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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 RegulationConsideration of issues at the intersection between cross-border successions and taxationAnalysis of the specificities of the European Certificate of Succession and its interface with national lawsStudy of cross-border successions in the context of both estate planning and the opening and liquidation of a successionContextualization of the EU Succession Regulation in the framework of the national law and practice of several EU Member StatesA 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.
Edited by Stefania Bariatti, Professor of International Law, Ilaria Viarengo, Professor of International Law and Francesca C. Villata, Professor of International Law, University of Milan, Italy
Contents: Preface xxiiList of abbreviations xxivPART I THE SCOPE OF APPLICATION OF THE EU SUCCESSION REGULATION1 Definition of succession 2Peter Kindler2 Succession and family law 5Anna Reis3 Succession and trust 33Daniele Muritano4 Succession and property rights 49Zeno Crespi Reghizzi5 Succession and company law 72David Paulus6 The EU succession regulation and third countries 88Stefania BariattiPART II DETERMINING THE APPLICABLE LAW UNDER THE EUSUCCESSION REGULATION7 The law applicable to the succession: Objective connecting factors 101Peter Kindler8 The notion of habitual residence in Recitals 23 and 24 115Michael Kränzle9 Applicable law: choice of law 133Ilaria Viarengo10 Renvoi 152Luigi Fumagalli11 States with more than one legal system 168Alegría Borrás12 The scope of applicable law and problems of commorientes and estates without heirs 184Daniele Muritano13 Acceptance and waiver of the succession 190Daniele Muritano14 The exceptions to the application of the lex successionis 202Francesca C. VillataPART III DETERMINING JURISDICTION UNDER THE EU SUCCESSION REGULATION15 Jurisdiction in succession matters: General rules and choice of court 221Ilaria QueiroloPART IV RECOGNITION AND ENFORCEMENT OF JUDGMENTS ANDOTHER INSTRUMENTS UNDER THE EU SUCCESSION REGULATION16 Recognition and enforcement of foreign decisions in cross-border succession matters 246Francesco Pesce and Stefano Dominelli17 Authentic instruments and court settlements 285Giulia VallarPART V THE EUROPEAN CERTIFICATE OF SUCCESSION18 The European certificate of succession: creation, purpose, contents, and effects 308Carlo Alberto Marcoz19 The European certificate of succession: issuance procedure 327Carlo Alberto Marcoz20 The European certificate of succession: Redress procedure and suspension of the effects of thecertificate 345Carlo Alberto MarcozPART VI CROSS-BORDER SUCCESSIONS AND TAXATION21 Cross-border issues related to inheritance tax from the EU perspective 351Raul-Angelo Papotti and Sonia Velasco22 Tax aspects of cross-border successions: Notarial problems 357Daniele MuritanoPART VII THE IMPACT OF THE EU SUCCESSION REGULATION ON THENATIONAL LAWS ON CROSS-BORDER SUCCESSION23 The impact of the EU succession regulation on Belgian law 366Elise Goossens24 Private international law of succession England and Wales 382Richard Frimston and Andrew Godfrey25 The French cross-border succession law 408Cyril Nourissat26 The implementation of the EU succession regulation in Germany: A concise assessment of the ‘internationalsuccession law procedure act (ISLPA)’ 414Peter Kindler27 Private international law of succession – Italy 427Giulio Peroni28 Private international law of succession – Northern Ireland 444Michael Graham29 Private international law of succession – Scotland 451Paul Beaumont and Jayne Holliday30 Changes in Spanish law as a consequence of the EU succession regulation 471Lorenzo Prats Albentosa and Isidoro Calvo Vidal31 Remarks on the impact of the EU succession regulation on Swiss-EU successions 478Gian Paolo Romano32 Effects of the EU succession regulation on wills and successions connected with the United States 510Cristina M. MariottiniIndex
