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Наследство: ОАЭ → Великобритания

Условия примера: наследодатель — гражданин и резидент первой страны, наследник живёт во второй. Страны нахождения активов не заданы; это не расчёт для конкретного наследства.

Записанный контекст выбранной ситуации

Выбранные страны контекста: ae, gb

Наследодатель

ОАЭ

Только введённая метка; фактическое место жительства, применимое право и личные права не определены.

Наследник

Великобритания

Только введённая метка; фактическое место жительства, применимое право и личные права не определены.

Право

Контекст применимого права

  • ae: Каковы записанные пределы применения Регламента (ЕС) № 650/2012, привязки применимого права, условия выбора права и переходные положения для этой страны? — Записанные правила доступны; их применимость к этому случаю не подтверждена. Правило 1 Объединённые Арабские Эмираты не участвуют в Регламенте (ЕС) № 650/2012; он не устанавливает местную судебную компетенцию или выдачу ECS. В участвующем форуме право Объединённых Арабских Эмиратов может быть указано по универсальным коллизионным правилам, но это не делает страну участником. Для наследств лиц, умерших 17 августа 2015 года или позднее, участвующий форум в принципе применяет к наследованию в целом право государства обычного места жительства умершего на дату смерти. Исключение статьи 21(2) требует, чтобы из всех обстоятельств было ясно: на момент смерти умерший был явно теснее связан с другим государством. По статье 22 можно выбрать для наследования в целом право любого государства своего гражданства на момент выбора или смерти, в том числе при нескольких гражданствах и вне ЕС. Выбор прямо выражается в заявлении в форме распоряжения на случай смерти либо следует из условий такого распоряжения; его материальная действительность определяется выбранным правом, а изменение или отмена должны отвечать требованиям к форме изменения или отмены распоряжения. По статье 30 специальные ограничения для недвижимости, предприятий или особых категорий активов по экономическим, семейным или социальным причинам применяются по праву места нахождения лишь в той мере, в какой это право требует их применения независимо от применимого наследственного права. Статья 34 допускает отсылку коллизионных норм указанного третьего государства к праву участвующего государства либо другого третьего государства, которое применило бы своё право; отсылка исключена для статей 21(2), 22, 27, 28(b) и 30. Статья 35 позволяет отказать в применении положения указанного права только при явной несовместимости его применения с публичным порядком форума. По статье 83(2) выбор до 17 августа 2015 года сохраняется при соответствии главе III либо действовавшим в момент выбора коллизионным нормам государства обычного места жительства или любого государства гражданства умершего. Статья 83(3) отдельно сохраняет допустимость, материальную и формальную действительность более раннего распоряжения по главе III либо коллизионным нормам, действовавшим при составлении распоряжения в государстве обычного места жительства умершего, любом государстве его гражданства или государстве-участнике, орган которого рассматривает наследство. По статье 83(4) более раннее распоряжение, составленное по праву, которое можно было выбрать по Регламенту, означает предполагаемый выбор этого права для наследования. Формальная и материальная действительность самого распоряжения подлежат отдельной проверке. Право, определённое по статьям 21–22, регулирует в том числе доли наследников, обязательные доли и учёт или возврат дарений при определении долей (статья 23(2)); выбор права не обещает освобождения от этих правил. Налоги, имущественные режимы супругов, природа вещных прав и запись прав в реестре исключены из предмета Регламента. Форму письменного распоряжения проверяют по альтернативным привязкам статьи 27 с учётом статьи 75(1): для завещаний и совместных завещаний государства — участники Гаагской конвенции 1961 года продолжают применять её вместо статьи 27. Прочие конвенции и приоритет Регламента между участвующими государствами оцениваются по статье 75. Это общий контекст, а не определение права конкретного наследства; не установлены обычное место жительства и гражданства, даты смерти и распоряжений, форум, активы, конкретная правовая система, текст завещания, применимые договоры, императивные, процессуальные и регистрационные требования. Оговорка о сроке действия: нет в исходниках первоисточник указан, цитата сверена 17.10.2026 Источник проверен в пределах записанного периода. Проверка источника подтверждена; это не вывод о применимости права. Дата проверки записи: 2026-10-17 Проверка исходного материала: 2026-10-17T20:02:52.023Z Плановая перепроверка записи: 2027-10-17 Плановая перепроверка источника: 2027-10-17T20:02:52.023Z — «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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 1 to 20 Austria EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU. Belgium EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Belgium’s participation in the EU. Bulgaria EU Member State since 2007, Euro area member since 2026, Schengen area member since 2024 and more about Bulgaria's participation in the EU. Croatia EU Member State since 2013, Euro area member since 2023, Schengen area member since 2023 and more about Croatia’s participation in the EU. Cyprus EU Member State since 2004, Euro area member since 2008, and more about Cyprus’s participation in the EU. Czechia EU Member State since 2004, Schengen area member since 2007 and more about Czechia’s participation in the EU. Denmark EU Member State since 1973, Schengen area member since 2001 and more about Denmark’s participation in the EU. Estonia EU Member State since 2004, Euro area member since 2011, Schengen area member since 2007 and more about Estonia’s participation in the EU. Finland EU Member State since 1995, Euro area member since 1999, Schengen area member since 2001 and more about Finland’s participation in the EU. France EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about France’s participation in the EU. Germany EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Germany’s participation in the EU. Greece EU Member State since 1981, Euro area member since 2001, Schengen area member since 2000 and more about Greece’s participation in the EU. Hungary EU Member State since 2004, Schengen area member since 2007 and more about Hungary’s participation in the EU. Ireland EU Member State since 1973, Euro area member since 1999 and more about Ireland’s participation in the EU. Italy EU Member State since 1958, Euro area member since 1999, Schengen area member since 1997 and more about Italy’s participation in the EU. Latvia EU Member State since 2004, Euro area member since 2014, Schengen area member since 2007 and more about Latvia’s participation in the EU. Lithuania EU Member State since 2004, Euro area member since 2015, Schengen area member since 2007 and more about Lithuania’s participation in the EU. Luxembourg EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU. Malta EU Member State since 2004, Euro area member since 2008, Schengen area member since 2007 and more about Malta’s participation in the EU. Netherlands EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Dutch participation in the EU. 1 Page 1 2 Next » — EU countries — official list page 1 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en — members_complete_page1; current-official-snapshot-utf8:1980:4855 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 20 to 27 Poland EU Member State since 2004, Schengen area member since 2007 and more about Poland’s participation in the EU. 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. Romania EU Member State since 2007, Schengen area member since 2024 and more about Romania’s participation in the EU. Slovakia EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU. Slovenia EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU. Spain EU Member State since 1986, Euro area member since 1999, Schengen area member since 1995 and more about Spain’s participation in the EU. Sweden EU Member State since 1995, Schengen area member since 2001 and more about Sweden’s participation in the EU. Previous 1 2 Page 2 » — EU countries — official list page 2 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en?page=1 — members_complete_page2; current-official-snapshot-utf8:1980:2979 — Проверено: 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 — Проверено: 2026-10-17 — Только записанный контекст регламента; применимость к конкретным лицам и применимое право неизвестны.
