Succession: Russia → Portugal

01Law

Applicable-law context

• pt: What are the recorded scope of Regulation (EU) No 650/2012, applicable-law connecting factors, choice-of-law conditions and transitional provisions for this country? — Recorded rules are available; their applicability to this case has not been established. Portugal is a participating Member State under Regulation (EU) No 650/2012. For successions of persons dying on or after 17 August 2015, a participating forum generally applies the law of the deceased’s habitual residence at death to the succession as a whole. Article 21(2) is exceptional: all the circumstances must clearly show that, at death, the deceased was manifestly more closely connected with another State. Article 22 permits a choice for the succession as a whole of the law of any State of nationality at choice or death, including where there are multiple nationalities and a non-EU State. The choice must be express in a declaration in the form of a disposition of property upon death or demonstrated by its terms; the chosen law governs the act’s substantive validity, and modification or revocation must meet the form requirements for modifying or revoking a disposition. Under Article 30, special restrictions for immovable property, enterprises or special asset categories on economic, family or social grounds apply under the law of their location only insofar as that law makes them applicable regardless of the law governing the succession. Article 34 permits third-State conflict rules to refer to the law of a participating State or another third State which would apply its own law; renvoi is excluded for Articles 21(2), 22, 27, 28(b) and 30. Article 35 permits refusal to apply a provision only where its application is manifestly incompatible with the forum’s public policy. Article 83(2) preserves a pre-17 August 2015 choice if it meets Chapter III or the conflict rules then in force in the State of habitual residence or any State of nationality of the deceased. Article 83(3) separately preserves the admissibility, substantive validity and form of an earlier disposition under Chapter III or the conflict rules in force when the disposition was made in the State of habitual residence, any State of nationality of the deceased, or the participating State whose authority deals with the succession. Under Article 83(4), an earlier disposition made in accordance with a law that could have been chosen under the Regulation deems that law chosen for the succession. — The disposition’s own formal and substantive validity require separate review. The law determined under Articles 21–22 governs, among other matters, beneficiaries’ shares, reserved shares and restoration or accounting for gifts when calculating shares (Article 23(2)); a choice is no promise of exemption from those rules. Tax, matrimonial property regimes, the nature of rights in rem and registration of rights are outside the Regulation. Written dispositions have alternative form connecting factors under Article 27, subject to Article 75(1): States party to the 1961 Hague Convention continue to apply it instead of Article 27 for wills and joint wills. Other conventions and the Regulation’s precedence between participating States are assessed under Article 75. This records the framework, not the law of a particular estate; habitual residence and nationalities, death and disposition dates, forum, assets, the particular legal system, testamentary wording, treaties, mandatory rules, procedure and registration remain unestablished. — «Article 1 Scope 1.   This Regulation shall apply to succession to the estates of deceased persons. It shall not apply to revenue, customs or administrative matters. 2.   The following shall be excluded from the scope of this Regulation: (a)  the status of natural persons, as well as family relationships and relationships deemed by the law applicable to such relationships to have comparable effects; (b)  the legal capacity of natural persons, without prejudice to point (c) of Article 23(2) and to Article 26; (c)  questions relating to the disappearance, absence or presumed death of a natural person; (d)  questions relating to matrimonial property regimes and property regimes of relationships deemed by the law applicable to such relationships to have comparable effects to marriage; (e)  maintenance obligations other than those arising by reason of death; (f)  the formal validity of dispositions of property upon death made orally; (g)  property rights, interests and assets created or transferred otherwise than by succession, for instance by way of gifts, joint ownership with a right of survivorship, pension plans, insurance contracts and arrangements of a similar nature, without prejudice to point (i) of Article 23(2); (h)  questions governed by the law of companies and other bodies, corporate or unincorporated, such as clauses in the memoranda of association and articles of association of companies and other bodies, corporate or unincorporated, which determine what will happen to the shares upon the death of the members; (i)  the dissolution, extinction and merger of companies and other bodies, corporate or unincorporated; (j)  the creation, administration and dissolution of trusts; (k)  the nature of rights in rem; and (l)  any recording in a register of rights in immovable or movable property, including the legal requirements for such recording, and the effects of recording or failing to record such rights in a register.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 1; current-official-snapshot-utf8:1487:3717 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 20 Universal application Any law specified by this Regulation shall be applied whether or not it is the law of a Member State.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 20; current-official-snapshot-utf8:17707:17853 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 21 General rule 1.   Unless otherwise provided for in this Regulation, the law applicable to the succession as a whole shall be the law of the State in which the deceased had his habitual residence at the time of death. 2.   Where, by way of exception, it is clear from all the circumstances of the case that, at the time of death, the deceased was manifestly more closely connected with a State other than the State whose law would be applicable under paragraph 1, the law applicable to the succession shall be the law of that other State.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 21; current-official-snapshot-utf8:17863:18439 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 22 Choice of law 1.   A person may choose as the law to govern his succession as a whole the law of the State whose nationality he possesses at the time of making the choice or at the time of death. A person possessing multiple nationalities may choose the law of any of the States whose nationality he possesses at the time of making the choice or at the time of death. 2.   The choice shall be made expressly in a declaration in the form of a disposition of property upon death or shall be demonstrated by the terms of such a disposition. 3.   The substantive validity of the act whereby the choice of law was made shall be governed by the chosen law. 4.   