Estate Planning Law Articles

Articles written by lawyers and expert witnesses worldwide
explaining the different aspects of Estate Planning.

Enhanced Life Estate Deeds in Florida

  June 30, 2016     By Jurado & Farshchian, P.L.
Enhanced life estate deeds, commonly known as “Lady Bird Deeds” provide a legal mechanism for property to pass automatically to a person or group of people without going through Florida probate.

In Italy, the Luxury Market Speaks Chinese

  June 30, 2016     By Law Firm Boccadutri International Law Firm
Beijing has recently held the twelfth edition of the Luxury property showcase, Real Estate Luxury Fair, promoted by the Ferretti group and Bank of East Asia, which granted space to 120 exhibitors from 35 countries and, above all, welcomed over 6000 visitors.

OLG Bamberg: Berliner Testament Cannot be Unilaterally Altered in Germany

  June 30, 2016     By GRP Rainer LLP
Spouses that mutually appoint each other as sole heirs in what is termed a “Berliner Testament” (Berlin will) need to be mindful of the binding effect associated with this kind of joint will.

Property Purchase: Investments in Italian houses

  June 30, 2016     By Law Firm Boccadutri International Law Firm
Chinese attracted by investments in Italian houses: In the last few years Chinese people have been attracted by investments in Italian houses. The are several reasons behind it: obtaining a Schengen Visa is one of them.

Wills, Estates, and Trusts

  June 22, 2016     By Fox & Melofchik, L.L.C.
A person’s estate is comprised of everything you own, including your car, house, bank account, life insurance, personal possessions, and retirement account. Estate planning is the process of arranging to distribute your possessions upon your death. It does not need to be expensive or complicated, and knowing your family is taken care of can give you peace of mind.

Assessing Intention to Prepare a Will in Germany

  June 20, 2016     By GRP Rainer LLP
A prerequisite for an effective will is a serious intention on the part of the testator to prepare one. Assessing any intention to draft a will can prove to be critical.

Succession Law in Germany

  June 20, 2016     By GRP Rainer LLP
There are many pressing issues that arise when it comes to succession. For instance, testators have to decide whether they want to rely on the rules of intestate succession or prepare a will or contract of inheritance.

Inheritance Tax Reform Must be in Place by June 30, 2016 in Germany

  June 16, 2016     By GRP Rainer LLP
The reforms to inheritance tax need to be in place by June 30, 2016, yet company heirs in particular still do not know what burdens they will be faced with going forward.

OLG Düsseldorf: Will Effective Despite Removal from Official Custody in Germany

  June 15, 2016     By GRP Rainer LLP
If a will is withdrawn from official custody it is deemed to have been revoked according to the law. Having said that, it is possible to contest the revocation under certain circumstances.

Prerequisites for a Nuncupative Will in Germany

  June 14, 2016     By GRP Rainer LLP
Faced with his imminent death, a testator is still able to prepare a nuncupative will, i.e. a will to which three persons are witnesses. However, this needs to satisfy strict conditions for it to be effective.

Heirs According to Shariah Principles of Succession in UAE

  June 8, 2016     By Hassan Elhais
Shariah lays down the relations that qualify as heirs following the death of an individual. The deceased's estate can only be transferred to persons who qualify as heirs under Shariah Law principles. Anyone who does not qualify as an heir gets nothing from the estate.

Rules of Succession in Dubai, United Arab Emirates

  June 8, 2016     By Hassan Elhais
What law governs The main source of law in the UAE is Sharia in which all laws are formulated and based on. It is considered a public order.

What Is Ancillary Probate?

  May 31, 2016     By
Ancillary probate is a mechanism of having two probate proceedings going on at the same time in different states. Whether a person’s estate will be subject to ancillary probate depends on the status of the property he or she owns and state law.

Benefits of a Florida Land Trust

  May 31, 2016     By Jurado & Farshchian, P.L.
A Florida land trust is a legal agreement under which the title of real property is vested to a trustee. The beneficiaries of the trust direct the trustee on how to maintain the property. The trust also allows the beneficiaries to collect rent without holding legal title to the property.

Valid Will Requires Serious Intention to Draft a Will in Germany

  May 27, 2016     By GRP Rainer LLP
For documents to be recognized as a will, it needs to be possible to discern a serious intention to prepare a will. That was the verdict of the OLG Frankfurt (Higher Regional Court of Frankfurt) (Az.: 20 W 155/15).

