Most European citizens living abroad ignore this fact. In the absence of a formal declaration to the contrary, their succession will be governed by the law of the country in which they reside. This rule, which replaced the old principle based on nationality, was introduced by the European Succession Regulation No. 650/2012, which [...]
In recent decades, many laws have been given a mandate by which an adult designates someone to look after them or manage their property when they are no longer able to do so. We speak of a mandate of incapacity, a springing power of attorney or even a mandate for future protection in France. [...]
With the entry into force of the new adult protection law on 1 January 2013, in Switzerland, a uniform legal basis has been established for the regulation of the Advance Care Directive and the Living will. The latter, being limited to the medical field and relating to the treatment to which he/she will consent [...]
The death of a person, and the transmission of his estate to his heirs, can trigger inheritance tax. The inheritance tax is calculated in the inheritance tax return, this is a form established by the tax administration. The calculation of inheritance tax goes through several stages. Once the heirs are identified, the taxable assets [...]
