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Journal articles on the topic 'Inheritance and succession – Ghana'

Author: Grafiati

Published: 4 June 2021

Last updated: 10 February 2022

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1

Woodman, Gordon R. "Ghana Reforms the Law of Intestate Succession." Journal of African Law 29, no. 2 (1985): 118–28. http://dx.doi.org/10.1017/s002185530000663x.

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Four interrelated reforms in the private law of Ghana were promulgated by the ruling Provisional National Defence Council (P.N.D.C.) on 14 June, 1985: the Intestate Succession Law, 1985 (P.N.D.C.L. Ill); the Customary Marriage and Divorce (Registration) Law, 1985 (P.N.D.C.L. 112); the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113); and the Head of Family (Accountability) Law, 1985 (P.N.D.C.L. 114). The Intestate Succession Law radically changes the law of inheritance, and constitutes the most extensive legislative reform ever made in the private law of Ghana. The Administration of Estates (Amendment) Law is a minor consequential enactment. The other two Laws are directed primarily to other issues, but bear on the Intestate Succession Law in minor aspects which will be mentioned later.This comment does not seek to provide a detailed textual analysis of the Law, but merely to consider its provenance and general significance in the development of Ghanaian property law.

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2

Pătrăuș, Mihaela. "EUROPEAN CERTIFICATE OF SUCCESSION." Agora International Journal of Juridical Sciences 13, no. 2 (January 21, 2020): 78–88. http://dx.doi.org/10.15837/aijjs.v13i2.3803.

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The newly created European Certificate of Succession is applicable in almost the entire EU. It is primarily used to verify an heir’s status and is designed to serve alongside the existing national inheritance certificates (such as the German Erbschein), making it easier for heirs to settle inheritance matters abroad. This EU Succession Regulation does not, however, affect the provisions of individual Member States in the areas of substantive inheritance law (e. g. the question of who is a legal heir) and inheritance tax law. This paper aims to analyze how the regulation of the European inheritance certificate interacts with the regulation of the national inheritance certificate. Thus it does not replace documents such as the Romanian inheritance certificate but is rather a supplementary inheritance document.

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3

Leonard, Brian, Anne Kinsella, Cathal O’Donoghue, Maura Farrell, and Marie Mahon. "Policy drivers of farm succession and inheritance." Land Use Policy 61 (February 2017): 147–59. http://dx.doi.org/10.1016/j.landusepol.2016.09.006.

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4

Dimnik, Martin. "Succession and Inheritance in Rus' before 1054." Mediaeval Studies 58 (January 1996): 87–117. http://dx.doi.org/10.1484/j.ms.2.306864.

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5

Кухарєв, О. Є. "Dogmatic Construction of Universal Legal Succession in the Field of Inheritance Law." Bulletin of Kharkiv National University of Internal Affairs 90, no. 3 (September 22, 2020): 40–49. http://dx.doi.org/10.32631/v.2020.3.04.

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The purpose of the article is to clarify the essence of universal legal succession in the field of inheritance law. The relevance of the research topic is due to a number of factors. First of all, it is the need to ensure both the proper posthumous transfer of the rights and responsibilities from the ancestor to lawful heirs, and the stability of property relations. Besides, it should be noted that the process of recoding (updating) the civil legislation of Ukraine has begun. As a result of the conducted research, it has been concluded that hereditary legal succession and hereditary legal relationship are not identical concepts. Succession, as a one-time transition, is the dynamics, movement of the hereditary legal relationship or a manifestation of the latter. If the moment of the hereditary legal relationship’s origin is related to the time of the opening of the inheritance, then the succession, as the dynamics of the legal relationship, occurs with the acceptance of the inheritance by lawful heirs. The integrity of the construction of universal hereditary legal succession is ensured by a set of the following factors: 1) the succession passes to lawful heirs unchanged as a cohesive whole, with all the methods of provision and the burdens imposed on it; 2) immediacy, which is manifested in the fact that the lawful heir acquires the succession directly from the ancestor without prior transfer to third parties; 3) the uniqueness of the transfer of the succession to lawful heirs from the time of its opening, regardless of the time of acceptance and state registration; 4) the rights and obligations that belonged to the ancestor are transferred to lawful heirs in the same form in the composition, volume and value, which existed at the time of the opening of the succession; 5) conclusiveness and unconditionalness of the acts of the succession’s acceptance and refusal of its acceptance. The universality of inheritance legal succession is a principle of inheritance law, which determines its content, direction of legal regulation and fully covers all institutions of inheritance law. That is why the essence of the construction of universal legal succession as a basic category of inheritance law is not limited to the concept of succession, contained in the Art. 1216 of the Civil Code of Ukraine.

