Gifts - a tool for inheritance planning
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The main questions in inheritance planning are: - to whom? - how much? - when? In order to plan you need tools. The most common tools in...
Choice of law clause
Last week I wrote about how your place of residence decides applicable law. I also mentioned that when it comes to certain specific legal...
Which law is to be applied?
Last week I wrote about how a person by moving to another State can decide where he/she is taxresident. But just because a person has...
Abolishing gift- and inheritance tax in the name of equality
Equality is a fundamental principle of taxation. Taxation must be carried out in such a way that the tax burden is imposed equally on all...
European Certificate of Succession
And the day has finally arrived when I get to order a European Certificate of Succession in one of my cases! I have been waiting for a...
New EU rules applicable as from today 17 August 2015
New EU rules to ease cross-border successions applicable to the succession of persons who die on or after 17 August 2015! This is music...
Lawful Share - Forced Heirship in Finland
Under the Finnish code of succession (40/1965) it is possible to make a will in favor of anyone alive, but the direct descendants always...
International trust funds in Finland
I come across persons with common law trust funds in my work more and more often. People who have put a great deal of time and effort in...