  • gb: Каковы записанные пределы применения Регламента (ЕС) № 650/2012, привязки применимого права, условия выбора права и переходные положения для этой страны? — Записанные правила доступны; их применимость к этому случаю не подтверждена. Правило 1 Соединённое Королевство не участвует в Регламенте (ЕС) № 650/2012; он не устанавливает местную судебную компетенцию или выдачу ECS. В участвующем форуме право Соединённого Королевства может быть указано по универсальным коллизионным правилам, но это не делает страну участником. Для наследств лиц, умерших 17 августа 2015 года или позднее, участвующий форум в принципе применяет к наследованию в целом право государства обычного места жительства умершего на дату смерти. Исключение статьи 21(2) требует, чтобы из всех обстоятельств было ясно: на момент смерти умерший был явно теснее связан с другим государством. По статье 22 можно выбрать для наследования в целом право любого государства своего гражданства на момент выбора или смерти, в том числе при нескольких гражданствах и вне ЕС. Выбор прямо выражается в заявлении в форме распоряжения на случай смерти либо следует из условий такого распоряжения; его материальная действительность определяется выбранным правом, а изменение или отмена должны отвечать требованиям к форме изменения или отмены распоряжения. По статье 30 специальные ограничения для недвижимости, предприятий или особых категорий активов по экономическим, семейным или социальным причинам применяются по праву места нахождения лишь в той мере, в какой это право требует их применения независимо от применимого наследственного права. Статья 34 допускает отсылку коллизионных норм указанного третьего государства к праву участвующего государства либо другого третьего государства, которое применило бы своё право; отсылка исключена для статей 21(2), 22, 27, 28(b) и 30. Статья 35 позволяет отказать в применении положения указанного права только при явной несовместимости его применения с публичным порядком форума. По статье 83(2) выбор до 17 августа 2015 года сохраняется при соответствии главе III либо действовавшим в момент выбора коллизионным нормам государства обычного места жительства или любого государства гражданства умершего. Статья 83(3) отдельно сохраняет допустимость, материальную и формальную действительность более раннего распоряжения по главе III либо коллизионным нормам, действовавшим при составлении распоряжения в государстве обычного места жительства умершего, любом государстве его гражданства или государстве-участнике, орган которого рассматривает наследство. По статье 83(4) более раннее распоряжение, составленное по праву, которое можно было выбрать по Регламенту, означает предполагаемый выбор этого права для наследования. Формальная и материальная действительность самого распоряжения подлежат отдельной проверке. Право, определённое по статьям 21–22, регулирует в том числе доли наследников, обязательные доли и учёт или возврат дарений при определении долей (статья 23(2)); выбор права не обещает освобождения от этих правил. Налоги, имущественные режимы супругов, природа вещных прав и запись прав в реестре исключены из предмета Регламента. Форму письменного распоряжения проверяют по альтернативным привязкам статьи 27 с учётом статьи 75(1): для завещаний и совместных завещаний государства — участники Гаагской конвенции 1961 года продолжают применять её вместо статьи 27. Прочие конвенции и приоритет Регламента между участвующими государствами оцениваются по статье 75. Это общий контекст, а не определение права конкретного наследства; не установлены обычное место жительства и гражданства, даты смерти и распоряжений, форум, активы, конкретная правовая система, текст завещания, применимые договоры, императивные, процессуальные и регистрационные требования. Соединённое Королевство не участвовало в принятии Регламента и не было связано им уже по пункту 82 преамбулы; пункт 83 отдельно относится к Дании, а действующий портал подтверждает неучастие Ирландии и Дании. Общий Brexit-дисклеймер портала не устанавливает переходное применение EU650 к британскому производству. Оговорка о сроке действия: нет в исходниках первоисточник указан, цитата сверена 17.10.2026 Источник проверен в пределах записанного периода. Проверка источника подтверждена; это не вывод о применимости права. Дата проверки записи: 2026-10-17 Проверка исходного материала: 2026-10-17T20:02:52.023Z Плановая перепроверка записи: 2027-10-17 Плановая перепроверка источника: 2027-10-17T20:02:52.023Z — «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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 2026-10-17 — «(82) In accordance with Articles 1 and 2 of Protocol No 21 on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, those Member States are not taking part in the adoption of this Regulation and are not bound by it or subject to its application. This is, however, without prejudice to the possibility for the United Kingdom and Ireland of notifying their intention of accepting this Regulation after its adoption in accordance with Article 4 of the said Protocol. (83) In accordance with Articles 1 and 2 of Protocol No 22 on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Regulation and is not bound by it or subject to its application, » — Regulation (EU) 650/2012 — original English OJ recitals 82 and 83 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0650 — law_recitals_82_83; current-official-snapshot-utf8:0:919 — Дата источника: 2012-07-04 — Проверено: 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 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 1 to 20 Austria EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU. Belgium EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Belgium’s participation in the EU. Bulgaria EU Member State since 2007, Euro area member since 2026, Schengen area member since 2024 and more about Bulgaria's participation in the EU. Croatia EU Member State since 2013, Euro area member since 2023, Schengen area member since 2023 and more about Croatia’s participation in the EU. Cyprus EU Member State since 2004, Euro area member since 2008, and more about Cyprus’s participation in the EU. Czechia EU Member State since 2004, Schengen area member since 2007 and more about Czechia’s participation in the EU. Denmark EU Member State since 1973, Schengen area member since 2001 and more about Denmark’s participation in the EU. Estonia EU Member State since 2004, Euro area member since 2011, Schengen area member since 2007 and more about Estonia’s participation in the EU. Finland EU Member State since 1995, Euro area member since 1999, Schengen area member since 2001 and more about Finland’s participation in the EU. France EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about France’s participation in the EU. Germany EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Germany’s participation in the EU. Greece EU Member State since 1981, Euro area member since 2001, Schengen area member since 2000 and more about Greece’s participation in the EU. Hungary EU Member State since 2004, Schengen area member since 2007 and more about Hungary’s participation in the EU. Ireland EU Member State since 1973, Euro area member since 1999 and more about Ireland’s participation in the EU. Italy EU Member State since 1958, Euro area member since 1999, Schengen area member since 1997 and more about Italy’s participation in the EU. Latvia EU Member State since 2004, Euro area member since 2014, Schengen area member since 2007 and more about Latvia’s participation in the EU. Lithuania EU Member State since 2004, Euro area member since 2015, Schengen area member since 2007 and more about Lithuania’s participation in the EU. Luxembourg EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU. Malta EU Member State since 2004, Euro area member since 2008, Schengen area member since 2007 and more about Malta’s participation in the EU. Netherlands EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Dutch participation in the EU. 1 Page 1 2 Next » — EU countries — official list page 1 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en — members_complete_page1; current-official-snapshot-utf8:1980:4855 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 20 to 27 Poland EU Member State since 2004, Schengen area member since 2007 and more about Poland’s participation in the EU. 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. Romania EU Member State since 2007, Schengen area member since 2024 and more about Romania’s participation in the EU. Slovakia EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU. Slovenia EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU. Spain EU Member State since 1986, Euro area member since 1999, Schengen area member since 1995 and more about Spain’s participation in the EU. Sweden EU Member State since 1995, Schengen area member since 2001 and more about Sweden’s participation in the EU. Previous 1 2 Page 2 » — EU countries — official list page 2 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en?page=1 — members_complete_page2; current-official-snapshot-utf8:1980:2979 — Проверено: 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 — Проверено: 2026-10-17 — Только записанный контекст регламента; применимость к конкретным лицам и применимое право неизвестны.
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Обязательные права

