Nothing Certain About Death and Taxes (and Inheritance): European Union Regulation of Cross-Border Successions

Authors

Jennifer Bost

Abstract

On July 4, 2012, after almost fifteen years of preparatory work, the European Parliament and the Council of the European Union (Council) passed a regulation intended to simplify international inheritance cases. The Regulation addresses issues regarding appropriate jurisdiction, applicable law, recognition and enforcement of decisions, and acceptance and enforcement of authentic instruments for international inheritance (Cross-Border Succession). It also creates a European Certificate of Succession. However, the Regulation expressly does not apply to any tax issues related to inheritance.

Recommended Citation

Jennifer Bost, Nothing Certain About Death and Taxes (and Inheritance): European Union Regulation of Cross-Border Successions, 27 Emory Int'l L. Rev. 1145 (2013).
Available at: https://scholarlycommons.law.emory.edu/eilr/vol27/iss2/11