Grounds for Challenging a Will

  May 26, 2016     By GRP Rainer LLP
Heirs who are disappointed with the content of a will may under certain circumstances be able to challenge the will if they have good cause to do so.

What is Florida Probate?

  May 22, 2016     By LD Legal, LLC
Florida Probate Guide - a discussion of the different types of probate options in Florida.

OLG Hamm: Discernible Intention to Prepare a Will Necessary for Will to be Effective in Germany

  May 18, 2016     By GRP Rainer LLP
In order for a will to be effective, it must be possible to discern a serious intention to draft a will. That was the verdict of the OLG Hamm (Higher Regional Court of Hamm) in its ruling of November 27, 2015 (Az.: 10 W 153/15).

GmbH Shareholder’s Estate: Passing on Company Shares in Germany

  May 22, 2016     By GRP Rainer LLP
The shares in a GmbH form part of a GmbH shareholder’s estate. Accordingly, it is important to settle early on who the company shares will go to in the event of succession.

Inheritance of Company Shares in Bulgaria

  May 14, 2016     By Valova & Angelova Law Firm
Aiming to clarify the main points of the procedure for inheritance of company shares under the Bulgarian Commercial law

Four Grounds to Contest a Will

  May 8, 2016     By Mishiyeva Law, PLLC.
Simply being unhappy with the distribution of assets or the delay of the probate proceeding in general is not sufficient grounds to successfully contest the validity of a last will and testament. An heir of an estate or a beneficiary of a prior will can commence a will challenge based on a number of enumerated grounds.

Knowledge Is the Best Weapon Against Uncertainty

  May 8, 2016     By Carmona Law, PA
As you embrace your life changes and follow the goals you set, we would like to encourage you to include Estate Planning on your list. Most of us do not realize the importance of having a Last Will & Testament, a Living Will with Medical Surrogate, Prenuptial/Post-nuptial Agreements, or a Power of Attorney until it is too late. Do you know which option would suit you and your family best?

Germany: BGH on Calculating Compulsory Portion Where Estate Includes Property

  May 5, 2016     By GRP Rainer LLP
Calculating an heir’s compulsory portion is challenging if the testator was merely a co-owner of a property. Last year, the Bundesgerichtshof (BGH) [Federal Court of Justice] had to get to grips with this very issue.

Business Inheritance in Ukraine

  April 28, 2016     By Kydalov & Partners
The one of advice would be that business owners, especially if the business is successful, it is necessary to think in advance about the solving of the situation after their death, in order to protect the rights of heirs and further preservation of business . Such actions of the testator must concern two aspects: the relevant amendments to the constituent documents of the company; the drafting up of wills in relation to quality of business and business assets.

Business Succession Planning

  April 28, 2016     By GRP Rainer LLP
Employers ought not to rely on the rules of intestate succession but instead prepare a will.

Grounds and Procedures for Contesting a Will

  April 22, 2016     By
A person’s Last Will and Testament declares how he or she wants property distributed upon death. This legal document has great power, and courts follow the directions when possible. However, a will contest can disrupt probate proceedings and derail them entirely.

Contesting a Trust

  April 14, 2016     By
While many individuals have heard of contesting a will, a trust may also be contested in certain circumstances. If a trust is successfully contested, the trust can be modified or even eliminated in some situations.

Rules of Intestate Succession Apply in the Absence of a Will in Germany

  April 18, 2016     By GRP Rainer LLP
Anybody who fails to prepare a will ought to be aware that the rules of intestate succession shall apply. These are not necessarily consistent with the testator’s wishes and may entail various other disadvantages.

Contesting an Inheritance in Germany Due to Over-Indebtedness of the Estate

  April 14, 2016     By GRP Rainer LLP
An estate not only encompasses assets but also any debts of the testator. It is possible for the acceptance of an inheritance to be challenged due to a misapprehension regarding commercially material characteristics.

What is HEBA in the UAE?

In general, Heba is an unconditional transfer of property made immediately and without exchange or consideration by one person to another and accepted by or on behalf of the latter.

Inheritance Rules for Non-Muslims in the UAE

Although Article 17/1 of the Civil Code of the UAE provides that it is the law of the deceased that shall govern the inheritance at the time of his death, Article 17(5) of the same law provided that UAE law shall apply to wills made by aliens disposing of their real property located in the State. Moreover, Article 1/2 of the UAE Personal Status Law states that "the provisions of the law shall apply to non-UAE nationals unless the foreigner elects to apply his or her personal status law".