Контекст обязательной доли

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Налог

Целый налоговый контекст страны

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  • Объект записи: Великобритания Каков общий налоговый контекст наследования в этой юрисдикции? Записанные правила доступны; их применимость к этому случаю не подтверждена. Записанное положение 1 Британский IHT — налог на имущество умершего: стандартные 40% применяются к облагаемой части сверх базового nil-rate band £325 000; дополнительные освобождения и льготы, в том числе условная ставка 36% при благотворительном завещании, требуют проверки. Для передачи или смерти с 6 апреля 2025 года охват зарубежных активов зависит от статуса долгосрочного резидента Великобритании: как правило, резидентство в каждом из предыдущих 10 налоговых лет либо не менее чем в 10 из предыдущих 20 лет. После выезда этот статус может сохраняться до 10 налоговых лет, с более коротким сроком при меньшей предшествующей длительности резидентства; действуют специальные переходные условия 2025–2026 годов. Для трастов предусмотрены отдельные правила и исключения. Наличие британского актива само по себе не определяет итоговый налог. Это общий контекст источников. Состав имущества, дата смерти, статус умершего и наследника, родство, льготы, договоры и местные правила требуют проверки; персональный налог здесь не рассчитан. нет в исходниках первоисточник указан, цитата сверена 18.10.2026 Источник проверен в пределах записанного периода. Проверка источника подтверждена; это не вывод о применимости права. Дата проверки записи: 2026-10-18 Проверка исходного материала: 2026-10-18T05:53:33.454Z Плановая перепроверка записи: 2027-10-18 Плановая перепроверка источника: 2027-10-18T05:53:33.454Z Источники: 1, 2, 3, 4 Источники и цитаты [1] From 6 April 2025 the domicile and deemed domicile rules were replaced by new long-term UK resident rules. From 6 April 2025, if you are a long-term UK resident, your non-UK (overseas) assets may be subject to Inheritance Tax if you make a transfer of assets or die. You should not follow this guidance if the transfer of assets or the person’s death is before 6 April 2025. Find out more about Inheritance Tax deemed domicile rules . Check if you are a long-term UK resident You are a long-term UK resident in a tax year if you are tax resident in the UK for either: the previous 10 years consecutive years a total of 10 years or more within the previous 20 years When you will not have long-term UK residence You will not be a long-term UK resident if: on 30 October 2024 you did not have UK domicile or deemed domicile status the tax year 6 April 2025 to 5 April 2026, you are non-resident you do not return to the UK Leaving the UK as a long-term resident You can still keep long-term UK residence for up to 10 tax years after you leave the UK. This is shorter if you have not lived in the UK for all the previous 20 years. For example, if you previously lived in the UK for: 10 to 13 years, you’ll stop being a long-term UK resident 3 years after you leave 14 years, you stop being a long-term UK resident 4 years after you leave 15 years, you stop being a long-term UK resident 5 years after you leave If you return to the UK after 10 consecutive years of non-residence, the 10 out of 20 years residence test is reset. Only the year you return and future years of residence count towards your UK residence. Leaving the UK as a deemed UK domicile You stop being a long-term UK resident after 3 years of non-residence if: on 30 October 2024 you had deemed UK domicile for the tax year 6 April 2025 to 5 April 2026, you are non-resident you do not return to the UK Charging inheritance tax on overseas assets Inheritance Tax is charged on transfers of overseas assets you owned outright, or on death, when you are long-term UK resident. Inheritance Tax will be charged on any overseas assets in a trust you have set-up or added to (even when you were not a long-term UK resident). There will be no Inheritance Tax to pay on your death on trust assets that were: placed in the trust while you were non-UK domiciled overseas on 30 October 2024 overseas on the date of your death or when your rights to the trust ended You should tell trustees when your long-term UK residence status changes as there may be separate trusts charges to pay. www.gov.uk https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident Место в источнике: HMRC LTR substantive rule, transition, residence tests, tail and overseas-asset scope Дата источника: — Проверено: 2026-10-18 [2] Inheritance Tax and settled property The act of putting an asset — such as money, land or buildings — into a trust is often known as ‘making a settlement’ or ‘settling property’ . For Inheritance Tax purposes, each asset has its own separate identity. This means, for example, that one asset within a trust may be for the trustees to use at their discretion and therefore treated like a discretionary trust. Another item within the same trust may be set aside for a disabled person and treated like a trust for a disabled person. In this case, there will be different Inheritance Tax rules for each asset. Even though different assets may receive different tax treatment, it is always the total value of all the assets in a trust that is used to work out whether a trust exceeds the Inheritance Tax threshold and whether Inheritance Tax is due. There are different rules for different types of trust . Inheritance Tax and excluded property Some assets are classed as ‘excluded property’ and Inheritance Tax is not paid on them. However, the value of the assets may be brought in to calculate the rate of tax on certain exit charges and 10 year anniversary charges. Types of excluded property can include: property situated outside the UK — that is owned by trustees and settled by someone who: died before 6 April 2025 and was permanently based outside the UK (not domiciled or deemed domiciled) when making the settlement on or after 6 April 2025 is not a long-term UK resident when the charge happens was not a long-term UK resident when they died on or after 6 April 2025 government securities — known as FOTRA (free of tax to residents abroad) The rules governing excluded property can be complicated. Relevant property Assets in a trust such as money, shares, houses or land are known as ‘relevant property’ . Most property held in trusts counts as relevant property. Inheritance Tax may be due on the assets held within a trust when: they are transferred out of a trust (exit charges) a 10 year anniversary occurs The only exceptions to this rule are when the asset is: in an interest in possession trust and it was put there before 22 March 2006 subject to a ‘transitional serial interest’ made between 22 March 2006 and 5 October 2008 put into an interest in possession trust by the terms of a will or the rules of intestacy set aside for a disabled person set aside for a bereaved minor put into an age ‘18 to 25 trust’ Transfers into trust A transfer of assets into a trust can include buildings, land or money and can be either of the following: a gift made during a person’s life a transfer or transaction that reduces the value of the settlor’s estate (for example an asset is sold to trustees at less than its market value) — the loss to the person’s estate is considered a gift or transfer Work out if Inheritance Tax is due For most types of trust Inheritance Tax is due when you make transfers that total more than the Inheritance Tax threshold of £325,000. You work this out by adding up the value of any transfers (based on the loss in value to the settlor’s estate) and any chargeable gifts made in the previous 7 years by the settlor. Inheritance Tax is due on everything above the threshold. If the trustees pay, the rate of tax is 20%. If the settlor pays the Inheritance Tax instead of the trustee, this means there will be an increased loss from the settlor’s estate. The amount of tax due will therefore increase. These calculations are complex. Death within 7 years of making a transfer If you die within 7 years of making a transfer into a trust your estate will have to pay Inheritance Tax at the full amount of 40%. This is instead of the reduced amount of 20% which is payable when the payment is made during your lifetime. In this case your personal representative — who manages your estate when you die — will have to pay a further 20% out of your estate based on the value of the original transfer. If no Inheritance Tax was due when you made the transfer, the value of the transfer is added to your estate when working out whether any Inheritance Tax is due. If you make a gift into any type of trust but continue to benefit from the gift — for example, you give away your house but continue to live in it — you will pay 20% on the transfer and the gift will still count as part of your estate. These are known as gifts ‘with reservation of benefit’. Find out more about passing on property . This creates a situation where there are 2 possible Inheritance Tax charges if you die: a charge when you transfer the gift into a trust a charge to your estate when you die — because the asset is still considered part of your estate To avoid double taxation, only the higher of these charges is applied — in other words you will never pay more than 40% Inheritance Tax. Gifts into a trust for someone who is disabled You do not have to pay Inheritance Tax immediately if you make a gift to a trust for someone who is disabled but Inheritance Tax may still be due when you die. Find out more about how Inheritance Tax applies to trusts for someone who is disabled. The Inheritance Tax exit charge Inheritance Tax is charged up to a maximum of 6% on assets — such as money, land or buildings — transferred out of a trust. This is known as an ‘exit charge’ and it’s charged on all transfers of relevant property. www.gov.uk https://www.gov.uk/guidance/trusts-and-inheritance-tax Место в источнике: HMRC settled/excluded/relevant property and transfer threshold including date-specific conditions Дата источника: — Проверено: 2026-10-18 [3] Accept additional cookies Reject additional cookies View cookies Hide cookie message Skip to main content GOV.UK Navigation menu Menu Menu Services and information Benefits Births, death, marriages and care Business and self-employed Childcare and parenting Citizenship and living in the UK Crime, justice and the law Disabled people Driving and transport Education and learning Employing people Environment and countryside Housing and local services Money and tax Passports, travel and living abroad Visas and immigration Working, jobs and pensions Government activity Departments Departments, agencies and public bodies News News stories, speeches, letters and notices Guidance and regulation Detailed guidance, regulations and rules Research and statistics Reports, analysis and official statistics Policy papers and consultations Consultations and strategy Transparency Data, Freedom of Information releases and corporate reports Search GOV.UK × Search GOV.UK Search Search GOV.UK Search Home Births, deaths, marriages and care Death and bereavement How Inheritance Tax works: thresholds, rules and allowances Skip contents Contents Overview Passing on a home Rules on giving gifts If you die when you are based outside the UK Overview Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died. There’s normally no Inheritance Tax to pay if either: the value of your estate is below the £325,000 threshold you leave everything above the £325,000 threshold to your spouse, civil partner, a charity or a community amateur sports club You may still need to report the estate’s value even if it’s below the threshold. If you give away your home to your children (including adopted, foster or stepchildren) or grandchildren your threshold can increase to £500,000 . If you’re married or in a civil partnership and your estate is worth less than your threshold, any unused threshold can be added to your partner’s threshold when you die. www.gov.uk https://www.gov.uk/inheritance-tax Место в источнике: addressed_visible_projection:£325,000 threshold Дата источника: — Проверено: 2026-10-18 [4] If you’re married or in a civil partnership and your estate is worth less than your threshold, any unused threshold can be added to your partner’s threshold when you die. This guide is also available in Welsh (Cymraeg) . Inheritance Tax rates The standard Inheritance Tax rate is 40%. It’s only charged on the part of your estate that’s above the threshold. Example Your estate is worth £500,000 and your tax-free threshold is £325,000. The Inheritance Tax charged will be 40% of £175,000 (£500,000 minus £325,000). The estate can pay Inheritance Tax at a reduced rate of 36% on some assets if you leave 10% or more of the ‘net value’ to charity in your will. www.gov.uk https://www.gov.uk/inheritance-tax Место в источнике: addressed_visible_projection:standard Inheritance Tax rate is 40% Дата источника: — Проверено: 2026-10-18 Актуальная редакция права: не установлена. Личная применимость и результат для конкретного случая не установлены.

