{ "meta": { "id": "succession-rules", "title": "Succession rules — forced heirship, applicable law and inheritance tax", "description": "Per-jurisdiction succession rules from the lawyer-reviewed Succession Navigator dataset: connecting factor, Regulation 650/2012 coverage, professio juris, forced heirship and inheritance-tax notes, EN/RU. Backed by wiki.private.law/legacy.", "version": "v1-825a2a08921d709a36e678f425eab6ff5f975a024b064d724767c1f7ecec3afa", "records": 12, "generated_from": "mothership src/lib/nodes (scripts/wiki-family-datasets-export.ts)", "site": "https://wiki.private.law" }, "records": [ { "jurisdiction_code": "RU", "label_en": "Russia", "label_ru": "Россия", "navigator_slug": "rossiya", "legal_family": "civil", "eu_brussels_iv_650_2012": false, "connecting_factor": "domicile", "professio_juris": false, "forced_heirship": true, "forced_heirship_note_en": "Forced share: minor or incapacitated children and incapacitated spouse/parents receive at least ½ of their intestate share.", "forced_heirship_note_ru": "Обязательная доля: несовершеннолетние/нетрудоспособные дети, нетрудоспособные супруг и родители — не менее ½ законной доли.", "inheritance_tax": false, "inheritance_tax_note_en": "No inheritance tax in Russia (abolished in 2006).", "inheritance_tax_note_ru": "Налог на наследство в РФ отменён (с 2006).", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "AE", "label_en": "UAE", "label_ru": "ОАЭ", "navigator_slug": "oae", "legal_family": "sharia_mixed", "eu_brussels_iv_650_2012": false, "connecting_factor": "situs_split", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "For Muslims — Sharia shares. For non-Muslims, since Federal Decree-Law No. 41/2022 (in force 2023) Sharia no longer applies by default: UAE civil rules apply, or the law of the home country by election; for certainty — a DIFC/ADGM will.", "forced_heirship_note_ru": "Для мусульман — доли по Шариату. Для немусульман с Федерального декрет-закона № 41/2022 (в силе с 2023) Шариат по умолчанию не применяется: действует гражданский порядок ОАЭ либо, по выбору, право родной страны; для определённости — завещание DIFC/ADGM.", "inheritance_tax": false, "inheritance_tax_note_en": "No inheritance tax.", "inheritance_tax_note_ru": "Налога на наследство нет.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "CY", "label_en": "Cyprus", "label_ru": "Кипр", "navigator_slug": "kipr", "legal_family": "mixed", "eu_brussels_iv_650_2012": true, "connecting_factor": "habitual_residence", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "Forced heirship under the Wills and Succession Law: with a spouse and children up to ¾ of the estate is reserved; only the remainder is freely disposable.", "forced_heirship_note_ru": "Forced heirship по Wills and Succession Law: при супруге и детях до ¾ наследства — обязательная доля, свободно завещать можно лишь остаток.", "inheritance_tax": false, "inheritance_tax_note_en": "No inheritance tax (abolished in 2000).", "inheritance_tax_note_ru": "Налога на наследство нет (отменён в 2000).", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "GB", "label_en": "United Kingdom", "label_ru": "Великобритания", "navigator_slug": "velikobritaniya", "legal_family": "common", "eu_brussels_iv_650_2012": false, "connecting_factor": "domicile", "professio_juris": false, "forced_heirship": false, "forced_heirship_note_en": "Testamentary freedom; dependants may challenge inadequate provision under the Inheritance (Provision for Family and Dependants) Act 1975.", "forced_heirship_note_ru": "Свобода завещания; иждивенцы могут оспорить недостаточное обеспечение по Inheritance (Provision for Family and Dependants) Act 1975.", "inheritance_tax": true, "inheritance_tax_note_en": "IHT 40% above the nil-rate band (£325k). From 6 April 2025 — residence-based: a long-term resident (10 of the last 20 years) is taxed on worldwide assets; a 3–10 year \"tail\" applies after leaving.", "inheritance_tax_note_ru": "IHT 40% сверх nil-rate band (£325k). С 6 апреля 2025 — residence-based: long-term resident (10 из 20 лет) облагается со всемирных активов; «хвост» 3–10 лет после отъезда.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "CH", "label_en": "Switzerland", "label_ru": "Швейцария", "navigator_slug": "shveycariya", "legal_family": "civil", "eu_brussels_iv_650_2012": false, "connecting_factor": "domicile", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "Forced share (réserve); reduced since 2023 — children ½ of the intestate share, the parents’ share abolished.", "forced_heirship_note_ru": "Обязательная доля (réserve); с 2023 снижена — дети ½ законной доли, доля родителей упразднена.", "inheritance_tax": true, "inheritance_tax_note_en": "Inheritance tax is cantonal; the spouse is exempt everywhere, direct descendants in most cantons (but not all — Vaud and Neuchâtel, among others, tax them).", "inheritance_tax_note_ru": "Налог на наследство — кантональный; супруг освобождён везде, прямые потомки — в большинстве кантонов (но не во всех: Во и Невшатель, в частности, облагают).", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "ES", "label_en": "Spain", "label_ru": "Испания", "navigator_slug": "ispaniya", "legal_family": "civil", "eu_brussels_iv_650_2012": true, "connecting_factor": "habitual_residence", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "Legítima: ⅔ of the estate is reserved for children (⅓ strictly equal), with a usufruct over part for the spouse; regional variations apply.", "forced_heirship_note_ru": "Legítima: ⅔ наследства резервируется за детьми (⅓ — строго поровну), супругу — узуфрукт части; есть региональные особенности.", "inheritance_tax": true, "inheritance_tax_note_en": "Impuesto de Sucesiones — regional, rates up to ~34%, but large regional reliefs for close relatives.", "inheritance_tax_note_ru": "Impuesto de Sucesiones — региональный, ставки до ~34%, но крупные региональные льготы для близких.