Any modification or revocation of the choice of law shall meet the requirements as to form for the modification or revocation of a disposition of property upon death.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 22; current-official-snapshot-utf8:18452:19338 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 23 The scope of the applicable law 1.   The law determined pursuant to Article 21 or Article 22 shall govern the succession as a whole. 2.   That law shall govern in particular: (a)  the causes, time and place of the opening of the succession; (b)  the determination of the beneficiaries, of their respective shares and of the obligations which may be imposed on them by the deceased, and the determination of other succession rights, including the succession rights of the surviving spouse or partner; (c)  the capacity to inherit; (d)  disinheritance and disqualification by conduct; (e)  the transfer to the heirs and, as the case may be, to the legatees of the assets, rights and obligations forming part of the estate, including the conditions and effects of the acceptance or waiver of the succession or of a legacy; (f)  the powers of the heirs, the executors of the wills and other administrators of the estate, in particular as regards the sale of property and the payment of creditors, without prejudice to the powers referred to in Article 29(2) and (3); (g)  liability for the debts under the succession; (h)  the disposable part of the estate, the reserved shares and other restrictions on the disposal of property upon death as well as claims which persons close to the deceased may have against the estate or the heirs; (i)  any obligation to restore or account for gifts, advancements or legacies when determining the shares of the different beneficiaries; and (j)  the sharing-out of the estate.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 23; current-official-snapshot-utf8:19351:21105 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 27 Formal validity of dispositions of property upon death made in writing 1.   A disposition of property upon death made in writing shall be valid as regards form if its form complies with the law: (a)  of the State in which the disposition was made or the agreement as to succession concluded; (b)  of a State whose nationality the testator or at least one of the persons whose succession is concerned by an agreement as to succession possessed, either at the time when the disposition was made or the agreement concluded, or at the time of death; (c)  of a State in which the testator or at least one of the persons whose succession is concerned by an agreement as to succession had his domicile, either at the time when the disposition was made or the agreement concluded, or at the time of death; (d)  of the State in which the testator or at least one of the persons whose succession is concerned by an agreement as to succession had his habitual residence, either at the time when the disposition was made or the agreement concluded, or at the time of death; or (e)  in so far as immovable property is concerned, of the State in which that property is located. The determination of the question whether or not the testator or any person whose succession is concerned by the agreement as to succession had his domicile in a particular State shall be governed by the law of that State. 2.   Paragraph 1 shall also apply to dispositions of property upon death modifying or revoking an earlier disposition. The modification or revocation shall also be valid as regards form if it complies with any one of the laws according to the terms of which, under paragraph 1, the disposition of property upon death which has been modified or revoked was valid. 3.   For the purposes of this Article, any provision of law which limits the permitted forms of dispositions of property upon death by reference to the age, nationality or other personal conditions of the testator or of the persons whose succession is concerned by an agreement as to succession shall be deemed to pertain to matters of form. The same rule shall apply to the qualifications to be possessed by any witnesses required for the validity of a disposition of property upon death.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 27; current-official-snapshot-utf8:24919:27321 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 30 Special rules imposing restrictions concerning or affecting the succession in respect of certain assets Where the law of the State in which certain immovable property, certain enterprises or other special categories of assets are located contains special rules which, for economic, family or social considerations, impose restrictions concerning or affecting the succession in respect of those assets, those special rules shall apply to the succession in so far as, under the law of that State, they are applicable irrespective of the law applicable to the succession.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 30; current-official-snapshot-utf8:31365:31956 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 34 Renvoi 1.   The application of the law of any third State specified by this Regulation shall mean the application of the rules of law in force in that State, including its rules of private international law in so far as those rules make a renvoi: (a)  to the law of a Member State; or (b)  to the law of another third State which would apply its own law. 2.   No renvoi shall apply with respect to the laws referred to in Article 21(2), Article 22, Article 27, point (b) of Article 28 and Article 30.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 34; current-official-snapshot-utf8:33531:34117 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 35 Public policy (ordre public) The application of a provision of the law of any State specified by this Regulation may be refused only if such application is manifestly incompatible with the public policy (ordre public) of the forum.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 35; current-official-snapshot-utf8:34130:34384 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 75 Relationship with existing international conventions 1.   This Regulation shall not affect the application of international conventions to which one or more Member States are party at the time of adoption of this Regulation and which concern matters covered by this Regulation. In particular, Member States which are Contracting Parties to the Hague Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions shall continue to apply the provisions of that Convention instead of Article 27 of this Regulation with regard to the formal validity of wills and joint wills. 2.   Notwithstanding paragraph 1, this Regulation shall, as between Member States, take precedence over conventions concluded exclusively between two or more of them in so far as such conventions concern matters governed by this Regulation. 3.   This Regulation shall not preclude the application of the Convention of 19 November 1934 between Denmark, Finland, Iceland, Norway and Sweden comprising private international law provisions on succession, wills and estate administration, as revised by the intergovernmental agreement between those States of 1 June 2012, by the Member States which are parties thereto, in so far as it provides for: (a)  rules on the procedural aspects of estate administration as defined by the Convention and assistance in that regard by the authorities of the States Contracting Parties to the Convention; and (b)  simplified and more expeditious procedures for the recognition and enforcement of decisions in matters of succession.