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...
Informal relationships in the EU; co-habitation
According to Statistics Finland a cohabiting couple means: "A cohabiting couple is defined as two spouseless adults of different sex aged...
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...
Non-traditional families; the next hot topic in European family law
I have just come home from the annual conference on European family law in Trier, Germany. We have discussed and debated everything from...
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...