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6

PUKHART, Alexandr А., and Hajiyev Adil AFGANOGLY. "On the Issue of the Succession Law Reform in Russia and the European Union: Some Results of 2017 – 2019." Journal of Advanced Research in Law and Economics 10, no. 3 (June 30, 2019): 871. http://dx.doi.org/10.14505//jarle.v10.3(41).23.

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The authors investigate the features of reforming the succession law in Russia and the European Union. It was revealed that: (1) the topic of cross-border succession is becoming increasingly important in Europe, given that substantive laws in EU Member States vary significantly with respect to the form of will, the admissibility of succession agreements, the rules of calling for inheritance, etc.; (2) these problems should have been adopted by Regulation No. 650/2012 on succession adopted on July 4, 2012, which has been applied in all EU member states since August 17, 2015; (3) The Regulation introduced the European Certificate of Succession (ECS) - a document that must be recognized in all member states without any special procedure; (4) on the one hand, ECS has simplified the procedure for accepting and registering an inheritance; on the other hand, problems have been identified that arise as a result of applying the laws of individual states; (5) the reform of the Russian legislation on inheritance, which took place in 2017-2019, was aimed at ensuring the interests of heirs by introducing such institutions as: succession fund, succession agreement, joint testament of spouses; which made it possible to conclude that Russian legislation is increasingly intensively keeping up with the times and becoming more flexible in terms of inheritance.

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7

Weltermann, Jürgen, and Lubimora Strazovska. "Business Succession." SCENTIA International Economic Review 1, no. 1 (August 22, 2021): 179–91. http://dx.doi.org/10.52514/sier.v1i1.13.

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This article deals with the key factors of a successful company handover. The aim is to use a qualitative content analysis to determine which factors are relevant to this project. The research question is therefore: ‘What are the success factors for a successful transfer of the company?’. This article relates to seven factors that are relevant to this. This issue is of great economic importance. It is a question of preparing the transfer of the company for the employees, the outgoing shareholders, the incoming shareholders, the coordination on the size and payment method of the purchase price, the drafting of contracts, the inheritance situation, and the preparation of a company concept with a timetable. Of course, in the end, implementation is also presented based on these factors.

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8

Ros, Rosa. "The Decline of Indivisible Inheritance in Catalonia." Journal of Family History 37, no. 1 (January 2012): 68–84. http://dx.doi.org/10.1177/0363199011428048.

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This article studies the decline of the traditional primogeniture-based Catalan inheritance system. The analysis of marriage contracts and testaments from two towns and their hinterland between 1780 and 1860 shows the variation in the succession practices among different sociooccupational groups. The study reveals that the decline of the indivisible inheritance started in the towns, whose inhabitants were mainly artisans, merchants, or sailors, a lot earlier than in the rural world. These transformations of traditional succession practices were fuelled by structural changes of the crafts and by the increasing emigration to America.

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9

Pecheniy, Oleh. "Problematic aspects of the correlation of civil and tax legislation in the context of inheritance succession in tax legal relations." Slovo of the National School of Judges of Ukraine, no. 3(28) (December 19, 2019): 87–98. http://dx.doi.org/10.37566/2707-6849-2019-3(28)-7.

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In the article the analysis of the correlation of civil and tax legislation on the example of inheritance succession in tax legal relations. The problematic perspective of the interaction and influence of civil and tax law is one of the constant problems of the national legal system, which is modified under the influence of various factors. As this problem has been the subject of scientific research in the theory of law, relevant sectoral directions, the task of this scientific publication focuses on the issues of determining the ratio of civil and tax law in the interaction of hereditary and tax relations, burdened by succession in succession. The author probed the questions practice of courts in resolving disputes regarding the collection of tax debt in the event of the death of the defendant, procedural actions and court decisions. The author studies court decisions and relevant practice on closing the proceedings or refusing to open in the event of the death of the defendant, when the disputed tax relations do not allow succession. The article explores the application of civil legislation to relations that arose before entry into force. The features of the simplified production are examined in matters about an inheritance. In the article are formulated the signs of judicial cases about an inheritance and tax, related to subject composition, matter of action, inheritance time, other descriptions. The author affected the questions of forming of judicial practice, roles of Supreme Court in correct application of legislation courts about an inheritance. A circleof legally meaningful actions, which may be inherited from the side of subjectsof the inherited legal relationships, is outlined. Composition of inheritance, the right and obligations, whose carrier during the life was the testatorhimself, is analyzed. It is proved, that the composition of inheritance besidesrights and obligations can also includes possibilities and permissions, given bythe law. Key words: inheritance, heirs, tax legal relationship, law of succession.