Документы

Документы и признание

  • ae: Каковы записанные пределы применения Европейского свидетельства о наследовании, его выдачи и предъявления для указанной страны и вида документа? — Записанные правила доступны; их применимость к этому случаю не подтверждена. Правило 1 В Объединённых Арабских Эмиратах Регламент № 650/2012 сам по себе не создаёт местную выдачу или обязательное принятие ECS; местный документальный маршрут проверяется отдельно. Регламент применяется к наследованию после лиц, умерших 17 августа 2015 года или позднее (статья 83(1)); дата смерти в конкретном деле не установлена. Свидетельство предназначено наследникам, отказополучателям с прямыми правами, исполнителям завещания и управляющим наследством, которым нужно подтвердить статус, права или полномочия в другом участвующем государстве. Выдача производится в государстве-участнике, суды которого компетентны по статьям 4, 7, 10 или 11, судом либо иным компетентным по национальному праву органом; заявление и доказательства проверяются по статьям 65–66. Орган не выдаёт свидетельство, в частности, если удостоверяемые обстоятельства оспариваются либо оно противоречило бы решению по тем же обстоятельствам. Использование необязательно, внутренние документы оно не заменяет; после выдачи для другого участвующего государства оно действует также в выдавшем его государстве. В участвующих государствах эффекты статьи 69 возникают без специальной процедуры: удостоверенные элементы и указанные статус, права или полномочия предполагаются верными. Пригодность для регистрации не отменяет исключения статьи 1(2)(k)–(l) о вещных правах и реестрах; исправление, изменение, отзыв, обжалование и приостановление эффектов регулируются статьями 71–73. Оригинал остаётся у выдающего органа; заверенная копия обычно действительна шесть месяцев с указанной в ней датой окончания. В исключительном, надлежаще обоснованном случае первоначальный срок копии может быть дольше; после его окончания для использования свидетельства требуется продление срока копии либо новая заверенная копия. Это не общий срок действия самого свидетельства. При применении Регламента статья 74 отменяет легализацию и аналогичные формальности для документов, выданных в участвующем государстве в его контексте; она не отменяет все документальные требования и сама по себе не обязывает неучаствующую страну принимать такие документы без легализации. Не определены выдающий и принимающий органы, вид документа, применимость к производству, конкретное право на свидетельство, статус копии, перевод, регистрация актива и местные требования; эти проверки нельзя заменить признаком страны. Оговорка о сроке действия: нет в исходниках первоисточник указан, цитата сверена 17.10.2026 Источник проверен в пределах записанного периода. Проверка источника подтверждена; это не вывод о применимости права. Дата проверки записи: 2026-10-17 Проверка исходного материала: 2026-10-17T20:02:52.023Z Плановая перепроверка записи: 2027-10-17 Плановая перепроверка источника: 2027-10-17T20:02:52.023Z — «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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 1 to 20 Austria EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU. Belgium EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Belgium’s participation in the EU. Bulgaria EU Member State since 2007, Euro area member since 2026, Schengen area member since 2024 and more about Bulgaria's participation in the EU. Croatia EU Member State since 2013, Euro area member since 2023, Schengen area member since 2023 and more about Croatia’s participation in the EU. Cyprus EU Member State since 2004, Euro area member since 2008, and more about Cyprus’s participation in the EU. Czechia EU Member State since 2004, Schengen area member since 2007 and more about Czechia’s participation in the EU. Denmark EU Member State since 1973, Schengen area member since 2001 and more about Denmark’s participation in the EU. Estonia EU Member State since 2004, Euro area member since 2011, Schengen area member since 2007 and more about Estonia’s participation in the EU. Finland EU Member State since 1995, Euro area member since 1999, Schengen area member since 2001 and more about Finland’s participation in the EU. France EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about France’s participation in the EU. Germany EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Germany’s participation in the EU. Greece EU Member State since 1981, Euro area member since 2001, Schengen area member since 2000 and more about Greece’s participation in the EU. Hungary EU Member State since 2004, Schengen area member since 2007 and more about Hungary’s participation in the EU. Ireland EU Member State since 1973, Euro area member since 1999 and more about Ireland’s participation in the EU. Italy EU Member State since 1958, Euro area member since 1999, Schengen area member since 1997 and more about Italy’s participation in the EU. Latvia EU Member State since 2004, Euro area member since 2014, Schengen area member since 2007 and more about Latvia’s participation in the EU. Lithuania EU Member State since 2004, Euro area member since 2015, Schengen area member since 2007 and more about Lithuania’s participation in the EU. Luxembourg EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU. Malta EU Member State since 2004, Euro area member since 2008, Schengen area member since 2007 and more about Malta’s participation in the EU. Netherlands EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Dutch participation in the EU. 1 Page 1 2 Next » — EU countries — official list page 1 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en — members_complete_page1; current-official-snapshot-utf8:1980:4855 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 20 to 27 Poland EU Member State since 2004, Schengen area member since 2007 and more about Poland’s participation in the EU. 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. Romania EU Member State since 2007, Schengen area member since 2024 and more about Romania’s participation in the EU. Slovakia EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU. Slovenia EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU. Spain EU Member State since 1986, Euro area member since 1999, Schengen area member since 1995 and more about Spain’s participation in the EU. Sweden EU Member State since 1995, Schengen area member since 2001 and more about Sweden’s participation in the EU. Previous 1 2 Page 2 » — EU countries — official list page 2 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en?page=1 — members_complete_page2; current-official-snapshot-utf8:1980:2979 — Проверено: 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 — Проверено: 2026-10-17 — Только записанный контекст регламента; применимость к конкретным лицам и применимое право неизвестны.
  • gb: Каковы записанные пределы применения Европейского свидетельства о наследовании, его выдачи и предъявления для указанной страны и вида документа? — Записанные правила доступны; их применимость к этому случаю не подтверждена. Правило 1 В Соединённом Королевстве Регламент № 650/2012 сам по себе не создаёт местную выдачу или обязательное принятие ECS; местный документальный маршрут проверяется отдельно. Регламент применяется к наследованию после лиц, умерших 17 августа 2015 года или позднее (статья 83(1)); дата смерти в конкретном деле не установлена. Свидетельство предназначено наследникам, отказополучателям с прямыми правами, исполнителям завещания и управляющим наследством, которым нужно подтвердить статус, права или полномочия в другом участвующем государстве. Выдача производится в государстве-участнике, суды которого компетентны по статьям 4, 7, 10 или 11, судом либо иным компетентным по национальному праву органом; заявление и доказательства проверяются по статьям 65–66. Орган не выдаёт свидетельство, в частности, если удостоверяемые обстоятельства оспариваются либо оно противоречило бы решению по тем же обстоятельствам. Использование необязательно, внутренние документы оно не заменяет; после выдачи для другого участвующего государства оно действует также в выдавшем его государстве. В участвующих государствах эффекты статьи 69 возникают без специальной процедуры: удостоверенные элементы и указанные статус, права или полномочия предполагаются верными. Пригодность для