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 75; current-official-snapshot-utf8:68267:69936 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 83 Transitional provisions 1.   This Regulation shall apply to the succession of persons who die on or after 17 August 2015. 2.   Where the deceased had chosen the law applicable to his succession prior to 17 August 2015, that choice shall be valid if it meets the conditions laid down in Chapter III or if it is valid in application of the rules of private international law which were in force, at the time the choice was made, in the State in which the deceased had his habitual residence or in any of the States whose nationality he possessed. 3.   A disposition of property upon death made prior to 17 August 2015 shall be admissible and valid in substantive terms and as regards form if it meets the conditions laid down in Chapter III or if it is admissible and valid in substantive terms and as regards form in application of the rules of private international law which were in force, at the time the disposition was made, in the State in which the deceased had his habitual residence or in any of the States whose nationality he possessed or in the Member State of the authority dealing with the succession. 4.   If a disposition of property upon death was made prior to 17 August 2015 in accordance with the law which the deceased could have chosen in accordance with this Regulation, that law shall be deemed to have been chosen as the law applicable to the succession.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 83; current-official-snapshot-utf8:74702:76141 — Source date: 2012-07-04 — Verified: 2026-10-17 — «These new rules apply to the succession of those who die on or after 17 August 2015. The Regulation ensures that a cross-border succession is treated coherently, under a single law and by one single authority.» — European e-Justice: succession general information — https://e-justice.europa.eu/topics/family-matters-inheritance/inheritance/succession_en — succession_1; current-official-snapshot-utf8:1695:1904 — Verified: 2026-10-17 — «Portugal EU Member State since 1986, Euro area member since 1999, Schengen area member since 1995 and more about Portugal’s participation in the EU.» — EU countries — official list page 2 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en?page=1 — members2_1; current-official-snapshot-utf8:2138:2288 — Verified: 2026-10-17 — «The Regulation applies between all Member States except Denmark and Ireland. The Regulation also introduces a European Certificate of Succession (ECS).» — European e-Justice: European Certificate of Succession — https://online-forms.e-justice.europa.eu/online-forms/european-certificate-succession_en — ecs_1; current-official-snapshot-utf8:971:1122 — Verified: 2026-10-17 — Recorded regulation context only; personal applicability and governing law: unknown.
• ru / succ.law.connecting: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [exact_version_review_missing]
• ru / succ.law.scission: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.law.choice: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [exact_version_review_missing]
• Record object: pt Which connecting factor of the deceased determines the law governing the succession by default (other than property governed by the law of its location) Recorded rules are available; their applicability to this case has not been established. Recorded provision 1 By default the applicable law is determined by habitual residence not in the sources primary source cited, quotation verified on 2026-10-07 Source evidence is within its recorded review window. The source check is confirmed; it is not a legal applicability conclusion. Record checked: 2026-10-07 Source evidence checked: 2026-10-07T20:20:58.100Z Scheduled record recheck: 2027-10-07 Scheduled source recheck: 2027-10-07T20:20:58.100Z Sources: 1 Sources and quotations [1] Unless otherwise provided for in this Regulation, the law applicable to the succession as a whole shall be the law of the State in which the deceased had his habitual residence at the time of death. Regulation(EU)650/2012 adopted text https://www.legislation.gov.uk/eur/2012/650/adopted/data.html Locator: Regulation (EU) 650/2012, art. 21(1) Source date: 2012-07-04 Checked: 2026-10-07 Current law: unknown. Personal applicability and the particular-case outcome have not been established.
• pt / succ.law.scission: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• Record object: pt May the testator choose the law of their nationality in a will Recorded rules are available; their applicability to this case has not been established. Recorded provision 1 Yes. Under Article 22 of Regulation (EU) No 650/2012, a person may choose, for their succession as a whole, the law of a State whose nationality they possess when making the choice or at death. If they possess multiple nationalities, they may choose the law of any such State whose nationality they possess at either time. The choice must be made expressly in a declaration in the form of a disposition of property upon death, or be demonstrated by the terms of such a disposition. not in the sources primary source cited, quotation verified on 2026-10-07 Source evidence is within its recorded review window. The source check is confirmed; it is not a legal applicability conclusion. Record checked: 2026-10-07 Source evidence checked: 2026-10-07T20:20:58.100Z Scheduled record recheck: 2027-10-07 Scheduled source recheck: 2027-10-07T20:20:58.100Z Sources: 1, 2, 3 Sources and quotations [1] The Regulation applies in all Member States of the European Union with the exception of Denmark and Ireland. EU Succession Regulation — General information https://e-justice.europa.eu/topics/taking-legal-action/european-judicial-atlas-civil-matters/succession_en?init=true Locator: Territorial application, general information Source date: — Checked: 2026-10-07 [2] Article 22 Choice of law 1. A person may choose as the law to govern his succession as a whole the law of the State whose nationality he possesses at the time of making the choice or at the time of death. A person possessing multiple nationalities may choose the law of any of the States whose nationality he possesses at the time of making the choice or at the time of death. 2. The choice shall be made expressly in a declaration in the form of a disposition of property upon death or shall be demonstrated by the terms of such a disposition. Regulation(EU)650/2012 adopted text https://www.legislation.gov.uk/eur/2012/650/adopted/data.html Locator: Article22(1)-(2) Source date: 2012-07-04 Checked: 2026-10-07 [3] A person may choose as the law to govern his succession as a whole the law of the State whose nationality he possesses at the time of making the choice or at the time of death. Regulation(EU)650/2012 adopted text https://www.legislation.gov.uk/eur/2012/650/adopted/data.html Locator: Regulation (EU) 650/2012, art. 22(1) Source date: 2012-07-04 Checked: 2026-10-07 Current law: unknown. Personal applicability and the particular-case outcome have not been established.