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10

Hornyák, Zsófia. "Legal Frame of Agricultural Land Succession and Acquisition by Legal Persons in Hungary." Journal of Agricultural and Environmental Law = Agrár- és Környezetjog 16, no. 30 (April 30, 2021): 86–99. http://dx.doi.org/10.21029/jael.2021.30.86.

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The study presents the way leading to the development of the Hungarian land transaction regulation and the most important points of the new legal provisions. In the analysis, we also touch on the issue of land acquisition by legal persons. The research focused on examining the inheritance of agricultural lands. In the case of the inheritance of land, legal inheritance and inheritance by disposition of property upon death are also mentioned. Inheritance of land by disposition of property upon death is prioritised in the analysis. In addition, the issue of transfer of holding inter vivos is examined.

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11

Załucki, Mariusz. "Impact of the EU Succession Regulation on Statutory Inheritance." Comparative Law Review 23 (February 7, 2018): 223. http://dx.doi.org/10.12775/clr.2017.010.

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12

Atherton, Rosalind. "En ventre sa frigidaire: posthumous children in the succession context." Legal Studies 19, no. 2 (June 1999): 139–64. http://dx.doi.org/10.1111/j.1748-121x.1999.tb00090.x.

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A principal concern of inheritance law is defining the relatedness of individuals. In this context the posthumously born child has to be defined in or out of a kinship network for inheritance purposes. Historically the concerns were ones of paternity and, with it, legitimacy. For the posthumously born child these were vital questions, as the illegitimate child was nullius filius, the son of nobody, and disentitled from inheritance. While modern inheritance law has moved away from the disabilities that illegitimacy once entailed, the responses to questions of relatedness in the context of children born through the new reproductive technologies suggest a different approach - one of exclusion. The frozen embryo which is implanted and born after the father's death raises anew the question of the validity of discriminating between children because of the circumstances of their birth. There is a struggle between the practicalities of the administration of an estate and the philosophy of equality which underpins the modern non-discriminatory approach to children born outside of marriage. This paper explores some of the issues and assesses some of the solutions in contemporary debate.

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13

Liu, Jau. "An Integrative Conceptual Framework for Sustainable Successions in Family Businesses: The Case of Taiwan." Sustainability 10, no. 10 (October 12, 2018): 3656. http://dx.doi.org/10.3390/su10103656.

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Family businesses have long been one of the mainstream business models in developing countries. The smooth succession of control in family businesses is the key to their sustainable development. However, compared with other companies, succession in family business has demonstrated unique complexity, which also affects the development of the business. The paper is based on a review of the existing literature, starting from the theory of family business succession and combining with grounded theory. After that, we conducted field interviews of experts, coding the key factors affecting succession in family businesses in Taiwan. Finally, we explored the considerations and implications of the succession for inheritance planning. The results of this study show that consideration of succession in family businesses involves a multi-dimensional and complex decision-making process. Among the key considerations, it is found that corporate characteristics, family capital and niche inheritance are the most important without consideration of whether the continuation of the business after succession will be doomed to failure. In addition, the family relationship of affection and trust and commitment between both predecessor and successor are important factors that cannot be ignored, especially in a rapidly changing competitive market environment.

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14

Kaplan, Alon, Lyat Eyal, and Meytal Liberman. "Israel: trusts and succession." Trusts & Trustees 26, no. 6 (July 1, 2020): 550–55. http://dx.doi.org/10.1093/tandt/ttaa045.

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Abstract The Israeli Foundation refers to the legal structure of an Israeli private trust, created in combination with an underlying company to hold the trust assets. This article will focus on this structure, as well as on the creation of the Israeli private trust by way of a deed (hekdesh) or by way of a contract. The article will continue by looking into the Israeli real estate trust, which is commonly created by a contract, and finally the article will explore the inheritance procedure in Israel and the issues arising from the conflict between the Trust Law, the Contracts Law, the Succession Law and the Gift Law.

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15

Umar, Umar Habibu, and Junaidu Muhammad Kurawa. "Business succession from an Islamic accounting perspective." ISRA International Journal of Islamic Finance 11, no. 2 (December 9, 2019): 267–81. http://dx.doi.org/10.1108/ijif-06-2018-0059.

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Purpose The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective. Design/methodology/approach The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted. Findings The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs. Research limitations/implications The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah. Practical implications Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah. Originality/value This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.

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16

Awusabo-Asare, Kofi. "Matriliny and the New Intestate Succession Law of Ghana." Canadian Journal of African Studies / Revue Canadienne des Études Africaines 24, no. 1 (1990): 1. http://dx.doi.org/10.2307/485589.