регистрации не отменяет исключения статьи 1(2)(k)–(l) о вещных правах и реестрах; исправление, изменение, отзыв, обжалование и приостановление эффектов регулируются статьями 71–73. Оригинал остаётся у выдающего органа; заверенная копия обычно действительна шесть месяцев с указанной в ней датой окончания. В исключительном, надлежаще обоснованном случае первоначальный срок копии может быть дольше; после его окончания для использования свидетельства требуется продление срока копии либо новая заверенная копия. Это не общий срок действия самого свидетельства. При применении Регламента статья 74 отменяет легализацию и аналогичные формальности для документов, выданных в участвующем государстве в его контексте; она не отменяет все документальные требования и сама по себе не обязывает неучаствующую страну принимать такие документы без легализации. Не определены выдающий и принимающий органы, вид документа, применимость к производству, конкретное право на свидетельство, статус копии, перевод, регистрация актива и местные требования; эти проверки нельзя заменить признаком страны. Соединённое Королевство не участвовало в принятии Регламента и не было связано им уже по пункту 82 преамбулы; пункт 83 отдельно относится к Дании, а действующий портал подтверждает неучастие Ирландии и Дании. Общий Brexit-дисклеймер портала не устанавливает переходное применение EU650 к британскому производству. Оговорка о сроке действия: нет в исходниках первоисточник указан, цитата сверена 17.10.2026 Источник проверен в пределах записанного периода. Проверка источника подтверждена; это не вывод о применимости права. Дата проверки записи: 2026-10-17 Проверка исходного материала: 2026-10-17T20:02:52.023Z Плановая перепроверка записи: 2027-10-17 Плановая перепроверка источника: 2027-10-17T20:02:52.023Z — «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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 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 — Дата источника: 2012-07-04 — Проверено: 2026-10-17 — «(82) In accordance with Articles 1 and 2 of Protocol No 21 on the position of the United Kingdom and Ireland in respect of the area of freedom, security and justice, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, those Member States are not taking part in the adoption of this Regulation and are not bound by it or subject to its application. This is, however, without prejudice to the possibility for the United Kingdom and Ireland of notifying their intention of accepting this Regulation after its adoption in accordance with Article 4 of the said Protocol. (83) In accordance with Articles 1 and 2 of Protocol No 22 on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark is not taking part in the adoption of this Regulation and is not bound by it or subject to its application, » — Regulation (EU) 650/2012 — original English OJ recitals 82 and 83 — https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0650 — law_recitals_82_83; current-official-snapshot-utf8:0:919 — Дата источника: 2012-07-04 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 1 to 20 Austria EU Member State since 1995, Euro area member since 1999, Schengen area member since 1997 and more about Austria’s participation in the EU. Belgium EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Belgium’s participation in the EU. Bulgaria EU Member State since 2007, Euro area member since 2026, Schengen area member since 2024 and more about Bulgaria's participation in the EU. Croatia EU Member State since 2013, Euro area member since 2023, Schengen area member since 2023 and more about Croatia’s participation in the EU. Cyprus EU Member State since 2004, Euro area member since 2008, and more about Cyprus’s participation in the EU. Czechia EU Member State since 2004, Schengen area member since 2007 and more about Czechia’s participation in the EU. Denmark EU Member State since 1973, Schengen area member since 2001 and more about Denmark’s participation in the EU. Estonia EU Member State since 2004, Euro area member since 2011, Schengen area member since 2007 and more about Estonia’s participation in the EU. Finland EU Member State since 1995, Euro area member since 1999, Schengen area member since 2001 and more about Finland’s participation in the EU. France EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about France’s participation in the EU. Germany EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Germany’s participation in the EU. Greece EU Member State since 1981, Euro area member since 2001, Schengen area member since 2000 and more about Greece’s participation in the EU. Hungary EU Member State since 2004, Schengen area member since 2007 and more about Hungary’s participation in the EU. Ireland EU Member State since 1973, Euro area member since 1999 and more about Ireland’s participation in the EU. Italy EU Member State since 1958, Euro area member since 1999, Schengen area member since 1997 and more about Italy’s participation in the EU. Latvia EU Member State since 2004, Euro area member since 2014, Schengen area member since 2007 and more about Latvia’s participation in the EU. Lithuania EU Member State since 2004, Euro area member since 2015, Schengen area member since 2007 and more about Lithuania’s participation in the EU. Luxembourg EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU. Malta EU Member State since 2004, Euro area member since 2008, Schengen area member since 2007 and more about Malta’s participation in the EU. Netherlands EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Dutch participation in the EU. 1 Page 1 2 Next » — EU countries — official list page 1 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en — members_complete_page1; current-official-snapshot-utf8:1980:4855 — Проверено: 2026-10-17 — «Pages (27) RSS Showing results 20 to 27 Poland EU Member State since 2004, Schengen area member since 2007 and more about Poland’s participation in the EU. 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. Romania EU Member State since 2007, Schengen area member since 2024 and more about Romania’s participation in the EU. Slovakia EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU. Slovenia EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU. Spain EU Member State since 1986, Euro area member since 1999, Schengen area member since 1995 and more about Spain’s participation in the EU. Sweden EU Member State since 1995, Schengen area member since 2001 and more about Sweden’s participation in the EU. Previous 1 2 Page 2 » — EU countries — official list page 2 of 2 — https://european-union.europa.eu/principles-countries-history/eu-countries_en?page=1 — members_complete_page2; current-official-snapshot-utf8:1980:2979 — Проверено: 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 — Проверено: 2026-10-17 — Только записанный контекст регламента; применимость к конкретным лицам и применимое право неизвестны.
  • Проверенный ответ сейчас недоступен. Применимость к конкретному случаю не установлена.
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  • Проверенный ответ сейчас недоступен. Применимость к конкретному случаю не установлена.
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  • Объект записи: Великобритания Участвует ли страна в Гаагской конвенции 1985 года о праве, применимом к трастам, и об их признании Записанные правила доступны; их применимость к этому случаю не подтверждена. Записанное положение 1 участник Гаагской конвенции 1985 года с 1992 года Действует: 1992-01-01 – — первоисточник указан, цитата сверена 07.10.2026 Источник проверен в пределах записанного периода. Проверка источника подтверждена; это не вывод о применимости права. Дата проверки записи: 2026-10-07 Проверка исходного материала: 2026-10-07T20:20:58.100Z Плановая перепроверка записи: 2027-10-07 Плановая перепроверка источника: 2027-10-07T20:20:58.100Z Источники: 1 Источники и цитаты [1] United Kingdom of Great Britain and Northern Ireland 10-I-1986 17-XI-1989 R 1-I-1992 HCCH | Print https://www.hcch.net/en/instruments/conventions/status-table/print/?cid=59 Место в источнике: UK; EIF Дата источника: — Проверено: 2026-10-07 Актуальная редакция права: не установлена. Личная применимость и результат для конкретного случая не установлены.
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ОАЭ: проверенные ответы с источниками