02Reserved interests

Reserved-share context

• ru / succ.forced.exists: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.circle: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.children: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.spouse: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.fraction: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.form: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.clawback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [exact_version_review_missing]
• ru / succ.forced.lookback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.waiver: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [native_review_binding_missing]
• ru / succ.forced.provision: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.prevails: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.forced.aggregate.share: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.exists: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.circle: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.children: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.spouse: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.fraction: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.form: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.clawback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [native_review_binding_missing]
• pt / succ.forced.lookback: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.waiver: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [exact_version_review_missing]
• pt / succ.forced.provision: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.prevails: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.forced.aggregate.share: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

03Tax

Whole country tax context

• Record object: ru What is the general inheritance tax context in this jurisdiction? Recorded rules are available; their applicability to this case has not been established. Recorded provision 1 Inheritance received from an individual is generally exempt from Russian personal income tax under Tax Code Article 217. The FNS separately identifies remuneration paid to heirs of authors of scientific, literary and artistic works and inventions as taxable income. From 2026, foreign-agent recipients lose the inheritance-income exemption. Notarial costs and other-structure consequences require separate review. This is general source context. Estate assets, death date, decedent and heir status, kinship, reliefs, treaties and local rules require review; no personal tax is calculated here. not in the sources primary source cited, quotation verified on 2026-10-18 Source evidence is within its recorded review window. The source check is confirmed; it is not a legal applicability conclusion. Record checked: 2026-10-18 Source evidence checked: 2026-10-18T05:53:33.454Z Scheduled record recheck: 2027-10-18 Scheduled source recheck: 2027-10-18T05:53:33.454Z Sources: 1, 2, 3 Sources and quotations [1] Все ФЛ ИП ЮЛ Фильтр по категории налогоплательщиков НДФЛ ФЛ ИП ЮЛ По доходам иностранных агентов, полученным с 2026 года, НК РФ устанавливается новая система обложения НДФЛ: к их доходам (в том числе от продажи имущества) будет применяться ставка 30 %; доходы от продажи ценных бумаг, имущества (при владении более пяти лет), при получении наследства и в порядке дарения с 2026 года лишаются освобождения от обложения НДФЛ; таким лицам не будут предоставляться налоговые вычеты по НДФЛ. Также доходы иностранных агентов (если в течение хотя бы одного дня налогового периода, в котором получен соответствующий доход, есть указанный статус), полученные в виде подарка от физического лица, с 2026 года облагаются НДФЛ вне зависимости от степени родства с дарителем по ставке 30%. C6 tax context ru_foreign_agent_2026 https://www.nalog.gov.ru/new2026/ Locator: addressed_visible_projection:при получении наследства Source date: — Checked: 2026-10-18 [2] В соответствии со ст.217 НК РФ не все доходы физических лиц облагаются НДФЛ Доходы, облагаемые НДФЛ Доходы, не облагаемые НДФЛ от продажи имущества, находившегося в собственности менее трех (пяти) лет; от сдачи имущества в аренду; доходы от источников за пределами Российской Федерации; доходы в виде разного рода выигрышей; иные доходы. доходы от продажи имущества, находившегося в собственности более трех (пяти) лет; доходы, полученные в порядке наследования; доходы, полученные по договору дарения от члена семьи и (или) близкого родственника в соответствии с Семейным кодексом Российской Федерации (от супруга, родителей и детей, в том числе усыновителей и усыновленных, дедушки, бабушки и внуков, полнородных и неполнородных (имеющих общих отца или мать) братьев и сестер); иные доходы. Отчетный период Год Налоговый период Год Порядок уплаты НДФЛ в виде фиксированного авансового платежа распространен на иностранных граждан, прибывших в Российскую Федерацию в безвизовом режиме и работающих на основании патента не только у физических лиц (как было до 2015 года), но и в организациях,у индивидуальных предпринимателей или занимающихся частной практикой лиц (например, адвокатов, учредивших адвокатский кабинет). C6 tax context ru_general https://www.nalog.gov.ru/rn46/taxation/taxes/ndfl/ Locator: addressed_visible_projection:доходы, полученные в порядке наследования Source date: — Checked: 2026-10-18 [3] физические лица, получающие доходы в виде вознаграждения, выплачиваемого им как наследникам авторов произведений науки, литературы, искусства, а также авторов изобретений; C6 tax context ru_general https://www.nalog.gov.ru/rn46/taxation/taxes/ndfl/ Locator: FNS general NDFL: authors’ heirs remuneration, complete list item Source date: — Checked: 2026-10-18 Current law: unknown. Personal applicability and the particular-case outcome have not been established.
• pt / succ.tax.country_context: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