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17

Awusabo-Asare, Kofi. "Matriliny and the New Intestate Succession Law of Ghana." Canadian Journal of African Studies / Revue canadienne des études africaines 24, no. 1 (January 1990): 1–16. http://dx.doi.org/10.1080/00083968.1990.10803849.

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18

Kudryashov, Vladislav Vasilyevich, Valentina Sergeevna Lepeshkina, Irina Vladimirovna Sazonova, Aleksandr Anatolevich Potkin, and Viktor Anatolevich Altunin. "Legal regulation of the family members’ entrepreneurial activity and inheritance relations: law enforcement problems." SHS Web of Conferences 108 (2021): 01011. http://dx.doi.org/10.1051/shsconf/202110801011.

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The problem of transition in the line of business assets and obligations succession with regard to norms of civil, family and business law represents an important legal problem as for the matter of family business succession. Russian legislation does not determine the family business succession as a single entity, there exists no special regulation as well as the term “entrepreneurial succession”. The doctrine gives a reasonable conclusion that “practices of the recent past reveal substantial problems of marital regimes legal regulation under a digital transformation of the economy”. Inheriting different properties that can be collectively referred to sphere of entrepreneurial activity causes many problems of similar properties transition in the line of succession in the field of law enforcement. Determining particularities of legal regulation of inheritance relations complicated with business activities in order to ensure efficient regulation of succession to business assets and debts and as well to ensure law enforcement stability. The methodological base for the present scientific research is represented by the system of general scientific and specific scientific methods and research techniques, including a historical method, a logical method, a method of system analysis and research, a comparative legal method, a statistical method, a functional-structural method, methods of analysis and synthesis, a method of specification, an empirical and theoretical method, i.e. analogy, deduction. The authors suppose that in conditions of the world financial crisis complicated with consequences of the coronavirus pandemic small businesses are the most vulnerable, including family businesses. The authors believe that a modern lawyer must have systemic knowledge for efficient application of civil law, inheritance law, family law, entrepreneurial law on the basis of the convergence principle in law. The use of a rather broad methodological base allows determining essential properties of legal regulation of the family members’ entrepreneurial activity and inheritance relations from the point of view of law enforcement problems resolution. As for particularities of inheritance regulations application, a joint-stock company is supposed to have certain mechanisms of the protection of its interests in terms of its shares inheritance. For example, it is possible to envisage the right of a private joint-stock company to discourage inclusion within its shareholders a new participant in line with a similar power of the limited liability companies.

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19

Kharitonova, Julia S. "Digital Assets and Digital Inheritance." Law & Digital Technologies, no. 1 (2021): 19. http://dx.doi.org/10.18254/s123456780015732-6.

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The paper reveals the concept of "digital inheritance" - a new term in law, which has become widespread in many legal systems and refers to the transfer of rights to digital assets in a broad sense. It is established that only turnable digital assets are subject to transfer by way of universal succession. It is shown that the possibility of digital inheritance by law and by will is limited depending on the object by the terms of the contract (a license, services, confidentiality) and/or the human constitutional right to privacy.

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20

Itua, Paul. "Disinheritance of Women Under Esan Customary law in Nigeria: The Need for a Paradigm Shift Towards Gender Equality." Advances in Social Sciences Research Journal 8, no. 2 (March 6, 2021): 668–723. http://dx.doi.org/10.14738/assrj.82.9788.

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Legal scholars, and activist in recent times had continued to advocate for equal rights of children irrespective of their gender on issues of succession or inheritance rights. The problem with gender-based discrimination are more palpable when a deceased die intestate and the principles of native law and custom regulating succession to the deceased intestate estate are fully activated. Most often, statistics have shown that female gender are discriminated against in most of the communities in Nigeria. Female children suffer the same fate under Esan customary law, because of the application of the rule of primogeniture that regulate inheritance and succession. Widows’ also are not excluded from discriminatory practises. This article seeks to examine critically the disinheritance of women either as daughters or as a widow under Esan customary law and advocate for a paradigm shift to bring its application in tandem with the Constitution. KEYWORD. Succession under Esan Customary Law, the Rule of Primogeniture and disinheritance of women.

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21

Kuehn, Thomas. "Some ambiguities of female inheritance ideology in the Renaissance." Continuity and Change 2, no. 1 (May 1987): 11–36. http://dx.doi.org/10.1017/s0268416000000448.

