Jump to Content Jump to Main Navigation
User Account
  • Sign in to your personal account
  • Not registered? Sign up for a personal account
  • Have an access token?
More
  • How to use this site
BPRO
Search
Close
Advanced Search Legislation Search Help
Menu
  • Home
  • Browse
  • All Content
  • Cases
  • Commentary
  • Legislation
  • Precedents
  • News
  • My Content (0)

    Recently viewed (0)

    • Save Entry
  • My Searches (0)

    Recently viewed (0)

    • Save Search
  • Print
  • Save
  • Cite
  • Email this content

    Share Link

    Copy this link, or click below to email it to a friend
    Email this content
    or copy the link directly:
    The link was not copied. Your current browser may not support copying via this button.
    Link copied successfully
Show Summary Details

Export to Word

I2: Ireland

International Succession Laws

Edited by:
David Way and Mark Bridges
Publisher:
Bloomsbury Professional
Publication Date:
January 2023
Previous Document
Next Document

Christina Sauer-Dechant

  • Introduction
  • Succession rights of spouses and civil partners after dissolution of the relationship
  • Cross-border issues
  • Formalities
  • Tax
Previous Document
Next Document

Contents

International Succession Laws

  • In this Issue – Issue 77, January 2023
  • Preface
  • List of contributors
  • Close sectionA2: Albania
    • Introduction
    • General provisions
    • How to challenge succession
    • Choice of law to govern succession
    • Inheritance by law (intestate succession)
    • Order of succession (Civil Code, arts 360–366)
    • Right of addition
    • Inheritance by will
    • Lifetime gifts
    • Forms of will
    • Revocation of the will
    • Legacies and burdens
    • Executors
    • Invalidity of the will (Civil Code, arts 403–413)
    • Foreign wills
    • Taxation
    • Trusts
    • Recognition of foreign court orders
  • Close sectionA5: Austria
    • The new Gift Reporting Act
    • The new foundation entrance fee
    • Rules before August 2008
    • Fixed rights of inheritance
    • Statutory rights of inheritance
    • Forced heirship
    • How to challenge succession
    • Ability to benefit charities
    • Treatment of lifetime gifts in calculating inheritance rights
    • Cross-border issues
    • Use of companies
    • Amendments of partnership contracts
    • Choice of law – foreign court orders
    • Information publicly available after death
    • Register of last wills
    • Formalities
    • Tax
  • Close sectionB1: Bahamas
    • Introduction
    • Succession laws and rights of inheritance
    • Movable and immovable property
    • How to claim statutory rights of inheritance
    • How to challenge succession
    • Ability to benefit charities
    • Ability to create trusts under local law
    • Information publicly available after death
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionB4: Bermuda
    • Introduction
    • Fixed rights of inheritance
    • Statutory rights of inheritance
    • Intestate succession
    • How to challenge succession
    • Ability to benefit charities
    • Treatment of lifetime gifts in calculating inheritance rights
    • Cross-border issues
    • Information publicly available after death
    • Formalities
    • Tax
  • Close sectionB8: Brazil
    • Introduction
    • Fixed rights of inheritance
    • Testate succession
    • Testamentary trusts
    • Local recognition of foreign court orders
    • Conflict of laws
    • Information publicly available after death
    • Formalities required for valid local wills
    • Recognition of foreign wills
    • Recognition of separate wills for assets outside the jurisdiction
    • Revocation, alteration and revival of wills—effect of marriage and divorce
    • Probate formalities
    • Authority of executors and administrators
    • Taxation
  • Close sectionC2: Canada
    • Introduction
    • Fixed rights of inheritance
    • Testate succession
    • Change of domicile
    • Testamentary trusts
    • Recognition of foreign trusts
    • Information publicly available on death
    • Formalities for wills
    • Recognition of foreign wills
    • Separate situs wills in the Canadian context
    • Revocation of a will
    • Probate formalities
    • Authority of executors and administrators
    • Taxation
    • Taxation on death
    • Non-resident taxation
    • Liability for tax
  • Close sectionC4: Cayman Islands
    • Introduction
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Taxation
  • Close sectionC8: Cyprus
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionD3: Denmark
    • Statement of succession laws and rights of inheritance
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionE3: England and Wales
    • Introduction
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Taxation
    • Definitions
  • Close sectionF3: France
    • Succession law
    • Rights of inheritance rule
    • Legacies
    • Immovable and movable assets
    • Claims of statutory rights of inheritance
    • Ability to benefit charities
    • Treatment of lifetime gifts in calculating inheritance rights