Участвует ли страна в Гаагской конвенции 1961 года о коллизии законов относительно формы завещательных распоряжений

Записанные правила доступны; их применимость к этому случаю не подтверждена.

Правило 1

не участвует

Оговорка о сроке действия: нет в исходниках

Проверка записи: 07.10.2026. Сверка источника не устанавливает применимость права.

Источники и цитаты (1)

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  • HCCH Convention status table and declarations — Contracting Parties and Signatories to this Convention that are also Members of the HCCH (i.e., the Organisation) are in bold ; Contracting Parties and Signatories that are not Members of the HCCH are in italics . — 1961 Convention — complete contracting-party roster (country absence checked against entire table) — Цитата сверена: 2026-10-07

Сведения о проверке

первоисточник указан, цитата сверена 07.10.2026

Источник проверен в пределах записанного периода.

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Дата проверки записи: 07.10.2026

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Великобритания: проверенные ответы с источниками

Какие ограничения свободы завещания показывает пример Англии и Уэльса?

Записанные правила доступны; их применимость к этому случаю не подтверждена.

Зависит от: где (часть страны): Англия и Уэльс

Правило 1

Section1 Inheritance(Provision for Family and Dependants)Act1975 позволяет установленным категориям обратиться за разумным финансовым обеспечением, когда умерший имел domicile в Англии и Уэльсе и завещание, intestacy или их сочетание не обеспечивают его разумно. Категории включают супруга/партнёра, определённых бывших супругов/партнёров, ребёнка, лицо, рассматривавшееся как ребёнок семьи, определённых содержавшихся лиц и квалифицируемого совместно проживавшего партнёра. Для последнего нужны два года совместного хозяйства непосредственно перед смертью при предусмотренной дате; для иждивенцев важен существенный вклад в нужды, не коммерческая оплата. Стандарт для супруга/партнёра отличается от общего содержания других заявителей и имеет исключения при separation. Это судебное требование с условиями, не заранее фиксированная обязательная доля и не неограниченная свобода завещания.

где (часть страны): Англия и Уэльс

Это записанный контекст указанных источников, а не вывод о личном праве, исчерпывающей действующей норме или применимости к конкретному делу. Территория, даты, документы, факты сторон и исключения проверяются отдельно. Англия и Уэльс по1975Act и отдельно штатНью-Йорк поEPTL; не всёUK/США, не автоматическая доля каждого родственника.

Оговорка о сроке действия: нет в исходниках

Проверка записи: 18.10.2026. Сверка источника не устанавливает применимость права.

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  • Inheritance (Provision for Family and Dependants) Act 1975 section 1 — section 1 full current served XML projection; raw XML retained — http://www.legislation.gov.uk/ukpga/1975/63/section/1 Inheritance (Provision for Family and Dependants) Act 1975 An Act to make fresh provision for empowering the court to make orders for the making out of the estate of a deceased person of provision for the spouse, former spouse, child, child of the family or dependant of that person; and for matters connected therewith. 1975-11-12 text text/xml en Statute Law Database 2022-06-05 Expert Participation 2022-04-06 Inheritance (Provision for Family and Dependants) Act 1975 s. 1(2)(a) Family Law Act 1996 s. 66(1) Sch. 8 Pt. 1 para. 27(2) Inheritance (Provision for Family and Dependants) Act 1975 s. 25 (defn s. of "former wife" and "former husband") Family Law Act 1996 s. 66(1) Sch. 8 Pt. 1 para. 27(8) Application for financial provision from deceased’s estate. 1 1 Where after the commencement of this Act a person dies domiciled in England and Wales and is survived by any of the following persons:— a the spouse or civil partner of the deceased; b a former spouse or former civil partner of the deceased, but not one who has formed a subsequent marriage or civil partnership; ba any person (not being a person included in paragraph (a) or (b) above) to whom subsection (1A) ... below applies; c a child of the deceased; d any person (not being a child of the deceased) who in relation to any marriage or civil partnership to which the deceased was at any time a party, or otherwise in relation to any family in which the deceased at any time stood in the role of a parent, was treated by the deceased as a child of the family; e any person (not being a person included in the foregoing paragraphs of this subsection) who immediately before the death of the deceased was being maintained, either wholly or partly, by the deceased; that person may apply to the court for an order under section 2 of this Act on the ground that the disposition of the deceased’s estate effected by his will or the law relating to intestacy, or the combination of his will and that law, is not such as to make reasonable financial provision for the applicant. 1A This subsection applies to a person if the deceased died on or after 1st January 1996 and, during the whole of the period of two years ending immediately before the date when the deceased died, the person was living— a in the same household as the deceased, and b as if that person and the deceased were a married couple or civil partners . 1B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 In this Act “ reasonable financial provision ”— a in the case of an application made by virtue of subsection (1)(a) above by the husband or wife of the deceased (except where the marriage with the deceased was the subject of a judicial separation order and at the date of death the order was in force and the separation was continuing), means such financial provision as it would be reasonable in all the circumstances of the case for a husband or wife to receive, whether or not that provision is required for his or her maintenance; aa in the case of an application made by virtue of subsection (1)(a) above by the civil partner of the deceased (except where, at the date of death, a separation order under Chapter 2 of Part 2 of the Civil Partnership Act 2004 was in force in relation to the civil partnership and the separation was continuing), means such financial provision as it would be reasonable in all the circumstances of the case for a civil partner to receive, whether or not that provision is required for his or her maintenance; b in the case of any other application made by virtue of subsection (1) above, means such financial provision as it would be reasonable in all the circumstances of the case for the applicant to receive for his maintenance. 2A The reference in subsection (1)(d) above to a family in which the deceased stood in the role of a parent includes a family of which the deceased was the only member (apart from the applicant). 3 For the purposes of subsection (1)(e) above, a person is to be treated as being maintained by the deceased (either wholly or partly, as the case may be) only if the deceased was making a substantial contribution in money or money's worth towards the reasonable needs of that person, other than a contribution made for full valuable consideration pursuant to an arrangement of a commercial nature. S. 1(1)(a)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33) , ss. 71 , 263(2) , Sch. 4 para. 15(2) ; S.I. 2005/3175 , art. 2(1) , Sch. 1 S. 1(1)(ba) inserted (8.11.1995) by 1995 c. 41 , s. 2(2) S. 1(1A) inserted (8.11.1995) by 1995 c. 41 , s. 2(3) S. 1(2)(aa) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33) , ss. 71 , 263(2) , Sch. 4 para. 15(6) ; S.I. 2005/3175 , art. 2(1) , Sch. 1 S. 1(2A) inserted (1.10.2014) by Inheritance and Trustees' Powers Act 2014 (c. 16) , s. 12(2) , Sch. 2 para. 2(3) (with s. 12(4) ); S.I. 2014/2039 , art. 2 Words in s. 1(1)(d) substituted (1.10.2014) by Inheritance and Trustees' Powers Act 2014 (c. 16) , s. 12(2) , Sch. 2 para. 2(2) (with s. 12(4) ); S.I. 2014/2039 , art. 2 S. 1(3) substituted (1.10.2014) by Inheritance and Trustees' Powers Act 2014 (c. 16) , s. 12(2) , Sch. 2 para. 3 (with s. 12(4) ); S.I. 2014/2039 , art. 2 Words in s. 1(1)(ba) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458) , reg. 1(2) , Sch. 3 para. 3(2)(a) S. 1(1B) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458) , reg. 1(2) , Sch. 3 para. 3(2)(c) Words in s. 1(1A)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458) , reg. 1(2) , Sch. 3 para. 3(2)(b) Words in s. 1(2)(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11) , s. 8(1) (8) , Sch. para. 44(2)(a) ; S.I. 2022/283 , reg. 2 Words in s. 1(2)(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11) , s. 8(1) (8) , Sch. para. 44(2)(b) ; S.I. 2022/283 , reg. 2 — section 1 full current served XML projection; raw XML retained — Дата источника: 1975-11-12 — Цитата сверена: 2026-10-18

