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SUCCESSIONS IN THE MEMBER STATES OF THE EUROPEAN UNION

Explore the legislation on transferring estates across EU states. Learn about inheritance rules and the new Regulation on cross-border successions for a simplified legal process. This paper compares laws of 26 EU member states regarding heirs.

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SUCCESSIONS IN THE MEMBER STATES OF THE EUROPEAN UNION

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  1. SUCCESSIONS IN THE MEMBER STATES OF THE EUROPEAN UNION Sandra LilianaGatejeanu

  2. Why is this subject of particular interest ↓ - the free movement is a core right of the citizens of the European Union and more than 9 million people are making use of this right. - each year more than 450.000 cross-border succession procedures are initiated in member states of the European Union and they have a total value of 12 billion euros. The aim of the paper ↓ to present the legislation of the member states of the European Union in matters concerning the legal transfer of the deceased’s estate to his heirs.

  3. The European citizens should be aware of the succession rules applicable in cross-border successions and the European institutions work towards the creation of an area of justice simplifying the daily life of citizens. • Some of the problems will be solved by the new Regulation on cross-border successions adopted by the European Parliament and which is expected to be adopted during the Danish EU Presidency. • However, the citizens living abroad will have the option to decide that the law applicable to their entire succession will be that of their country of nationality. • This is the reason for which I choose to present in my paper a comparative study of the national legislations of the 26 member states of the European Union (without Denmark which opted out in matters concerning justice and home affairs) in matters related to heirs.

  4. The main issues which this paper analysis: • In the absence of a willwho inherits and how much? • If registered or unregistered partnerships grant rights to the partners? ↕ In order to answer the two questions I studied the legislation of the 26 member states of the EU in this field .

  5. Question 1 : In the absence of a will who inherits and how much? • If the deceased was unmarried and without children • If the deceased was unmarried and leaves children • If the deceased leaves a spouse • If the deceased leaves a spouse and children

  6. If the deceased was unmarried and without children we have the following possibilities: a). The estate will be distributed between the parentsof the deceased ( Finland, Germany, Ireland, Portugal, Sweden) b)The estate will be distributed between the deceased’s parents, together with his brothers and sister (Belgium, Estonia, France, Greece, Hungary, Italy, Latvia, Luxembourg, Malta, Netherlands, Romania) c)The parents of the deceased inherit equal shares and only if they are deceased, the deceased’s siblings inherit (Austria, Bulgaria, Cyprus, Lithuania, Poland, Slovenia, Spain, Great Britain) d) The estate devolves to his parents and to the individuals having co-habited with the deceased under the same roof for a certain period of time (Czech Republic, Slovakia)

  7. Conclusion: In the absence of a will and If the deceased was unmarried and without children, the majority of the EU member states(11) choose to give the right to inherit to the ascendants and the nearest collateral heirs (brothers and sisters).

  8. If the deceased was unmarried and leaves children we have the following possibilities: a) The children inherit equal shares. The portion of a child already deceased reverts to that child’s descendants per stripes ( Belgium, Bulgaria, Cyprus, Finland, Greece, Ireland, Malta, Slovakia, Sweden, Romania) b) The children inherit equal shares ( Austria, Czech Republic, Estonia, France, Germany, Hungary, Italy, Latvia, Lithuania, Luxembourg, Netherlands, Poland, Portugal, Slovenia, Spain, United Kingdom)

  9. Conclusion: In the absence of a will, If the deceased was unmarried and leaves children, all the member states of the EU accept that the children inherit equal shares. The difference consists in the fact that some countries expressly stipulate that the portion of a child already deceased reverts to that child’s descendants per stripes (representation).