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "PT", "label_en": "Portugal", "label_ru": "Португалия", "navigator_slug": "portugaliya", "legal_family": "civil", "eu_brussels_iv_650_2012": true, "connecting_factor": "habitual_residence", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "Legítima: with a spouse and children ⅔ of the estate is reserved; a spouse alone or a sole child heir — ½ (Arts. 2158–2161 Civil Code).", "forced_heirship_note_ru": "Legítima: при супруге и детях резервируется ⅔ наследства; супруг один или единственный наследник-ребёнок — ½ (ст. 2158–2161 ГК).", "inheritance_tax": true, "inheritance_tax_note_en": "No separate inheritance tax; Imposto do Selo (stamp duty) 10% on Portuguese assets, with spouse/descendants/ascendants exempt.", "inheritance_tax_note_ru": "Отдельного налога на наследство нет; Imposto do Selo 10% на португальские активы, супруг/потомки/родители освобождены.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "DE", "label_en": "Germany", "label_ru": "Германия", "navigator_slug": "germaniya", "legal_family": "civil", "eu_brussels_iv_650_2012": true, "connecting_factor": "habitual_residence", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "Pflichtteil — a monetary claim ≈ half of the intestate share (not an in-rem share).", "forced_heirship_note_ru": "Pflichtteil — денежное требование ≈ половина законной доли (не доля in rem).", "inheritance_tax": true, "inheritance_tax_note_en": "Erbschaftsteuer — progressive; allowances: spouse €500k, children €400k; higher rates for distant relatives.", "inheritance_tax_note_ru": "Erbschaftsteuer — прогрессивный; вычеты: супруг €500k, дети €400k; для дальних родственников ставки выше.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "FR", "label_en": "France", "label_ru": "Франция", "navigator_slug": "franciya", "legal_family": "civil", "eu_brussels_iv_650_2012": true, "connecting_factor": "habitual_residence", "professio_juris": true, "forced_heirship": true, "forced_heirship_note_en": "Réserve héréditaire — a strict regime: ½/⅔/¾ to children (1/2/3+), an in-rem share; since 2021 the droit de prélèvement limits bypassing it via professio juris.", "forced_heirship_note_ru": "Réserve héréditaire — жёсткий режим: ½/⅔/¾ детям (1/2/3+), доля in rem; с 2021 droit de prélèvement ограничивает обход через professio juris.", "inheritance_tax": true, "inheritance_tax_note_en": "Droits de succession — progressive; reliefs for close relatives, rates up to 60% for distant / non-direct heirs.", "inheritance_tax_note_ru": "Droits de succession — прогрессивный; для близких льготы, для дальних/непрямых наследников ставки до 60%.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "IL", "label_en": "Israel", "label_ru": "Израиль", "navigator_slug": "izrail", "legal_family": "mixed", "eu_brussels_iv_650_2012": false, "connecting_factor": "domicile", "professio_juris": false, "forced_heirship": false, "forced_heirship_note_en": "No classic forced share; maintenance for dependants is provided out of the estate.", "forced_heirship_note_ru": "Классической обязательной доли нет; предусмотрено содержание (maintenance) иждивенцев из наследства.", "inheritance_tax": false, "inheritance_tax_note_en": "No inheritance tax.", "inheritance_tax_note_ru": "Налога на наследство нет.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "US", "label_en": "United States", "label_ru": "США", "navigator_slug": "ssha", "legal_family": "common", "eu_brussels_iv_650_2012": false, "connecting_factor": "situs_split", "professio_juris": false, "forced_heirship": false, "forced_heirship_note_en": "Testamentary freedom (except Louisiana, which reserves a share for children under 24 or incapacitated); the spousal elective share is state-law-driven — from a fixed third to the UPC sliding scale.", "forced_heirship_note_ru": "Свобода завещания (исключение — Луизиана: обязательная доля детей до 24 лет и недееспособных); elective share супруга определяется правом штата — от фиксированной трети до скользящей шкалы UPC.", "inheritance_tax": true, "inheritance_tax_note_en": "Federal estate tax. For non-resident non-citizens the exemption is only $60,000 on US-situs assets, tax up to 40% (US real estate, shares of US companies, property in the US).", "inheritance_tax_note_ru": "Federal estate tax. Для нерезидентов-неграждан вычет всего $60 000 на US-situs активы, ставка до 40% (US-недвижимость, акции US-компаний, имущество в США).", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false }, { "jurisdiction_code": "KZ", "label_en": "Kazakhstan", "label_ru": "Казахстан", "navigator_slug": "kazahstan", "legal_family": "civil", "eu_brussels_iv_650_2012": false, "connecting_factor": "domicile", "professio_juris": false, "forced_heirship": true, "forced_heirship_note_en": "Forced share: minor or incapacitated heirs receive at least ½ of their intestate share.", "forced_heirship_note_ru": "Обязательная доля: несовершеннолетние/нетрудоспособные наследники — не менее ½ законной доли.", "inheritance_tax": false, "inheritance_tax_note_en": "No separate inheritance tax.", "inheritance_tax_note_ru": "Отдельного налога на наследство нет.", "navigator_url": "https://wiki.private.law/legacy", "review": "lawyer-reviewed TS dataset, mothership src/lib/nodes (managing partner review 2026-07-03)", "verification_pending": false } ] }