Emory International Law Review


Jennifer Bost


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.