Advantages and Disadvantages of a Berliner Testament in Germany

In a so-called “Berliner Testament” (Berlin will), spouses mutually appoint each other as sole heirs. This is meant to provide the surviving spouse with economic security. The children are usually designated as final heirs.

Having a Plan for Your Family Is the Right Thing To Do

For most people, Estate Planning is a mystery; for others, it’s simply not a priority for the simple reason that there is always time to do it “later”. Most individuals consider Estate Planning to be an issue for elderly individuals. Unfortunately, it applies to all individuals in any walk of life because we are never promised tomorrow.

The High Court Division's Recent Judgment on Pecuniary Jurisdiction in Bangladesh

In the recent judgment (First Miscellaneous Appeal 218 of 2014), the High Court Division of the Supreme Court of Bangladesh gave its verdict on an important issue which did not get as much attention as it deserves, most probably because, it in a way, only codified the previous stances of the Court in few past cases.

High Standards Apply to the Hearing of Evidence if Only a Copy of a Will is Available in Germany

If only a copy of a will is available then high standards will be applied to the hearing of evidence before a certificate of inheritance can be granted.

Will Needs to be Clearly Dated in Germany

According to a ruling of the OLG Schleswig (Higher Regional Court of Schleswig) from July 16, 2015, if a will is not precisely dated then the testamentary disposition may be ineffective (Az.: 3 Wx 53/15).

New EU Succession Law Could Have Serious Implications

The new EU succession law regime has been in force since August 17. The EU regulation concerning succession law could have serious implications for both testators and heirs. For this reason, it may be advisable to prepare a will.

Possible to Revoke Life Insurance Policy Despite Prior Cancellation in Germany

According to a ruling of the OLG Hamm (Higher Regional Court of Hamm), it is possible to revoke a life insurance plan even after the policy has already been cancelled (Az.: 20 U 56/14).

Business Succession: Reform of Inheritance Tax Entails Greater Burden in Germany

The reform of inheritance tax could entail a greater burden on company heirs in the context of business succession than was hitherto thought to be the case. The government’s plans are coming under fire.

Debunking Two Common Florida Probate Myths

People unfamiliar with Florida probate law can make some unfounded assumptions about what happens to debt and property after a family member dies. Here are two of the most common myths and the actual facts.

Switzerland Searching for Missing Account Holders or Their Heirs

Switzerland is searching for missing account holders or their heirs. With several million francs said to be sitting “unclaimed” in Swiss accounts, succession could prove to be profitable.

Drawbacks to Berliner Testament

In cases involving a Berliner Testament (Berlin will) or spousal will, the spouses mutually appoint each other as sole heirs. This can lead to certain drawbacks, e.g. if the surviving spouse remarries.

Germany Berliner Testament Featuring Remarriage Clause

It is possible for children who are appointed as final heirs in a Berliner Testament (Berlin will) to ultimately come away empty-handed. To afford the children greater protection, a so-called Wiederverheiratungsklausel (remarriage clause) can be inserted into the will.

Insolvent Estate in Germany – Heir Liable with His Assets

Assets are not a given when it comes to an inheritance; it is also possible for the estate to include debts. If that is the case, it may make more sense to reject rather than accept the legacy.

What is the “Residue” of a California Probate Estate?

What does residue mean as a legal definition, and how is it important in a California probate lawsuit?

How to Contest a Will or Trust

A will is considered the final words of an individual and as such, it is given much consideration by the court. Trusts are created during the lifetime of the settlor. If a person believes that a will or trust does not reflect the desires of the testator or grantor, he or she may choose to contest the will or trust.

OLG Hamm: Limits to Interpretation of a Will in Germany

To ensure that the “final wishes” laid down in a will can actually be implemented, they ought to be defined in the most detailed manner possible, as demonstrated by a ruling of the OLG Hamm (Higher Regional Court of Hamm) (Az.: 15 W 98/14).

Finding the Right Probate and Estate Attorney

When it comes to dealing with the loss of a loved one, one of the last things that any family member wants to do is call a probate or estate attorney. This is understandable given that the family is grieving with the loss. Finding a lawyer should be not be a complicated matter. Finding the right lawyer to handle an estate, whether it requires planning or for the will to be probated, however, requires due diligence.

Every Young Person Should Have an Estate Plan

There is a misconception among the young and single that there is no need for them to have an estate plan - that at this point in their young lives an estate plan serves no useful purpose.