Сведения о проверке

первоисточник указан, цитата сверена 18.10.2026

Источник проверен в пределах записанного периода.

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Дата проверки записи: 18.10.2026

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Участвует ли страна в Гаагской конвенции 1985 года о праве, применимом к трастам, и об их признании

Записанные правила доступны; их применимость к этому случаю не подтверждена.

Правило 1

участник Гаагской конвенции 1985 года с 1992 года

Действует: 1992-01-01 – —

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  • HCCH | Print — United Kingdom of Great Britain and Northern Ireland 10-I-1986 17-XI-1989 R 1-I-1992 — UK; EIF — Цитата сверена: 2026-10-07

Сведения о проверке

первоисточник указан, цитата сверена 07.10.2026

Источник проверен в пределах записанного периода.

Проверка источника подтверждена; это не вывод о применимости права.

Дата проверки записи: 07.10.2026

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Плановая перепроверка записи: 07.10.2027

Плановая перепроверка источника: 07.10.2027

Каков общий налоговый контекст наследования в этой юрисдикции?

Записанные правила доступны; их применимость к этому случаю не подтверждена.

Правило 1

Британский IHT — налог на имущество умершего: стандартные 40% применяются к облагаемой части сверх базового nil-rate band £325 000; дополнительные освобождения и льготы, в том числе условная ставка 36% при благотворительном завещании, требуют проверки. Для передачи или смерти с 6 апреля 2025 года охват зарубежных активов зависит от статуса долгосрочного резидента Великобритании: как правило, резидентство в каждом из предыдущих 10 налоговых лет либо не менее чем в 10 из предыдущих 20 лет. После выезда этот статус может сохраняться до 10 налоговых лет, с более коротким сроком при меньшей предшествующей длительности резидентства; действуют специальные переходные условия 2025–2026 годов. Для трастов предусмотрены отдельные правила и исключения. Наличие британского актива само по себе не определяет итоговый налог.

Это общий контекст источников. Состав имущества, дата смерти, статус умершего и наследника, родство, льготы, договоры и местные правила требуют проверки; персональный налог здесь не рассчитан.

Оговорка о сроке действия: нет в исходниках

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Источники и цитаты (4)

