Subjects:

Looseleaf Works

Contents:

Fixed Rights of Inheritance

Statement of succession laws and rights of inheritance

Immovable assets

Movable assets

How to claim statutory rights of inheritance

How to challenge succession

Ability to benefit charities

Local

Overseas

Treatment of lifetime gifts in calculating inheritance rights.

Cross Border Issues

Ability to create trusts under local law Recognition of foreign trusts

Use of companies Choice of law to govern succession

Local recognition of foreign court orders

Information publicly available after death.

Formalities

Formalities required for a valid local will

Recognition of local foreign wills

Does a separate will make sense for that jurisdiction

Issues regarding revocation

Probate formalities

Position of executors

Position of heirs.

Tax

Introduction to local tax issues

Relevance of and tests for citizenship, domicile and residence.

Connecting factors

Tax on lifetime gifts

Immovable assets

Movable assets

Tax on death

Immovable assets

Movable assets

Jurisdiction of tax charge For non residents

For residents of more than one country

For full residents

For nationals

For domiciliaries

For charities

Recognition of foreign taxes

Who is liable for the tax?

Original isbn - 0406998310
Written by leading practitioners from around the world, this title is an important new looseleaf for trust practitioners, lawyers, accountants and banks. This practical and accessible guide includes information dealing with: fixed rights of inheritance recognition of trusts treatment of lifetime gifts recognition of foreign wills probate formalities recognition of foreign taxes

As more countries are added with every update, this looseleaf is the primary source of information for anyone encountering deals or situations featuring foreign succession laws.Each country's entry will contain 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.Two issues a year, invoiced separately.