OLG Frankfurt: Continuity of a Joint Will Despite Divorce in Germany

It is possible for a joint will to remain valid even after a divorce under certain circumstances. That was the decision of the OLG Frankfurt (Higher Regional Court of Frankfurt) (Az.: 20 W 520/11).

Estate Planning: Choosing Per Stirpes or Per Capita Distributions

“Per Stirpes” literally means “by roots or stocks; by representation” and is used interchangeably with “right of representation” by estate planning attorneys when referring to a particular method for distributing assets of a decedent. Another common method for distributing assets is referred to as “per capita”. Using ther method, each member of the same generation of a decedent will receive an equal share of the decedent’s estate.

Benefits of a Financial Power of Attorney

Many of our estate planning clients have heard about a Financial Power of Attorney but are not clear as to why they should have one or how they might benefit from having this legal document. At the outset, it is important to consider, “Who takes care of my financial interests if I become incapacitated and unable to handle my own financial affairs?”

Will And Statutory Compulsory Portion in Germany

The line of succession can be altered by means of a will or contract of inheritance. Going as far as divesting legal heirs of their compulsory portion is only possible under certain circumstances.

What Are the Rules Governing Helpers Receiving Money or Gifts from Their Elderly Patients/Clients?

It is not unusual for an elderly patient to develop a close and trusting relationship with a health aid or other helper. The patient may wish to show appreciation by offering gifts. However, there are many considerations concerning this act that must be evaluated before the patient ventures to offer a gift to someone of this nature.

Study on Inheritances: Three Trillion Euros to be Passed on by 2024 in Germany

Around three trillion euros will be passed on in Germany between 2015 and 2024. That is the finding of a study by the Deutsches Institut für Altersvorsorge (German Institute for Retirement Provision).

OLG Düsseldorf: Will Drawn Up Prior To Operation Remains Valid in Germany

In its judgment of August 19, 2015, the OLG Düsseldorf (Higher Regional Court of Düsseldorf) ruled that a will that was drawn up shortly before an operation remained valid even after the operation (Az.: I-3 Wx 191/14).

Effectiveness of a Handwritten Will in Germany

In the absence of a will, the rules of intestate succession come into force. A handwritten will is only effective, however, if it meets certain conditions.

Contract of Inheritance in Lieu of Will in Germany

A testamentary disposition need not necessarily be laid out in a will. The testator and heir can conclude a contract of inheritance as an alternative.

A House Divided: Avoid Estate Planning Disaster

Your relative's estate plan is a mess - but your family doesn't know this yet. Planning isn't really the problem: there is no planning. And if there's no planning, then a house will pose a special challenge.

Abused Beneficiaries: Decoding the Language of Probate and Trust Litigation

In California as elsewhere, most people are generally unwilling participants in estate disputes. There's no difference whether the dispute entails trust litigation, probate litigation or a Will Contest.

Berliner Testament and the Appointment of Final Heirs in Germany

In the case of a so-called “Berliner Testament” (Berlin will), spouses can mutually appoint each other as sole heirs. However, one should also remember to clearly appoint the final heirs.

Do You Really Want To Be An Executor?

When reading the case of Dueck v. Chaplin 1, I am reminded of an article from the Globe and Mail entitled “Executors beware– it’s not an easy job.” In the article, the author notes, “You can’t help but feel honoured when you’re named an executor of the estate of a family member or friend. It’s a sign that you’re trusted and respected.

A Look at Legacy Planning

Legacy planning is a thorough, comprehensive approach to the estate planning process.

What Is a Constructive Trust?

A trust is a mechanism in which one person can transfer ownership of certain properties during his or her life of after death. A trust is subject to the provisions an instructions in the trust document. However, some trust are formed based on the conduct of the parties and their intentions as opposed to the official wording of a trust document. Constructive trust are formed as a remedy to prevent unfair results.

Transfer Real Estate Without Probate With a Lady Bird Deed

A Florida Enhanced Life Estate Deed — also known as the “Lady Bird Deed” because President Lyndon Johnson used one to pass property to his wife, Lady Bird Johnson – is an estate planning instrument that allows a property owner to maintain control of his or her real property and avoid probate when it is time to pass the property on to heirs.

When an Acting Power of Attorney Isn’t the Right Person for the Job in Ontario, Canada

A woman felt her Mom’s power of attorney was doing such a terrible job that her Mom’s health was at risk. But that’s the middle of the story. Let’s start at the beginning.

