for S8.35
life insurance policies S8.37
lifetime gifts S8.37
movable assets, valuation of S8.36
rates of S8.38
remission of S8.36
tax planning S8.37
residence, test of S8.30, S8.31
trusts
companies, use of S8.13
foreign, recognition of S8.12
local law, creation under S8.11
wills
challenging S8.25
foreign, recognition of S8.20
probate formalities S8.23
revocation S8.22
separate S8.21
valid local, formalities for S8.19
Switzerland
animals, dispositions in favour of S9.9
charity, ability to benefit S9.8
companies, use of S9.18
estate partition S9.28
excursus S9.9
executors, position of S9.27
foreign court orders, recognition of S9.20
heirs
appointed heirs S9.7
automatic devolution to S9.10
disinheritance S9.6
division of estate S9.28
suit for S9.12
equalisation S9.5
forced heirship S9.11
inheritance, suit for S9.13
parentelic succession S9.3
reduction of testamentary dispositions, suit for S9.11
information publicly available after death S9.21
portion entitlement S9.3
probate, formalitie s S9.26
succession
challenging
invalidity, suit for S9.14
renunciation to inheritance S9.15
choice of law S9.19
commencement S9.26
compulsory S9.4
contract of S9.22
equalisation S9.5
laws S9.2
parentelic S9.3
renunciation S9.15
statutory rights, claiming S9.10–S9.13
taxation
calculation S9.33
cantonal diversity S9.30
charge to S9.35
death, on S9.31
double tax treaties
bilateral treaties S9.37
intercantonal treaties S9.36
unilateral measures to avoid S9.38
liability for S9.34
lifetime gifts, on S9.32
rates S9.35
territorial administration S9.29
valuation for S9.33
trusts
foreign, recognition of S9.17
local law, creation under S9.16
wills
animals, dispositions in favour of S9.9
compulsory portion S9.4
foreign, recognition of S9.23
forms of S9.22
revocation S9.25
separate S9.24
valid local, formalities for S9.22
Turkey
administration of estate, applicable law T3.23
agricultural land, passing T3.19
charitable foundations, establishing T3.13
Civil Code T3.1
company, holding assets through T3.22
estate and inheritance tax
foreign countries, deduction of tax due in T3.33
levy of T3.31
liability for T3.34
rates of T3.31
tax-free transmissions of wealth T3.32
foreign judgments, enforcement of T3.24
heirs
classification of T3.2
disinheritance T3.12
first degree T3.3
fourth degree T3.6
second degree T3.4
share reserved for T3.9
substitute, appointment of T3.10
succeeding, appointment of T3.11
third degree T3.5
lifetime gifts and donation s T3.20
succession, opening T3.18, T3.29
surviving spouse, rights of T3.7
testamentary dispositions
annulment and variation T3.14
bequeathed property, delivery of T3.17
compulsory portion of estate, reserved T3.9
definition T3.8
invalid T3.15
specific bequests T3.16
transfer of funds out of T3.35
trusts, non-recognition of T3.21
wills
enforcers T3.30
new, executing T3.27
other countries, executed in T3.26
proof of T3.29
renunciation T3.28
revocation T3.27
validity T3.25
United States
administration of estates U4.15
companies, use of U4.20
executors U4.16
federal income tax, basis of property U4.34
foreign taxes, recognition of U4.35
inheritance
charitable bequests, limitations on U4.8
children, rights of U4.2
surviving spouse, rights of
community property states, in U4.7
disqualification U4.6
election, making U4.5
elective share U4.4
spouses U4.3
waiver U4.6
intestacy
administration U4.18
succession on U4.17
probate
jurisdictional authority U4.21
methods of U4.14
state laws U4.1
succession
intestate U4.17
laws U4.1
transfer taxes
estate tax
non-US persons, liability of U4.29
tax treaties U4.36
US persons, liability of U4.28
federal U4.25
general principles U4.24
generation-skipping
non-US persons, liability of U4.33
US persons, liability of U4.32
gift tax
non-US persons, liability of U4.31
state, abolition U4.27
US persons, liability of U4.30
state U4.27
US and non-US persons, liability of U4.26
trusts
foreign, recognition of U4.23
inter vivos revocable U4.19
union, as, U4.1
wills
capacity to make U4.11
disposition of property by U4.9
formalities for U4.10
renunciation U4.13
revocation U4.12
separate U.4.22
Actions
Resource information
Show resource details Hide resource details
  • Resource ID: C-000-4259
  • Published: 01-Mar-2013
  • Products:  All Bloomsbury Books, Book: International Succession Laws, PLC UK Private Client
Ask a question
Print
Related content
Related content
Topics
  • After DeathAfter Death (http://environment.practicallaw.com/8-383-2284)
  • International IndividualsInternational Individuals (http://environment.practicallaw.com/5-383-2285)
  • WillsWills (http://environment.practicallaw.com/6-383-2275)
Books
{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247616445007", "objName" : "Index to International Succession Laws", "userID" : "2", "objUrl" : "http://uk.practicallaw.com/cs/Satellite/books/9781845928421/ISL_Index?null", "pageType" : "", "contentAccessed" : "true", "analyticsPermCookie" : "2-5df6725:13ecbd87830:-29d6", "analyticsSessionCookie" : "2-5df6725:13ecbd87830:-29d5", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }