Estate Planning Law Articles

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

Business Inheritance in Ukraine

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...
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Grounds and Procedures for Contesting a Will

  By HG.org
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...

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

Anybody who fails to prepare a will ought to be aware that the rules of intestate succession shall apply. These are not necessarily consistent...

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

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...

Contesting a Trust

  By HG.org
While many individuals have heard of contesting a will, a trust may also be contested in certain circumstances. If a trust is successfully...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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

  By HG.org
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...

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...

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...

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...

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...

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...

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

  By HG.org
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...

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...

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...

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...

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...

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...

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...

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...

A Look at Legacy Planning

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

What Is a Constructive Trust?

  By HG.org
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...

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...

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...

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...

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’...

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...

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...

Rights of Lineal Relatives After Adoption

  By HG.org
When a person is adopted, the legal relationship between that individual and birth parents and other individuals is altered. In many states,...

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...

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...

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...

What Are My Obligations as Executor?

  By HG.org
The executor of an estate has many responsibilities. This individual may have been named in the will because the decedent placed particular...

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...

Leaving Your Things to Friends After Your Death

  By HG.org
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...

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...

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...

What Advantages Do Living Trusts Provide?

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

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...

What Are My Rights as an Executor and Beneficiary?

  By HG.org
Executors and beneficiaries to a will each have rights and responsibilities as promulgated under state law. Both have important roles in the...

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...

Creating a Living Will

  By HG.org
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...

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...

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...

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...

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...

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...

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...

Four Ways to Protect Heirlooms from a Family Feud

The passing of family heirlooms from one generation to another should be a welcome tradition in most families, but unfortunately, this process...

What Are the Grounds to Contest a Will?

  By HG.org
Because wills provide the final word from a decedent, courts are hesitant to step into the decedent’s shoes and attempt to speculate on his or...

Do Children Have the Right to Inherit?

  By HG.org
Whether a child has the right to inherit largely depends on whether the person who died has a valid will or not. With a will, the testator...

Inheritance Law: Rules Of Intestate Succession In The Absence Of A Will

The rules of intestate succession apply in the absence of a will. This can result in the estate being distributed in a way that is different to...

Inheriting and Bequeathing: Organise Estate Clearly and in Good Time

There’s no room for friendship when money’s involved. The same can be said with respect to inheritances. Disputing over the estate can divide...

Berliner Testament: Unilateral Changes Not Possible

Husbands and wives can reciprocally appoint each other as sole heirs in a so-called “Berliner Testament” (Berlin will). However, married couples...

Inheritance Laws

  By HG.org
Inheritance laws are determined on the state level. These laws come into effect when the person who died left no will or his or her will is...

Don’t Neglect these Issues that Could Deplete Your Estate

Individuals need to take the following often-neglected but important issues into consideration when developing an estate plan or they risk...

The Disadvantages of a Living Trust

  By HG.org
Many financial service providers spout the advantages of a trust, promising that trusts can be used as an asset protection tool and can help...

Components of a Good Estate Plan

A thorough estate plan should be designed to avoid probate, save on estate taxes, appoint someone to act for you if you become disabled, and...

What Is the Process of Probate?

  By HG.org
The probate process is the legal process that is undertaken after a person dies. This process helps to identify the individual’s rightful...

Can I Avoid Probate?

  By HG.org
Probate is a process in which a person’s final affairs are wrapped up, debts are paid off and any remaining assets are distributed according to...

What Are the Laws of Intestacy?

  By HG.org
The laws of intestacy are the default rules that are followed to dispose of a person’s probate estate after he or she dies. These laws are based...

Holographic Wills: Pros and Cons

  By HG.org
Having a will helps prevent a testator’s estate from passing through the laws of intestacy. However, if the will is not executed properly, these...

Digital Assets in Estate Planning

  By HG.org
Many individuals account for their real estate, securities and tangible property as part of their estate plan. However, much of people’s lives...

Contract of Inheritance and its Consequences

One’s final will need not necessarily be drawn up in a testament. A contract of inheritance is also a possibility. That being said, it is...

Inheritance Tax: Asserting Estate Liabilities in Germany

Those who inherit generally have to pay inheritance tax. Estate liabilities can be asserted in the context of inheritance tax. Whether something...

Does My Will Have to Be Witnessed?

  By HG.org
Wills allow individuals to avoid the state’s rules about who gets what portion of a decedent’s estate. They also allow individuals to name their...

What is a Statement of Succession

A statement of Succession “Dichiarazione di Successione” is required whether the deceased is intestate or has, through an Italian Will,...

How Do Inheritance Rights Vary Between Legitimate and Illegitimate Children?

  By HG.org
Once, expectant parents were quite concerned about marrying before a child was born in order to protect that child's claims to legitimacy. There...

Reform of German Inheritance Tax – Sort Out Company Succession at an Early Stage

Inheritance tax must be reformed by mid-2016. That was a ruling of the German Federal Constitutional Court (Bundesverfassungsgericht) at the end...

Contributing to Your Grandchildren's Future

When estate planning, gifting assets to your grandchildren can do more than help your descendants get a good start in life; it can also reduce...

Inheritance Tax in Spain Discriminatory – Possible to Reclaim Inheritance Tax

The European Court of Justice (ECJ) has found that Spanish inheritance and gift law unlawfully discriminates against foreigners who are living...

What is the Legal Relevance of Power of Attorney?

Although you may be familiar with the words “Power of Attorney” you may not have a full understanding of the concept. In order to shed some more...

Setting up Your Wills and Trusts with an Estate Attorney

If you or someone you love is planning their estate, it can be a difficult and complicated process trying to wade through all the legal rules...

The Cyprus International Trust

The Cyprus International Trust is a powerful asset protection tool because it effectively removes the assets from a less favorable jurisdiction,...

What Are the Requirements of a Valid Will?

  By HG.org
In order for a will to be valid, it must comply with certain legal formalities. There are dire consequences of a will not following these...

How Do Inheritance Laws Work?

  By HG.org
Someone has passed away and that person's friends, family, and loved ones are left to sort out what to do with the things that are left behind....

Is Medicaid Planning Necessary?

What American doesn’t fear that they may end up in a nursing home when they become older? This not only means a great loss of personal...

What is the Difference Between a Will-based Plan and a Trust-based Plan?

Explaining the differences between a Will-based plan and a Trust-based plan so you can make an educated decision for your family about what is...

It's the New Year, is Your Estate Plan up to Date?

Now that the ball has dropped and toasts have been made, did you make a New Year’s Resolution? While many people make resolutions, very few make...

New Rules for Estate Recovery in Wisconsin

In 2014, the rules regulating the Wisconsin Estate Recovery program were updated to allow Medicaid and other long-term care insurance programs...

What Are My Rights Under Community Property Distribution?

  By HG.org
While the majority of states require that assets be distributed in an equitable division upon divorce, community property states view all...

Duties and Role of an Executor

Your friend calls you up one day and says that he is writing his will. He asks if you will be willing to serve as executor. What should you say?...

Last Call for Non Resident Tax in Spain

If you own a property in Spain and you are non resident at tax purposes here, you are obliged to present and pay the Non Resident Tax Return,...

What Is a Power of Attorney and Healthcare Proxy?

  By HG.org
When a person hears the term “estate planning,” he or she often thinks about devising a will and maybe setting up a trust. For the most part,...

What Do You Do if There is a Nil Rate Band Trusts in a British Will?

Nil Rate Band trusts were often included in British Wills made before October 2007. Now they are no longer needed for inheritance tax planning....


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