Paying Children to Care for Their Parents in Ontario, Canada?

When children grow up and start families of their own, they remain involved in their parents’ lives to varying degrees. Across Ontario, adult children are faced with choices concerning the care of their elderly parents. Some will elect to live with their parents and provide personal care.

Interpreting a Will: Small Details, Large Consequences in Canada

Sometimes, people in second marriages who make wills balance two loyalties. On the one hand there are the children of the first marriage. On the other hand there is the new spouse. The road often travelled is to provide the spouse with a life interest in the estate assets. But, what does that mean? For example, who should pay the realty taxes or repairs?

What to Consider When Considering An Estate Planning Attorney?

The list of reasons supporting the consideration of consulting with an "Estate Planning Attorney" is long and an important consideration by those of us wanting to assure that our assets get divided and passed on to our loved ones and others in a way that reflects your wishes.

Cyprus International Trust

A Trust is an arrangement whereby a person known as the ‘Settlor’ transfers ownership of property to another person or persons, the 'Trustees’ for them to hold on behalf of third persons, the ‘Beneficiaries’. The assets are placed under the control of the Trustees for the benefit of the beneficiaries or for a specified purpose.

Testamentary Capacity and Dementia

Increasing life expectancy entails a rising number of dementia-related disorders. As a result, the problem of a lack of testamentary capacity in inheritance cases is becoming more acute.

Wills and Intestate Succession with Today’s Blended Families in Germany

In the absence of a will or contract of inheritance, the rules of intestate succession apply following the death of the testator. This can give rise to problems with today’s blended families.

Real Or Forged Will? – Ruling of the OLG Karlsruhe in Germany

According to the OLG Karlsruhe (Higher Regional Court of Karlsruhe), if the authenticity of a will is disputed, it may be necessary for witnesses to be heard in addition to an expert assessment in order to determine whether the testamentary disposition is in fact authentic.

Trustbuster – The Rule in Saunders v. Vautier

Trusts are often used to control children and grandchildren from the grave. Sometimes the will-maker (“Testator”) holds back the money until the beneficiary reaches a certain age. Other times the money is held back until the beneficiary graduates from college or gets married. Many a beneficiary resent the conditions attached to their inheritance and they wonder – can we “bust the trust”? Well in Ontario Canada, the answer is maybe – if you fall into the Saunders v Vautier1 rule.

Rights of Lineal Relatives After Adoption

When a person is adopted, the legal relationship between that individual and birth parents and other individuals is altered. In many states, adoption creates new lineage that basically substitutes a person’s natural family for his or her adoptive family. Questions regarding the rights of extended family members to children who were adopted out of the family often arise in the will and estate area of law.

How to make a Will in China?

It is very professional to make a valid will. People usually think it easy to make just by transcribing their intent on papers. But China law stipulates specific formats of a will which must be conformed with, otherwise it will be deemed invalid by probation court. So if you want to make a will related to estate in China, consulting with professional lawyers is strongly recommended.

Joint Accounts – Rebutting the Presumption of a Resulting Trust in Canada

Two people own a bank account in joint tenancy. In the ordinary course, when a joint tenant dies, the surviving joint tenant is entitled to the deceased’s share1. Does this situation change because it is an elderly parent and child? Maybe.

Why Would Probate Be Avoided?

Probate is a legal process that serves a purpose, but it comes with some drawbacks.

Berliner Testament And Supervermächtnis

In cases involving a spousal will or Berliner Testament (Berlin will), the tax allowances of children who are entitled to inherit can potentially be wasted. A so-called “Supervermächtnis” (super legacy) can remedy this.

Cyprus International Trusts Overview

Cyprus International Trusts feature essential regulatory, confidentiality and tax advantages, providing interested settlors and beneficiaries with unparalleled tax planning possibilities and an estate planning solution of impeccable quality.

Inheritance Tax in Cases Involving Bequeathed Properties in Germany

Inherited properties are subject to inheritance tax. This can be a problem if the heirs do not have access to sufficient liquidity. It is possible for tax optimisation measures to be used.

China Inheritance Law, How to Split Shares of Estate Between Successors?

As more and more Chinese emigrate overseas, cross-border inheritance happens more often than usual. But we find that a lot of people ignore their right to estate from theri relatives just because they lack knowledge of inheritance law in China. Sometimes the value of estate reach to the amount of millions. Hereby we introduce basic rules of inheritance in China.