04Documents

Documents and recognition

• pt: What are the recorded scope, issuance and presentation conditions of the European Certificate of Succession for this country and document type? — Recorded rules are available; their applicability to this case has not been established. For Portugal, an ECS may be issued by a competent authority of a participating State for use in another participating State. The Regulation applies to successions of persons dying on or after 17 August 2015 (Article 83(1)); the death date in this case is unestablished. The Certificate is for heirs, legatees having direct rights, executors and estate administrators who need to invoke status, rights or powers in another participating State. It is issued in a participating State whose courts have jurisdiction under Articles 4, 7, 10 or 11, by a court or another nationally competent authority; the application and evidence are examined under Articles 65–66. The authority shall not issue it, in particular, where certified elements are challenged or it would conflict with a decision covering the same elements. Use is optional and it does not replace domestic documents; once issued for another participating State, it also has effects in the issuing State. In participating States Article 69 effects arise without special procedure: the certified elements and the stated status, rights or powers are presumed accurate. Its suitability for registration does not remove the Article 1(2)(k)–(l) exclusions for rights in rem and registers; Articles 71–73 govern correction, modification, withdrawal, challenges and suspension of effects. The original remains with the issuing authority; a certified copy is normally valid for six months with an expiry date stated on it. In an exceptional, duly justified case its initial validity may be longer; after expiry, an extension of the copy’s validity or a new certified copy is needed for use of the Certificate. This is not a general expiration period for the Certificate itself. Within the Regulation’s route Article 74 waives legalisation and similar formalities for documents issued in a participating State in its context; it does not remove all documentary requirements or itself bind a nonparticipating country to accept such documents without legalisation. — Issuing and receiving authorities, document type, proceeding, entitlement, copy status, translation, asset registration and local requirements remain unestablished; a country flag cannot resolve them. — «Article 1 Scope 1.   This Regulation shall apply to succession to the estates of deceased persons. It shall not apply to revenue, customs or administrative matters. 2.   The following shall be excluded from the scope of this Regulation: (a)  the status of natural persons, as well as family relationships and relationships deemed by the law applicable to such relationships to have comparable effects; (b)  the legal capacity of natural persons, without prejudice to point (c) of Article 23(2) and to Article 26; (c)  questions relating to the disappearance, absence or presumed death of a natural person; (d)  questions relating to matrimonial property regimes and property regimes of relationships deemed by the law applicable to such relationships to have comparable effects to marriage; (e)  maintenance obligations other than those arising by reason of death; (f)  the formal validity of dispositions of property upon death made orally; (g)  property rights, interests and assets created or transferred otherwise than by succession, for instance by way of gifts, joint ownership with a right of survivorship, pension plans, insurance contracts and arrangements of a similar nature, without prejudice to point (i) of Article 23(2); (h)  questions governed by the law of companies and other bodies, corporate or unincorporated, such as clauses in the memoranda of association and articles of association of companies and other bodies, corporate or unincorporated, which determine what will happen to the shares upon the death of the members; (i)  the dissolution, extinction and merger of companies and other bodies, corporate or unincorporated; (j)  the creation, administration and dissolution of trusts; (k)  the nature of rights in rem; and (l)  any recording in a register of rights in immovable or movable property, including the legal requirements for such recording, and the effects of recording or failing to record such rights in a register.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 1; current-official-snapshot-utf8:1487:3717 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 62 Creation of a European Certificate of Succession 1.   This Regulation creates a European Certificate of Succession (hereinafter referred to as ‘the Certificate’) which shall be issued for use in another Member State and shall produce the effects listed in Article 69. 2.   The use of the Certificate shall not be mandatory. 3.   The Certificate shall not take the place of internal documents used for similar purposes in the Member States. However, once issued for use in another Member State, the Certificate shall also produce the effects listed in Article 69 in the Member State whose authorities issued it in accordance with this Chapter.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 62; current-official-snapshot-utf8:51009:51705 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 63 Purpose of the Certificate 1.   The Certificate is for use by heirs, legatees having direct rights in the succession and executors of wills or administrators of the estate who, in another Member State, need to invoke their status or to exercise respectively their rights as heirs or legatees and/or their powers as executors of wills or administrators of the estate. 2.   