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  • www.gov.uk — From 6 April 2025 the domicile and deemed domicile rules were replaced by new long-term UK resident rules. From 6 April 2025, if you are a long-term UK resident, your non-UK (overseas) assets may be subject to Inheritance Tax if you make a transfer of assets or die. You should not follow this guidance if the transfer of assets or the person’s death is before 6 April 2025. Find out more about Inheritance Tax deemed domicile rules . Check if you are a long-term UK resident You are a long-term UK resident in a tax year if you are tax resident in the UK for either: the previous 10 years consecutive years a total of 10 years or more within the previous 20 years When you will not have long-term UK residence You will not be a long-term UK resident if: on 30 October 2024 you did not have UK domicile or deemed domicile status the tax year 6 April 2025 to 5 April 2026, you are non-resident you do not return to the UK Leaving the UK as a long-term resident You can still keep long-term UK residence for up to 10 tax years after you leave the UK. This is shorter if you have not lived in the UK for all the previous 20 years. For example, if you previously lived in the UK for: 10 to 13 years, you’ll stop being a long-term UK resident 3 years after you leave 14 years, you stop being a long-term UK resident 4 years after you leave 15 years, you stop being a long-term UK resident 5 years after you leave If you return to the UK after 10 consecutive years of non-residence, the 10 out of 20 years residence test is reset. Only the year you return and future years of residence count towards your UK residence. Leaving the UK as a deemed UK domicile You stop being a long-term UK resident after 3 years of non-residence if: on 30 October 2024 you had deemed UK domicile for the tax year 6 April 2025 to 5 April 2026, you are non-resident you do not return to the UK Charging inheritance tax on overseas assets Inheritance Tax is charged on transfers of overseas assets you owned outright, or on death, when you are long-term UK resident. Inheritance Tax will be charged on any overseas assets in a trust you have set-up or added to (even when you were not a long-term UK resident). There will be no Inheritance Tax to pay on your death on trust assets that were: placed in the trust while you were non-UK domiciled overseas on 30 October 2024 overseas on the date of your death or when your rights to the trust ended You should tell trustees when your long-term UK residence status changes as there may be separate trusts charges to pay. — HMRC LTR substantive rule, transition, residence tests, tail and overseas-asset scope — Цитата сверена: 2026-10-18
  • www.gov.uk — Inheritance Tax and settled property The act of putting an asset — such as money, land or buildings — into a trust is often known as ‘making a settlement’ or ‘settling property’ . For Inheritance Tax purposes, each asset has its own separate identity. This means, for example, that one asset within a trust may be for the trustees to use at their discretion and therefore treated like a discretionary trust. Another item within the same trust may be set aside for a disabled person and treated like a trust for a disabled person. In this case, there will be different Inheritance Tax rules for each asset. Even though different assets may receive different tax treatment, it is always the total value of all the assets in a trust that is used to work out whether a trust exceeds the Inheritance Tax threshold and whether Inheritance Tax is due. There are different rules for different types of trust . Inheritance Tax and excluded property Some assets are classed as ‘excluded property’ and Inheritance Tax is not paid on them. However, the value of the assets may be brought in to calculate the rate of tax on certain exit charges and 10 year anniversary charges. Types of excluded property can include: property situated outside the UK — that is owned by trustees and settled by someone who: died before 6 April 2025 and was permanently based outside the UK (not domiciled or deemed domiciled) when making the settlement on or after 6 April 2025 is not a long-term UK resident when the charge happens was not a long-term UK resident when they died on or after 6 April 2025 government securities — known as FOTRA (free of tax to residents abroad) The rules governing excluded property can be complicated. Relevant property Assets in a trust such as money, shares, houses or land are known as ‘relevant property’ . Most property held in trusts counts as relevant property. Inheritance Tax may be due on the assets held within a trust when: they are transferred out of a trust (exit charges) a 10 year anniversary occurs The only exceptions to this rule are when the asset is: in an interest in possession trust and it was put there before 22 March 2006 subject to a ‘transitional serial interest’ made between 22 March 2006 and 5 October 2008 put into an interest in possession trust by the terms of a will or the rules of intestacy set aside for a disabled person set aside for a bereaved minor put into an age ‘18 to 25 trust’ Transfers into trust A transfer of assets into a trust can include buildings, land or money and can be either of the following: a gift made during a person’s life a transfer or transaction that reduces the value of the settlor’s estate (for example an asset is sold to trustees at less than its market value) — the loss to the person’s estate is considered a gift or transfer Work out if Inheritance Tax is due For most types of trust Inheritance Tax is due when you make transfers that total more than the Inheritance Tax threshold of £325,000. You work this out by adding up the value of any transfers (based on the loss in value to the settlor’s estate) and any chargeable gifts made in the previous 7 years by the settlor. Inheritance Tax is due on everything above the threshold. If the trustees pay, the rate of tax is 20%. If the settlor pays the Inheritance Tax instead of the trustee, this means there will be an increased loss from the settlor’s estate. The amount of tax due will therefore increase. These calculations are complex. Death within 7 years of making a transfer If you die within 7 years of making a transfer into a trust your estate will have to pay Inheritance Tax at the full amount of 40%. This is instead of the reduced amount of 20% which is payable when the payment is made during your lifetime. In this case your personal representative — who manages your estate when you die — will have to pay a further 20% out of your estate based on the value of the original transfer. If no Inheritance Tax was due when you made the transfer, the value of the transfer is added to your estate when working out whether any Inheritance Tax is due. If you make a gift into any type of trust but continue to benefit from the gift — for example, you give away your house but continue to live in it — you will pay 20% on the transfer and the gift will still count as part of your estate. These are known as gifts ‘with reservation of benefit’. Find out more about passing on property . This creates a situation where there are 2 possible Inheritance Tax charges if you die: a charge when you transfer the gift into a trust a charge to your estate when you die — because the asset is still considered part of your estate To avoid double taxation, only the higher of these charges is applied — in other words you will never pay more than 40% Inheritance Tax. Gifts into a trust for someone who is disabled You do not have to pay Inheritance Tax immediately if you make a gift to a trust for someone who is disabled but Inheritance Tax may still be due when you die. Find out more about how Inheritance Tax applies to trusts for someone who is disabled. The Inheritance Tax exit charge Inheritance Tax is charged up to a maximum of 6% on assets — such as money, land or buildings — transferred out of a trust. This is known as an ‘exit charge’ and it’s charged on all transfers of relevant property. — HMRC settled/excluded/relevant property and transfer threshold including date-specific conditions — Цитата сверена: 2026-10-18
  • www.gov.uk — Accept additional cookies Reject additional cookies View cookies Hide cookie message Skip to main content GOV.UK Navigation menu Menu Menu Services and information Benefits Births, death, marriages and care Business and self-employed Childcare and parenting Citizenship and living in the UK Crime, justice and the law Disabled people Driving and transport Education and learning Employing people Environment and countryside Housing and local services Money and tax Passports, travel and living abroad Visas and immigration Working, jobs and pensions Government activity Departments Departments, agencies and public bodies News News stories, speeches, letters and notices Guidance and regulation Detailed guidance, regulations and rules Research and statistics Reports, analysis and official statistics Policy papers and consultations Consultations and strategy Transparency Data, Freedom of Information releases and corporate reports Search GOV.UK × Search GOV.UK Search Search GOV.UK Search Home Births, deaths, marriages and care Death and bereavement How Inheritance Tax works: thresholds, rules and allowances Skip contents Contents Overview Passing on a home Rules on giving gifts If you die when you are based outside the UK Overview Inheritance Tax is a tax on the estate (the property, money and possessions) of someone who’s died. There’s normally no Inheritance Tax to pay if either: the value of your estate is below the £325,000 threshold you leave everything above the £325,000 threshold to your spouse, civil partner, a charity or a community amateur sports club You may still need to report the estate’s value even if it’s below the threshold. If you give away your home to your children (including adopted, foster or stepchildren) or grandchildren your threshold can increase to £500,000 . If you’re married or in a civil partnership and your estate is worth less than your threshold, any unused threshold can be added to your partner’s threshold when you die. — addressed_visible_projection:£325,000 threshold — Цитата сверена: 2026-10-18
  • www.gov.uk — If you’re married or in a civil partnership and your estate is worth less than your threshold, any unused threshold can be added to your partner’s threshold when you die. This guide is also available in Welsh (Cymraeg) . Inheritance Tax rates The standard Inheritance Tax rate is 40%. It’s only charged on the part of your estate that’s above the threshold. Example Your estate is worth £500,000 and your tax-free threshold is £325,000. The Inheritance Tax charged will be 40% of £175,000 (£500,000 minus £325,000). The estate can pay Inheritance Tax at a reduced rate of 36% on some assets if you leave 10% or more of the ‘net value’ to charity in your will. — addressed_visible_projection:standard Inheritance Tax rate is 40% — Цитата сверена: 2026-10-18

Сведения о проверке

первоисточник указан, цитата сверена 18.10.2026

Источник проверен в пределах записанного периода.

Проверка источника подтверждена; это не вывод о применимости права.

Дата проверки записи: 18.10.2026

Проверка исходного материала: 18.10.2026

Плановая перепроверка записи: 18.10.2027

Плановая перепроверка источника: 18.10.2027

Полностью ли освобождён от налога на наследство наследник данной категории

Проверенный ответ сейчас недоступен.

Взимается ли в стране налог на наследство (с наследственной массы или с полученного наследником)

Проверенный ответ сейчас недоступен.

Что облагается при наследовании: наследственная масса, полученное наследником, безвозмездный переход (гербовый сбор) или условная продажа в день смерти

Проверенный ответ сейчас недоступен.

Какова верхняя ставка налога на наследство для наследника данной категории

Проверенный ответ сейчас недоступен.

Участвует ли страна в Гаагской конвенции 1961 года о коллизии законов относительно формы завещательных распоряжений

Записанные правила доступны; их применимость к этому случаю не подтверждена.

Правило 1

участник

Оговорка о сроке действия: нет в исходниках

Проверка записи: 07.10.2026. Сверка источника не устанавливает применимость права.

Источники и цитаты (1)

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Сведения о проверке

первоисточник указан, цитата сверена 07.10.2026

Источник проверен в пределах записанного периода.

Проверка источника подтверждена; это не вывод о применимости права.

Дата проверки записи: 07.10.2026

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Плановая перепроверка записи: 07.10.2027

Плановая перепроверка источника: 07.10.2027

Это ориентир, а не юридическая консультация. Правила упрощены; актуальные ставки и детали уточняйте у юриста.