What Are My Obligations as Executor?

The executor of an estate has many responsibilities. This individual may have been named in the will because the decedent placed particular trust in him or her. Alternatively, the court may have appointed this individual, believing that he or she could fulfill the duties the job entails.

Challenging A Berliner Testament

Revoking a joint will (Berliner Testament) enables it to be rescinded. For this to happen, the spouse needs to have received effective notice of the revocation.

Leaving Your Things to Friends After Your Death

When considering your final affairs, you may find there are things that you would like to pass to people outside of your immediate family. In fact, maybe you want to leave everything to people outside of your family. Whatever the case, you will need to know how to direct the distribution of your assets in accordance with your wishes.

Germany: Exemption from Inheritance Tax for Heirs to Property

Heirs can obtain an exemption from inheritance tax if they personally make use of an inherited property. According to a ruling of the Bundesfinanzhof (German Federal Fiscal Court), this also applies in the event that there is a delay in occupying the property.

What Advantages Do Living Trusts Provide?

Many people think that trusts are only useful for the wealthy, but this is not the case.

International Succession Law: Testator’s Place Of Residence, Not Nationality, Authoritative

In cases of inheritance involving a foreign element, it is the testator’s habitual residence that determines which country’s succession laws are applicable. This is governed by the new EU regulation (Regulation No. 650/2012) concerning succession law.

Inheritance: Asserting Estate Liabilities in Germany

Estate liabilities can be asserted when making an inheritance tax declaration, but only if the debts had already been incurred by the testator by the time of his death.

What Are My Rights as an Executor and Beneficiary?

Executors and beneficiaries to a will each have rights and responsibilities as promulgated under state law. Both have important roles in the probate process and mechanisms to ensure that their rights are considered by the court.

Changes Affecting Trust and Estate Practitioners in Argentina

After the massive economic and political crisis in Argentina in 2001; a period with demonstrations- clashes between demonstrators, the police causing several demonstrators death-, civil and social unrest, where Argentina had 5 presidents in a week; there was a president elected by the senate in a context of extreme economic and political emergency. In 2003 elections were called and Mr. Néstor Kirchner was elected president with 22% of the votes. There was a vacuum of power.

Bequests and Relinquishing an Inheritance in Germany

According to the Bundesgerichtshof’s (Federal Court of Justice) ruling of July 7, 2015, a bequest premised on renouncing an inheritance is not necessarily deemed to be a gift (X ZR 59/13).

Creating a Living Will

Creating a living will can help bring peace of mind for you and your loved ones. It explains in writing what kind of medical care you want and when you want those efforts to cease during an event where you cannot speak for yourself. This can help to prevent disputes among family members, prevent unnecessary legal battles, and preserve your estate for the benefit of your beneficiaries (rather than spending it on your medical treatment).

Inheritance in Germany: Asserting The Compulsory Share

Close relatives who are not accounted for in the testator’s will or contract of inheritance are entitled to a compulsory share. This amounts to half of the statutory share in the estate.

Inherited IRAs & the Taxes Involved

Receiving an inheritance can be a blessing, but there are typically tax obligations involved including the inheritance of an IRA. If you inherit an IRA, you should check with an attorney or financial advisor as soon as possible to find out what your options are.

Inheritance: Deadlines for Contesting a Claim in Germany

The acceptance or rejection of an inheritance represents a declaration of intent, which can then be challenged. Deadlines need to be borne in mind when it comes to declarations of rescission.

Succession to Cyprus Shares

Shares in a Cyprus company are treated as being located for legal purposes in Cyprus. Therefore, when a registered shareholder of a Cyprus company dies, her/his shares cannot be transmitted to her/his heirs until, in the case of a will, a grant of probate or, in the case of no will, grant of letters of administration has been granted from the Cyprus Court (a "Grant").

Inheritance Tax: Sole Heir Must Personally Occupy Inherited Apartment

Following a ruling of the Fiscal Court of Hessen, an heir to a co-ownership share in an apartment is not spared from inheritance tax if he does not personally occupy the apartment.

How to Split Right of Car Plate by Divorce or Inheritance in China

Car plates are very hard to get in China. What is its value in the case of divorce and inheritance?

Contract Of inheritance: Clear Separation Necessary Between Friendship And The Provision Of Care

One’s final will can be mandated in a testamentary will or contract of inheritance. Having said that, the legislature has set limits that need to be observed if the final will is to be implemented as intended.

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