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Les historiens ont traité l'exclusion au droit de succession des femmes dotées dans leurs familles natales comme une constante ambiguë du système de transmission agnatique des biens pendant la Renaissance. L'analyse de statuts et de cinq cas florentins révèle cependant que le sens et l'opération de l'héritage des femmes et par les femmes n'étaient pas toujours précis et pouvaient changer. La succession de biens par les femmes était assez fréquente pour provoquer des problèmes gênants concernant les droits des agnats mâles à leur exclusion. L'interprétation juridique de ces problémes, quoique peu uniforme, a contribué à protéger les droits des femmes grâce à une application stricte des statuts et à des études étendues du droit civil.

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22

Pietrzak, Beata. "CHANGES IN THE LAW OF SUCCESSION. INHERITANCE DEBTS COME TO THE END." International Journal of New Economics and Social Sciences 1, no. 1 (June 30, 2015): 0. http://dx.doi.org/10.5604/01.3001.0010.3760.

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Law of succession has been subject to many significant changes in recent years. Today, we are at the point of another very significant change that comes into force on 18. Oct 2015. It entirely reverses the previous obligatory course of inheritance’s acceptance. <br/> In the legal status applicable before that amendment, in principle, heir accepted inheritance "simple", i.e. without any limitation of liability for inheritance debts. However, from the day the amendment comes into force, in principle, heir accepts inheritance "with the benefit of an inventory". Also the way an inventory shall be drawn up has been changed. <br/> The changes introduced by the recent novel are intended to improve the position of those heirs who often have been unaware of the obligation to submit the declaration of inheritance’s acceptance or rejection required by the Law of succession, and have accepted an inheritance "simple", often with large debts, thus have been made liable with all their properties and sometimes fallen into very big financial troubles.

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23

SYMES, DAVID G. "BRIDGING THE GENERATIONS: SUCCESSION AND INHERITANCE IN A CHANGING WORLD." Sociologia Ruralis 30, no. 3-4 (December 1990): 280–91. http://dx.doi.org/10.1111/soru.1990.30.3-4.280.

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24

Lee, Seong-Weon. "A Study on Inheritance Tax Relief System for Business Succession." Journal of Digital Convergence 12, no. 7 (July 28, 2014): 95–101. http://dx.doi.org/10.14400/jdc.2014.12.7.95.

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25

Fertig, Christine, Volker Lünnemann, and Georg Fertig. "Inheritance, succession, and familial transfer in rural Westphalia, 1800–1900." History of the Family 10, no. 3 (January 2005): 309–26. http://dx.doi.org/10.1016/j.hisfam.2005.03.004.

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26

Taylor, Benjamin A., Alessandro Cini, Rita Cervo, Max Reuter, and Seirian Sumner. "Queen succession conflict in the paper wasp Polistes dominula is mitigated by age-based convention." Behavioral Ecology 31, no. 4 (May 20, 2020): 992–1002. http://dx.doi.org/10.1093/beheco/araa045.

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Abstract Reproduction in cooperative animal groups is often dominated by one or a few individuals, with the remaining group members relegated to nonreproductive helping roles. This reproductive skew can evolve if helpers receive fitness benefits such as potential future inheritance of the breeding position, but the mechanisms by which inheritance is determined are not well resolved. Polistes paper wasps form highly reproductively skewed groups and inheritance of the breeding position is likely to play a key role in the maintenance of this social structure, making them excellent models for the processes by which simple societies are maintained. Reproductive succession is thought to be determined via an age-based convention in some Polistes species, but there is also evidence for contest-based succession systems in which the replacement queen uses physical aggression to overpower and thereby subordinate her nestmates. Here, we provide evidence that queen succession in colonies of the European paper wasp Polistes dominula is determined via convention rather than contest, with little disruption to the colony’s social functioning. We use queen removal experiments and fine-scale behavioral analyses to confirm that age is a strong predictor of succession, and that behavioral responses to queen removal are restricted to the oldest individuals rather than being experienced equally across the group. We provide the most comprehensive and detailed experimental analysis on the dynamics of breeder succession in a cooperatively breeding invertebrate to date, thereby shedding light on the mechanisms by which animal societies are able to maintain cohesion in the face of within-group conflict.

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27

Lewin, Linda. "Natural and Spurious Children in Brazilian Inheritance Law From Colony to Empire: A Methodological Essay." Americas 48, no. 3 (January 1992): 351–96. http://dx.doi.org/10.2307/1007241.