The Certificate may be used, in particular, to demonstrate one or more of the following: (a)  the status and/or the rights of each heir or, as the case may be, each legatee mentioned in the Certificate and their respective shares of the estate; (b)  the attribution of a specific asset or specific assets forming part of the estate to the heir(s) or, as the case may be, the legatee(s) mentioned in the Certificate; (c)  the powers of the person mentioned in the Certificate to execute the will or administer the estate.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 63; current-official-snapshot-utf8:51718:52708 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 64 Competence to issue the Certificate The Certificate shall be issued in the Member State whose courts have jurisdiction under Article 4, Article 7, Article 10 or Article 11. The issuing authority shall be: (a)  a court as defined in Article 3(2); or (b)  another authority which, under national law, has competence to deal with matters of succession.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 64; current-official-snapshot-utf8:52730:53138 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 65 Application for a Certificate 1.   The Certificate shall be issued upon application by any person referred to in Article 63(1) (hereinafter referred to as ‘the applicant’). 2.   For the purposes of submitting an application, the applicant may use the form established in accordance with the advisory procedure referred to in Article 81(2). 3.   The application shall contain the information listed below, to the extent that such information is within the applicant’s knowledge and is necessary in order to enable the issuing authority to certify the elements which the applicant wants certified, and shall be accompanied by all relevant documents either in the original or by way of copies which satisfy the conditions necessary to establish their authenticity, without prejudice to Article 66(2): (a)  details concerning the deceased: surname (if applicable, surname at birth), given name(s), sex, date and place of birth, civil status, nationality, identification number (if applicable), address at the time of death, date and place of death; (b)  details concerning the applicant: surname (if applicable, surname at birth), given name(s), sex, date and place of birth, civil status, nationality, identification number (if applicable), address and relationship to the deceased, if any; (c)  details concerning the representative of the applicant, if any: surname (if applicable, surname at birth), given name(s), address and representative capacity; (d)  details of the spouse or partner of the deceased and, if applicable, ex-spouse(s) or ex-partner(s): surname (if applicable, surname at birth), given name(s), sex, date and place of birth, civil status, nationality, identification number (if applicable) and address; (e)  details of other possible beneficiaries under a disposition of property upon death and/or by operation of law: surname and given name(s) or organisation name, identification number (if applicable) and address; (f)  the intended purpose of the Certificate in accordance with Article 63; (g)  the contact details of the court or other competent authority which is dealing with or has dealt with the succession as such, if applicable; (h)  the elements on which the applicant founds, as appropriate, his claimed right to succession property as a beneficiary and/or his right to execute the will of the deceased and/or to administer the estate of the deceased; (i)  an indication of whether the deceased had made a disposition of property upon death; if neither the original nor a copy is appended, an indication regarding the location of the original; (j)  an indication of whether the deceased had entered into a marriage contract or into a contract regarding a relationship which may have comparable effects to marriage; if neither the original nor a copy of the contract is appended, an indication regarding the location of the original; (k)  an indication of whether any of the beneficiaries has made a declaration concerning acceptance or waiver of the succession; (l)  a declaration stating that, to the applicant’s best knowledge, no dispute is pending relating to the elements to be certified; (m)  any other information which the applicant deems useful for the purposes of the issue of the Certificate.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 65; current-official-snapshot-utf8:53154:56717 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 66 Examination of the application 1.   Upon receipt of the application the issuing authority shall verify the information and declarations and the documents and other evidence provided by the applicant. It shall carry out the enquiries necessary for that verification of its own motion where this is provided for or authorised by its own law, or shall invite the applicant to provide any further evidence which it deems necessary. 2.   Where the applicant has been unable to produce copies of the relevant documents which satisfy the conditions necessary to establish their authenticity, the issuing authority may decide to accept other forms of evidence. 3.   Where this is provided for by its own law and subject to the conditions laid down therein, the issuing authority may require that declarations be made on oath or by a statutory declaration in lieu of an oath. 4.   The issuing authority shall take all necessary steps to inform the beneficiaries of the application for a Certificate. It shall, if necessary for the establishment of the elements to be certified, hear any person involved and any executor or administrator and make public announcements aimed at giving other possible beneficiaries the opportunity to invoke their rights. 5.   