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionG3: Germany
    • Introduction
    • Death of the decedent
    • Possible heirs
    • The legal mechanism for the transfer of the estate
    • Administrator or executor of the estate
    • Waiver of the succession and waiver of future inheritance rights
    • The entitlement of a third party to certain assets in the estate or a reserved share
    • Succession by law and by will
    • Period of limitation of claims
    • Procedural aspects of succession
    • Conflict of laws and jurisdiction
    • Inheritance tax
  • Close sectionG5: Gibraltar
    • The law of Gibraltar
    • Movable and immovable property
    • Inheritance provision
    • Cross-border issues
    • Formalities
    • Taxation
  • Close sectionG7: Greece
    • Fixed rights of inheritance
    • Succession by will
    • Executors
    • Local recognition of foreign court orders
    • Heirs
    • Tax
    • Intestate succession
  • Close sectionG8: Guernsey
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionI1: India
    • Introduction
    • Hindu law of succession
    • The Schedule
    • Muslim law of inheritance
    • Succession under the Indian Succession Act 1925
    • Intestate succession under the Indian Succession Act 1925
    • Testamentary succession under the Indian Succession Act 1925
    • Recognition of foreign wills in India
    • Revocation, alteration and revival of wills
    • Probate formalities
    • Executors
    • Trusts
    • Cross-border issues
    • Tax
    • Double Taxation Avoidance Agreements (DTAA)
    • General Anti-Avoidance Rules (GAAR)
    • Fugitive Economic Offenders Ordinance (FEOO)
    • Law Commission Consultation Paper
  • Close sectionI2: Ireland
    • Introduction
    • Succession rights of spouses and civil partners after dissolution of the relationship
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionI3: The Isle of Man
    • Introduction
    • General principles of succession laws and rights of inheritance
    • Statutory intestacy rules
    • Challenging succession—the dependant’s right to make a claim
    • Matrimonial property rights on death
    • Testate succession
    • Asset protection against creditors
    • Recognition of foreign trusts
    • Use of companies in estate planning
    • Local recognition of foreign court orders
    • Conflict of laws and renvoi
    • Information publicly available after death
    • Probate formalities
    • Grant of representation and authority of executors and administrators
    • Administration of the estate and the position of beneficiaries of the estate
    • Taxation
    • Recognition of foreign taxes
  • Close sectionI4: Israel
    • Introduction
    • Capacity to inherit
    • Inheritance by law (intestate succession)
    • Wills (testate succession)
    • Maintenance from the estate
    • Trusts
    • Disclosure of information—the attorney–client privilege in Israel
    • Jurisdiction, private international law and cross-border issues
    • Inheritance tax
    • Other taxes relating to succession
    • Petition for an inheritance order (intestate) or probate order (testate)
    • Recommendations for foreign domiciled testators
    • The tax system in Israel
    • Wills and trusts—in the Israeli court
  • Close sectionI6: Italy
    • Fundamental concepts
    • Reserved share and other general matters
    • Legal succession
    • Testamentary succession
    • Particular provisions in wills
    • Specific dispositions
    • Trusts
    • ‘Atti di destinazione’ (Civil Code, art 2645-ter)
    • Taxation
  • Close sectionJ1: Jamaica
    • Fixed rights of inheritance
    • Formalities
    • Executors
    • Heirs
    • Tax
    • Trusts
  • Close sectionJ2: Japan
    • Fixed rights of inheritance
    • Cross-border issues
    • Trusts
    • Wills and formalities
    • Tax
    • Inheritance tax
  • Close sectionJ4: Jersey
    • Introduction
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionJ6: Jordan
    • Introduction
    • Succession
    • Fixed rights of inheritance
    • Rights of inheritance according to the Shari’a
    • Claims
    • Movable and immovable property
    • Registration
    • Gifts of immovable property
    • Rented immovable property
    • Charitable giving
    • Ability to create trusts under local law
    • Succession in shares of companies
    • Choice of law to govern succession
    • Foreign court orders
    • Information publicly available post-death
    • Wills
    • Executors
    • Trusts
    • Tax
  • Close sectionK2: Kenya
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionM2: Malta
    • Introduction
    • Testamentary and intestate succession
    • Forms of wills and registration thereof
    • The law of legitim
    • Conditions that can be attached to bequests
    • Executors
    • The opening of the succession
    • Intestate succession
    • Acceptance and renunciation of an inheritance
    • Pre-emption where an inheritance is assigned in whole or in part
    • Tax issues
  • Close sectionM4: Mauritius
    • Introduction
