Long description:

With cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes.

Key Features:

• Practical analysis of the provisions of the EU Succession Regulation
• Consideration of issues at the intersection between cross-border successions and taxation
• Analysis of the specificities of the European Certificate of Succession and its interface with national laws
• Study of cross-border successions in the context of both estate planning and the opening and liquidation of a succession
• Contextualization of the EU Succession Regulation in the framework of the national law and practice of several EU Member States

A comprehensive study of EU cross-border succession law with global reach, this book is an invaluable source of reference and guidance for practitioners specialising in estate planning, family law and property law, including judges, notaries, tax specialists and lawyers. Scholars of European succession law and conflict of laws will also find this book?s critical analysis an instrumental tool in their research.

With cross-border successions becoming increasingly common in the context of the European Union, this timely book offers a systematic practical analysis of how cross-border successions should be treated, including examination of which courts may establish jurisdiction over succession disputes and which law governs such disputes. Studying cross-border successions in the context of estate planning and in the opening and liquidation of a succession, it examines the specificities of the European Certificate of Succession, contextualising it within its interface with the national laws and practice of EU Member States.

Table of Contents:

Contents:

Preface xxii
List of abbreviations xxiv

PART I THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION
1 Definition of succession 2
Peter Kindler
2 Succession and family law 5
Anna Reis
3 Succession and trust 33
Daniele Muritano
4 Succession and property rights 49
Zeno Crespi Reghizzi
5 Succession and company law 72
David Paulus
6 The EU succession regulation and third countries 88
Stefania Bariatti

PART II DETERMINING THE APPLICABLE LAW UNDER THE EU
SUCCESSION REGULATION
7 The law applicable to the succession: Objective connecting factors 101
Peter Kindler
8 The notion of habitual residence in Recitals 23 and 24 115
Michael Kränzle
9 Applicable law: choice of law 133
Ilaria Viarengo
10 Renvoi 152
Luigi Fumagalli
11 States with more than one legal system 168
Alegría Borrás
12 The scope of applicable law and problems of commorientes and estates without heirs 184
Daniele Muritano
13 Acceptance and waiver of the succession 190
Daniele Muritano
14 The exceptions to the application of the lex successionis 202
Francesca C. Villata

PART III DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION
15 Jurisdiction in succession matters: General rules and choice of court 221
Ilaria Queirolo

PART IV RECOGNITION AND ENFORCEMENT OF JUDGMENTS AND
OTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION
16 Recognition and enforcement of foreign decisions in cross-border succession matters 246
Francesco Pesce and Stefano Dominelli
17 Authentic instruments and court settlements 285
Giulia Vallar

PART V THE EUROPEAN CERTIFICATE OF SUCCESSION
18 The European certificate of succession: creation, purpose, contents, and effects 308
Carlo Alberto Marcoz
19 The European certificate of succession: issuance procedure 327
Carlo Alberto Marcoz
20 The European certificate of succession: Redress procedure and suspension of the effects of the
certificate 345
Carlo Alberto Marcoz

PART VI CROSS-BORDER SUCCESSIONS AND TAXATION
21 Cross-border issues related to inheritance tax from the EU perspective 351
Raul-Angelo Papotti and Sonia Velasco
22 Tax aspects of cross-border successions: Notarial problems 357
Daniele Muritano

PART VII THE IMPACT OF THE EU SUCCESSION REGULATION ON THE
NATIONAL LAWS ON CROSS-BORDER SUCCESSION
23 The impact of the EU succession regulation on Belgian law 366
Elise Goossens
24 Private international law of succession England and Wales 382
Richard Frimston and Andrew Godfrey
25 The French cross-border succession law 408
Cyril Nourissat
26 The implementation of the EU succession regulation in Germany: A concise assessment of the ?international
succession law procedure act (ISLPA)? 414
Peter Kindler
27 Private international law of succession ? Italy 427
Giulio Peroni
28 Private international law of succession ? Northern Ireland 444
Michael Graham
29 Private international law of succession ? Scotland 451
Paul Beaumont and Jayne Holliday
30 Changes in Spanish law as a consequence of the EU succession regulation 471
Lorenzo Prats Albentosa and Isidoro Calvo Vidal
31 Remarks on the impact of the EU succession regulation on Swiss-EU successions 478
Gian Paolo Romano
32 Effects of the EU succession regulation on wills and successions connected with the United States 510
Cristina M. Mariottini

Index