For the purposes of this Article, the competent authority of a Member State shall, upon request, provide the issuing authority of another Member State with information held, in particular, in the land registers, the civil status registers and registers recording documents and facts of relevance for the succession or for the matrimonial property regime or an equivalent property regime of the deceased, where that competent authority would be authorised, under national law, to provide another national authority with such information.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 66; current-official-snapshot-utf8:56739:58595 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 67 Issue of the Certificate 1.   The issuing authority shall issue the Certificate without delay in accordance with the procedure laid down in this Chapter when the elements to be certified have been established under the law applicable to the succession or under any other law applicable to specific elements. It shall use the form established in accordance with the advisory procedure referred to in Article 81(2). The issuing authority shall not issue the Certificate in particular if: (a)  the elements to be certified are being challenged; or (b)  the Certificate would not be in conformity with a decision covering the same elements. 2.   The issuing authority shall take all necessary steps to inform the beneficiaries of the issue of the Certificate.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 67; current-official-snapshot-utf8:58608:59447 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 69 Effects of the Certificate 1.   The Certificate shall produce its effects in all Member States, without any special procedure being required. 2.   The Certificate shall be presumed to accurately demonstrate elements which have been established under the law applicable to the succession or under any other law applicable to specific elements. The person mentioned in the Certificate as the heir, legatee, executor of the will or administrator of the estate shall be presumed to have the status mentioned in the Certificate and/or to hold the rights or the powers stated in the Certificate, with no conditions and/or restrictions being attached to those rights or powers other than those stated in the Certificate. 3.   Any person who, acting on the basis of the information certified in a Certificate, makes payments or passes on property to a person mentioned in the Certificate as authorised to accept payment or property shall be considered to have transacted with a person with authority to accept payment or property, unless he knows that the contents of the Certificate are not accurate or is unaware of such inaccuracy due to gross negligence. 4.   Where a person mentioned in the Certificate as authorised to dispose of succession property disposes of such property in favour of another person, that other person shall, if acting on the basis of the information certified in the Certificate, be considered to have transacted with a person with authority to dispose of the property concerned, unless he knows that the contents of the Certificate are not accurate or is unaware of such inaccuracy due to gross negligence. 5.   The Certificate shall constitute a valid document for the recording of succession property in the relevant register of a Member State, without prejudice to points (k) and (l) of Article 1(2).» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 69; current-official-snapshot-utf8:62203:64099 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 70 Certified copies of the Certificate 1.   The issuing authority shall keep the original of the Certificate and shall issue one or more certified copies to the applicant and to any person demonstrating a legitimate interest. 2.   The issuing authority shall, for the purposes of Articles 71(3) and 73(2), keep a list of persons to whom certified copies have been issued pursuant to paragraph 1. 3.   The certified copies issued shall be valid for a limited period of six months, to be indicated in the certified copy by way of an expiry date. In exceptional, duly justified cases, the issuing authority may, by way of derogation, decide that the period of validity is to be longer. Once this period has elapsed, any person in possession of a certified copy must, in order to be able to use the Certificate for the purposes indicated in Article 63, apply for an extension of the period of validity of the certified copy or request a new certified copy from the issuing authority.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 70; current-official-snapshot-utf8:64112:65138 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 71 Rectification, modification or withdrawal of the Certificate 1.   The issuing authority shall, at the request of any person demonstrating a legitimate interest or of its own motion, rectify the Certificate in the event of a clerical error. 2.   The issuing authority shall, at the request of any person demonstrating a legitimate interest or, where this is possible under national law, of its own motion, modify or withdraw the Certificate where it has been established that the Certificate or individual elements thereof are not accurate. 3.   The issuing authority shall without delay inform all persons to whom certified copies of the Certificate have been issued pursuant to Article 70(1) of any rectification, modification or withdrawal thereof.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 71; current-official-snapshot-utf8:65151:65951 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 72 Redress procedures 1.   Decisions taken by the issuing authority pursuant to Article 67 may be challenged by any person entitled to apply for a Certificate. Decisions taken by the issuing authority pursuant to Article 71 and point (a) of Article 73(1) may be challenged by any person demonstrating a legitimate interest. The challenge shall be lodged before a judicial authority in the Member State of the issuing authority in accordance with the law of that State. 2.   