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This discussion takes its historical cue from a piece of recent urban folk wisdom in Brazil, one claiming that children born outside wedlock historically have enjoyed equal inheritance rights with their legitimate half-siblings. This notion attained wide circulation in the final years of the great debate over divorce that ended in 1976. As the defenders of the status quo, opponents of divorce usually failed to point out that Brazilian succession law had historically distinguished not just between individuals of legitimate and illegitimate birth but also among those of illegitimate birth. Of course, most Brazilians, like most North Americans, remained unaware of the vast differences prevailing between their two legal systems of inheritance. They usually assumed that the legal precept contained in the Statute of Merton (1235) still served as a rule of thumb for the Anglo-American experience: “Once a bastard, always a bastard.” On the other hand, what appealed to Brazilians' sense of fairness was the flexibility their national system of succession offered. The notion that inheritance rights should be restricted to those of legitimate birth was one they proudly rejected. In leaving the door open to the possibility that civil law could equip those born to unmarried parents with the potential for equal inheritance rights with legitimate heirs, Brazil's system of succession provided that so-called bastardy could be converted into legitimacy.

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28

Carroll, Lucy. "Daughter's Right of Inheritance in India: A Perspective on the Problem of Dowry." Modern Asian Studies 25, no. 4 (October 1991): 791–809. http://dx.doi.org/10.1017/s0026749x00010842.

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One may argue that it [i.e., dowry] is nothing but a gift of love and affection by the bride's father who is not obliged to give any share to his daughter by birth. Now, however, the law of succession has been changed, giving equal right of inheritance to the daughter along with the son under the Hindu Succession Act, 1956.

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29

Đokić, Ivana. "Ensuring the continuity of family law protection after the opening of succession estate in Russian law." Zbornik radova Pravnog fakulteta Nis 59, no. 88 (2020): 233–46. http://dx.doi.org/10.5937/zrpfn0-28229.

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In modern Russian succession law, factual grounds (incapacity for work, maintenance and community of life with the testator, etc.) have a decisive influence on the construction of the legal and necessary hereditary order. Thus, the Russian legislator protected incapable persons who were, after the death of the provider, supported by the testator during his lifetime. By enacting such inheritance regulations, the legislator has remained faithful to the Russian legal tradition and the idea of subsistence (which is the basis of legal inheritance in Russian law), and successfully ensured the continuity of family law protection for incapacitated individuals. This paper focuses on the inheritance mechanism aimed at ensuring the continuity of family law protection to persons who are incapable to work, and who were supported by the testator during his/her lifetime. In light of current inheritance legislation of the Russian Federation and the views presented in the Russian legal literature and jurisprudence, the author points out that the continuity of family law protection of incapacitated persons who were supported by the testator may be effectively ensured through the institute of universal succession.

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30

Goncharova, A. V. "Determining the responsibilities of inheritors." Legal horizons, no. 26 (2021): 30–34. http://dx.doi.org/10.21272/legalhorizons.2021.i26.p30.

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Like subjective rights, responsibilities are part of the legal status of the individual. In the theory of state and law, duty is understood as a measure of proper conduct established by law. The peculiarity of the responsibilities of the heir is that at the time of acceptance of the inheritance, the heir passes not only the asset but also the liability. The heir who inherited the heir is liable for the debts of the testator. The exercise of the right to inherit primarily consists in the fact that the heir has the right to accept the inheritance or to refuse it. At the same time, it is not allowed to accept an inheritance with a condition or with any reservation. At the heart of the realization of the right to inherit - the will of the heir. The heir decides to accept the inheritance, to refuse it or not to accept the inheritance, based on their own interests. The freedom to renounce the inheritance is also manifested in the choice of the method of renunciation: either in favor of a particular heir, or without specifying such. At the time of death, the testator ceases to be the subject of any relationship, loses subjective rights and obligations. In turn, the heirs acquire property rights and subjective rights and obligations only with the passage of time. It is not possible to inherit only rights without fulfilling the obligations arising from the acceptance of the inheritance. It is also not possible to transfer the performance of one's duties to another person in order to be able to exercise one's inheritance right. To the heirs pass not only the rights of the testator, but also his responsibilities (translational succession), even if they were not specified in the will, because the inheritance is a universal succession. In universal succession, the whole set of rights and responsibilities of the testator's predecessor passes to the heir, except those that are closely related to the testator's personality. In this case, all components of this set belonging to the testator are transferred to a single act.

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Chau, Theodora Ting. "Approaches to Succession in East Asian Business Organizations." Family Business Review 4, no. 2 (June 1991): 161–79. http://dx.doi.org/10.1111/j.1741-6248.1991.00161.x.

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By concentrating on the approaches to succession in Japanese and overseas Chinese family businesses, this article attempts to come to terms with the question of why Japanese firms enjoy corporate longevity while overseas Chinese firms do not. Succession in the overseas Chinese family (coparcenary) is different from succession in Japanese families (primogeniture) at every relevant point, and these differences have important consequences for overseas Chinese family business. The article also discusses economic, historical, and social functions of the two inheritance systems.