  10. If the deceased leaves a spouse we have the following possibilities: a) The surviving spouse becomes the sole heir, if there are no descendants or ascendants or collateral parents up to the fourth degree of kinship with the deceased (cousins). If the latter exist, the surviving spouse receives the usufruct and the other heirs the bare ownership ( Belgium) b) The surviving spouse becomes sole heir if the deceased has no children, ascendants, brothers or sisters or their descendants(Austria, Finland, Hungary, Ireland, Luxembourg, Malta, Netherlands , Bulgaria, Czech Republic, Greece, Italy, Latvia, Poland, Portugal, Spain, United Kingdom) c) The surviving spouse receives a certain portion of the succession. The other part is devolved to other relatives of the decease or people mentioned by the law ( Cyprus, Estonia, France, Germany, Lithuania, Romania, Slovakia, Slovenia, Sweden)

  11. Conclusion: In the absence of a will, If the deceased leaves a spouse and no children, the majority of the EU member states(16) stipulate that the surviving spouse becomes sole heir only if the deceased has no children, ascendants, brothers or sisters.

  12. If the deceased leaves a spouse and children we have the following possibilities: a) A certain portion ( 1/3 or 1/4 ) goes to the spouse, the rest is shared equally among the children( Austria, Greece, Ireland, Italy, Latvia, Lithuania, Luxembourg, Romania) b) The surviving spouse will inherit the usufruct of all the assets comprising the inheritance. The children inherit the bare ownership in equal shares( Belgium, Hungary) c) The spouse inherits in equal share with the children (Bulgaria, Cyprus, Estonia, Malta, Netherlands, Slovakia, Slovenia, Spain, d) The surviving spouse will only be a joint heir alongside the children. In some countries the spouse will receive, outside the succession procedure, some properties (Czech Republic, Germany, Poland, Portugal) e) The descendants receive all the estate. The surviving spouse can retain full possession of the deceased spouse’s succession property( Finland)

  13. f) The surviving spouse receives, at his choice, either the usufruct of the deceased’s assets or the ownership of a quarter of the assets or the spouse receives the ownership of a quarter of the assets ( France) g) the surviving spouse receives all the estate as heir of an encumbered e state ( Sweden) h) the surviving husband or wife shall take the movable property and, in addition, a statutory legacy of £ 250 000, The residuary estate shall be held by the personal representative as to one half upon trust for the surviving husband during his/her life, and, subject to such life interest, on the statutory trusts for the children of the deceased, and as to the other half, on the statutory trusts for the children of the deceased(Great Britain)

  14. Conclusion: If the deceased leaves a spouse and children the legal devolution becomes extremely varied in the member states of the European Union. Some countries shares the inheritance in equal shares between the spouse and the children, other countries offers different quotas, other countries considers as sole heir either the surviving spouse either the children.

  15. Question 2 : If registered or unregistered partnerships grant rights to the partners? a) Registered partnerships • for same-sex couples give successional rights to the partners ( Austria , Czech Republic, Finland, Hungary, Slovenia) • in the form of legal cohabitation produce successional rights ( Belgium) • are not recognized (Bulgaria, Cyprus, Estonia, France, Ireland, Italy, Latvia, Lithuania, Malta, Poland, Slovakia) • give successional rights to both same-sex or different-sex partners ( Germany, Greece, Netherlands, Portugal, Sweden, Great Britain) • are recognized but they do not produce rights (Luxembourg)

  16. b) Non registered partnerships • Produce effects ( Czech Republic, Slovenia) • Do not produce effects ( Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Spain)

  17. General Conclusions: • Succession laws regulate who inherits a person's estate or property and can even supersede a person's stated wishes in Europe. • Since the European Union was formed, rules regarding jurisdiction of an estate have become key in succession debates. • The new Regulation on cross-border successions adopted by the European Parliament and which is expected to be adopted during the Danish EU Presidency will speed up succession procedures in cross-border situations and will make it easier and less costly for heirs and legatees to take possession of their respective parts of the estate. • The new regulation will respect the existing systems of dealing with succession matters in the various EU member states and will not impose a judicial system on those member states in which succession matters are currently settled out of court.

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