    • Opening of succession
    • Heirs
    • Movable and immovable assets
    • Statutory rights of inheritance
    • Challenging succession
    • Ability to benefit charities
    • Treatment of lifetime gifts in calculating inheritance rights
    • Reduction of donations and legacies
    • Trusts under local law
    • Recognition of foreign trusts
    • Use of companies
    • Choice of law to govern succession
    • Recognition of foreign court orders
    • Information publicly available after death
    • Local wills
    • Recognition of foreign wills
    • Revocation of wills
    • Probate formalities
    • Executors
    • Heirs/ legatees
    • Tax
  • Close sectionN4: New Zealand
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionN5: Northern Ireland
    • Introduction
    • Fixed rights of inheritance
    • Cross-border issues
    • Formalities
    • Taxation
    • Definitions
  • Close sectionN6: Norway
    • Statutory inheritance
    • International issues
    • Formalities
    • Tax
  • Close sectionP1: Panama
    • Fixed rights of inheritance
    • Heirs
    • How to challenge a succession
    • Cross-border issues
    • Information publicly available post-death
    • Foundations of private interest
    • Tax
  • Close sectionP3: Portugal
    • Fixed rights of inheritance
    • Formalities
    • Cross-border issues
    • Tax
  • Close sectionS1: Saudi Arabia
    • Succession and rights of inheritance
    • Conditions of inheritance
    • Impediments to inheritance
    • Classes of heirs
    • How to claim rights of inheritance
    • How to challenge wills and lifetime transactions
    • Ability to benefit charities
    • Cross-border issues
    • Information publicly available after death
    • Wills
    • Executors
    • Taxes
  • Close sectionS2: Scotland
    • Introduction – Succession (Scotland) Act 1964
    • Right to succeed
    • Moveable and immoveable property
    • The estate subject to the 1964 Act
    • Fixed rights of inheritance
    • Prior rights
    • Legal rights
    • Intestate succession to free estate
    • Formalities
    • Cross-border issues
    • Information publicly available post-death
    • Taxation
  • Close sectionS3: Singapore
    • Legal and constitutional framework
    • Statement of succession laws and rights of inheritance
    • Immovable assets
    • Movable assets
    • Statutory rights of inheritance
    • Challenge to succession
    • Ability to benefit charities
    • Treatment of lifetime gifts in calculating inheritance rights
    • Cross-border issues
    • Formalities
    • Tax
  • Close sectionS5: South Africa
    • Fixed rights of inheritance: succession
    • Testate succession
    • Intestate succession
    • Cross-border issues
    • Formalities
    • Tax
    • Donations tax
    • Marriage contracts
  • Close sectionS7: Spain
    • Fixed rights of inheritance
    • Recognition of trusts
    • Cross-border issues
    • Formalities
    • Executors
    • Dormant estate (herencia yacente)
    • The right of accretion
    • Preterition
    • Guardianship
    • Tax
  • Close sectionS8: Sweden
    • Relevant Swedish law
    • Statement of succession laws and rights of inheritance
    • Immovable assets
    • Movable assets
    • Claiming statutory rights of inheritance
    • Challenging succession
    • Ability to benefit charities
    • Treatment of lifetime gifts in calculating inheritance rights
    • Cross-border issues
    • Choice of law to govern succession
    • Local recognition of foreign court orders
    • Private international law rules of renvoi
    • Information publicly available after death
    • Formalities required for a valid local will
    • Recognition of foreign wills
    • Separate wills
    • Revocation
    • Probate formalities
    • Position of executors
    • Position of heirs
    • European Certificate of Succession
    • Tax
    • Principles of estate planning
    • Jurisdiction of tax charge
    • Recognition of foreign taxes
    • Who is liable for the tax?
  • Close sectionS9: Switzerland
    • Introduction
    • Swiss succession law
    • Cross-border issues
    • Formalities and procedures
    • Taxes
    • Revision of the Swiss succession law as of 1 January 2023
  • Close sectionT3: Turkey
    • The Civil Code of the Republic of Turkey
    • Statutory heirs
    • Testamentary dispositions
    • Passing of the estate to the heirs
    • Cross-border issues
    • Formalities
    • Estate tax
    • Transfer of funds out of Turkey
  • Close sectionU4: United States of America
    • Introduction
    • Fixed rights of inheritance
    • Vehicles of succession
    • Cross-border issues
    • Transfer taxes
  • Close sectionIndex
    • A
    • B
    • C
    • D
    • E
    • F
    • G
    • I
    • J
    • K
    • M
    • N
    • P
    • S
    • T
    • U
Access brought to you by: provisional account
  • Privacy and Cookie Policy
  • Terms & Conditions
  • Accessibility Statement
  • Contact Us
  • Bloomsbury Professional
  • Bloomsbury.com

© Bloomsbury Publishing Plc 2023

Powered by

PubFactory
 
  • [3.226.122.122]
  • 3.226.122.122