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Паничкин, Вячеслав, and Vyacheslav Panichkin. "TAXATION OF FOREIGNERS IN SUCCESSION IN THE USA." Journal of Foreign Legislation and Comparative Law 2, no. 1 (March 16, 2016): 0. http://dx.doi.org/10.12737/18187.

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The article c ontains the analysis of e state and inheritance t axation of aliens (foreigners without permanent residence) in USA in comparison with the same taxation of US residents. The actuality of this topic is explained with the quantity of Russian speaking population in USA as good as with the perspectives for successors of Russian businessmen — holders of US corporate papers and trusts to be faced with US death taxes. The article reveals the all taxes must be levied by aliens, the combination of the estate taxation as taxation of whole estate and inheritance taxation as taxation of the share of each heir, and the complication of these taxes with double progression and annual rate changing. The tax base, rates and tax deductions for aliens, methods of tax calculation are described. The ways to reduce and avoid taxation including death losses insurance, appointment of so called nominal holder and full use of tax deductions are analyzed, as well as the policy of the state to prevent them. The difference in taxation of US residents and aliens whose rights are significantly infringed is described.

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Babić, Ilija. "The Succession Community and the Transfer of the Inherited Part // Naslednička zajednica i prenos (ustupanje) naslednog dela." Годишњак факултета правних наука - АПЕИРОН 8, no. 8 (July 24, 2018): 56. http://dx.doi.org/10.7251/gfp1808056b.

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The succession community arises from the moment of the opening of the heritage, if there is a legacy inherited by at least two heirs. In legal theory and jurisprudence, the dominant view is that the succession community ceases by adopting a decision on inheritance. However, the form of property in matters determines the possibility of its transfer. The author defends the view that, from the opening of the inheritance to an ideal or real division of items that make up the legacy, the co-heirs acquire a common property. On the basis of the decision on inheritance (except when an ideal or real division is performed), which has a declaratory character, the co-heirs do not acquire a co-property. Therefore, they can transfer the hereditary parts to the co-heir only. After executing an ideal or real division, the co-owned part or a real-life exclusive part of the successor may be transferred to third parties.

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Mikityuk, Vladimir P. "EKATERINBURG MERCHANTS: THE PROBLEM OF SUCCESSION (THE SECOND HALF OF THE 19TH — EARLY 20TH CENTURIES)." Ural Historical Journal 72, no. 3 (2021): 135–43. http://dx.doi.org/10.30759/1728-9718-2021-3(72)-135-143.

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The article analyzes the problem of succession in the ranks of Ekaterinburg’s merchant class and the variants of its solution used in the second half of the 19th — early 20th centuries. Succession is considered as a process of capital transfer by Ekaterinburg merchants to their heirs in order to continue the commercial and industrial affairs of the testator. The article discusses the methods of training merchants’ successors, including their use as employees and their inclusion in family companies as partners. Considerable attention is paid to studying the mechanism of inheritance transfer in emergency situations and conflicts that arose during inheritance process. The author explores the cases when the heirs on a female line (widows, daughters) acted as the successors of commercial and industrial affairs, the examples of involvement of sons-in-law in the management of family capital are also given. The article uses documents from the funds of the State Archive of the Sverdlovsk region (GASO), as well as the periodical press (newspapers “Permskie gubernskie vedomosti”, “Ekaterinburgskaya nedelya” and others). From archival materials, documents from the funds of the Ekaterinburg City Duma and the Ekaterinburg District Court are mainly used. The following conclusions are made. The procedure of transferring the inheritance by Ekaterinburg merchants to their successors was a complex and ambiguous process. Not all Ekaterinburg merchants managed to solve the problem of succession: for this reason, a number of family firms existed only during one generation. At the same time, many representatives of the city merchant class managed to solve the problem of succession by various ways, at least for 2–3 generations. The instability of merchant capital was largely a consequence of state policy, and to a lesser extent, the result of the unresolved problem of succession.

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Kopylov, Alexander V. "Types of fideicommissa in Roman inheritance law." Vestnik of Saint Petersburg University. Law 12, no. 2 (2021): 477–87. http://dx.doi.org/10.21638/spbu14.2021.214.

