Tolley's Guide to International Succession Laws

"Fixed Rights of Inheritance Statement of succession laws and rights of inheritance Immovable assets Movable assets How to claim statutory rights of inheritance How to challenge succession Ability to benefit charities Local Overseas Treatment of lifetime gifts in calculating inheritance rights.Cross Border Issues Ability to create trusts under local law Recognition of foreign trusts Use of companies Choice of law to govern succession Local recognition of foreign court orders Information publicly available after death.Formalities Formalities required for a valid local will Recognition of local foreign wills Does a separate will make sense for that jurisdiction Issues regarding revocation Probate formalities Position of executors Position of heirs.Tax Introduction to local tax issues Relevance of and tests for citizenship, domicile and residence. Connecting factors Tax on lifetime gifts Immovable assets Movable assets Tax on death Immovable assets Movable assets Jurisdiction of tax charge For non residents For residents of more than one country For full residents For nationals For domiciliaries For charities Recognition of foreign taxes Who is liable for the tax?"