If, as a result of a challenge as referred to in paragraph 1, it is established that the Certificate issued is not accurate, the competent judicial authority shall rectify, modify or withdraw the Certificate or ensure that it is rectified, modified or withdrawn by the issuing authority. If, as a result of a challenge as referred to in paragraph 1, it is established that the refusal to issue the Certificate was unjustified, the competent judicial authority shall issue the Certificate or ensure that the issuing authority re-assesses the case and makes a fresh decision.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 72; current-official-snapshot-utf8:65964:67059 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 73 Suspension of the effects of the Certificate 1.   The effects of the Certificate may be suspended by: (a)  the issuing authority, at the request of any person demonstrating a legitimate interest, pending a modification or withdrawal of the Certificate pursuant to Article 71; or (b)  the judicial authority, at the request of any person entitled to challenge a decision taken by the issuing authority pursuant to Article 72, pending such a challenge. 2.   The issuing authority or, as the case may be, the judicial authority shall without delay inform all persons to whom certified copies of the Certificate have been issued pursuant to Article 70(1) of any suspension of the effects of the Certificate. During the suspension of the effects of the Certificate no further certified copies of the Certificate may be issued. CHAPTER VII GENERAL AND FINAL PROVISIONS» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 73; current-official-snapshot-utf8:67069:68040 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 74 Legalisation and other similar formalities No legalisation or other similar formality shall be required in respect of documents issued in a Member State in the context of this Regulation.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 74; current-official-snapshot-utf8:68047:68257 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Article 83 Transitional provisions 1.   This Regulation shall apply to the succession of persons who die on or after 17 August 2015. 2.   Where the deceased had chosen the law applicable to his succession prior to 17 August 2015, that choice shall be valid if it meets the conditions laid down in Chapter III or if it is valid in application of the rules of private international law which were in force, at the time the choice was made, in the State in which the deceased had his habitual residence or in any of the States whose nationality he possessed. 3.   A disposition of property upon death made prior to 17 August 2015 shall be admissible and valid in substantive terms and as regards form if it meets the conditions laid down in Chapter III or if it is admissible and valid in substantive terms and as regards form in application of the rules of private international law which were in force, at the time the disposition was made, in the State in which the deceased had his habitual residence or in any of the States whose nationality he possessed or in the Member State of the authority dealing with the succession. 4.   If a disposition of property upon death was made prior to 17 August 2015 in accordance with the law which the deceased could have chosen in accordance with this Regulation, that law shall be deemed to have been chosen as the law applicable to the succession.» — Regulation (EU) 650/2012 — current consolidated English text — https://op.europa.eu/o/opportal-service/download-handler?identifier=06e4940f-eb4f-4e63-8e29-c3b9c0bd45af&format=xhtml&language=en&productionSystem=cellar&part= — Article 83; current-official-snapshot-utf8:74702:76141 — Source date: 2012-07-04 — Verified: 2026-10-17 — «Portugal EU Member State since 1986, Euro area member since 1999, Schengen area member since 1995 and more about Portugal’s participation in the EU.» — EU countries — official list page 2 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en?page=1 — members2_1; current-official-snapshot-utf8:2138:2288 — Verified: 2026-10-17 — «The Regulation applies between all Member States except Denmark and Ireland. The Regulation also introduces a European Certificate of Succession (ECS).» — European e-Justice: European Certificate of Succession — https://online-forms.e-justice.europa.eu/online-forms/european-certificate-succession_en — ecs_1; current-official-snapshot-utf8:971:1122 — Verified: 2026-10-17 — Recorded regulation context only; personal applicability and governing law: unknown.
• ru / succ.foreign.grant: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.foreign.hague1985: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.foreign.lookthrough: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.proc.authority: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [native_review_binding_missing]
• ru / succ.proc.acceptance: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.proc.certificate: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• ru / succ.proc.taxreturn: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.foreign.grant: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.foreign.hague1985: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.foreign.lookthrough: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.proc.authority: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.proc.acceptance: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.proc.certificate: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]
• pt / succ.proc.taxreturn: no exact reviewed whole context is mapped to this fragment. A separate record, conditions and primary source are required; the particular-case conclusion is not established. [current_native_not_admitted]

05Reading

Related reading

• Wills and probate →
• Trusts →
• Foundations →
• Family holding →
• US estate tax →