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The article analyses the historical process of dividing the original fideicommissum institution into separate types: family fideicommissum, singular fideicommissum and universal fideicommissum. Family fideicommissum appeared in the inheritance law of Ancient Rome due to the legislator’s desire to limit the freedom of disposition of property that a legatee and other members of his family used to have. The aim of such a limitation was to keep the estate within one Roman family. The author concludes that the legal nature of fideicommissum was based on the transfer of the estate’s assets only (and not liabilities) from an heir to a legatee. This led to the gradual unification of bequests and singular fideicommissa in Roman law. The author bases the analysis of peculiarities of universal fideicommissum on its comparison with legatum partitionis. As a result, it is found that there was a fundamental change in the legal nature of universal fideicommissum. A universal fideicommissum was originally based on the singular succession principle, but the Trebellian senate’s decree (senatusconsultum Trebellianum) permitted the transfer of liabilities, which were a part of estate property, from an heir to a legatee as well as assets, thus permitting universal succession. Due to this, the merger of universal fideicommissa with the bequest became impossible and universal fideicommissum retained its independence in the Roman inheritance law. In course of the research, the author uses translations of fragments from the most important monuments of Roman law — the Justinian Novels, which have not been published in Russian before.

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Gilev, Alexei. "WIDOWS, GREED, AND LARGE INHERITANCE: PROBLEMS OF POLITICAL SUCCESSION IN ASIA." Journal of Political Theory, Political Philosophy and Sociology of Politics Politeia 75, no. 4 (2014): 100–117. http://dx.doi.org/10.30570/2078-5089-2014-75-4-100-117.

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37

Kennedy, Liam. "Farm Succession in Modern Ireland: Elements of a Theory of Inheritance." Economic History Review 44, no. 3 (August 1991): 477. http://dx.doi.org/10.2307/2597540.

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Radzyner, Amihai. "Inheritance from Uncle Sam: the American influence on Israeli succession law." Comparative Legal History 4, no. 1 (January 2, 2016): 19–50. http://dx.doi.org/10.1080/2049677x.2016.1176352.

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39

Russell, Tomás, James Breen, Monica Gorman, and Kevin Heanue. "Advisors perceptions of their role in supporting farm succession and inheritance." Journal of Agricultural Education and Extension 26, no. 5 (June 4, 2020): 485–96. http://dx.doi.org/10.1080/1389224x.2020.1773284.

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40

Vanderpuye, Inez Naaki, Samuel Antwi Darkwah, and Iva Živělová. "The System of Land Ownership and Its Effect on Agricultural Production: The Case of Ghana." Journal of Agricultural Science 12, no. 5 (April 15, 2020): 57. http://dx.doi.org/10.5539/jas.v12n5p57.

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Most African continents have pressing issues on individual rights to property and natural resources, given the relatively poor economic conditions and the belief of personal ownership to a property right (Joireman, 2008). Ghana, like many African countries like Mozambique and Uganda, have laws to the right of property that is the traditional system of land rights. Most of the African countries depend on the large share of natural capital from the natural resources for the economic growth of the country. Some emerging economies can have sustained economic growth due to their reliance on natural resources such as oil and gas. This paper investigates property rights, land ownership, and land inheritance and their effect on agricultural production in Ghana. To undertake this research, a sample of 35 respondents were analysed using the SPSS software. The analysis was based on characteristics such as gender, age, and educational level of the respondents. The research results indicate that men inherit more than women, and family ownership is the most popular type of land inheritance in Ghana. Also, people with a lower level of education are likely to inherit the land and own land. Finally, the patrilineal system is the most popular system of inheritance in Ghana.

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Ellul, Andrew, Marco Pagano, and Fausto Panunzi. "Inheritance Law and Investment in Family Firms." American Economic Review 100, no. 5 (December 1, 2010): 2414–50. http://dx.doi.org/10.1257/aer.100.5.2414.

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Entrepreneurs may be legally bound to bequeath a minimal stake to noncontrolling heirs. The size of this stake can reduce investment in family firms, by reducing the future income they can pledge to external financiers. Using a purpose-built indicator of the permissiveness of inheritance law and data for 10,004 firms from 38 countries in 1990–2006, we find that stricter inheritance law is associated with lower investment in family firms but does not affect investment in nonfamily firms. Moreover, as the model predicts, inheritance law affects investment only in family firms that experience a succession. (JEL G31, G32, K22, L26, O17).

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Hammond, Ama. "“Reforming the law of intestate succession in a legally plural Ghana”." Journal of Legal Pluralism and Unofficial Law 51, no. 1 (January 2, 2019): 114–39. http://dx.doi.org/10.1080/07329113.2019.1594564.

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43

Malan, MC Schoeman. "Recent Developments Regarding South African Common and Customary Law of Succession." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 10, no. 1 (July 4, 2017): 106. http://dx.doi.org/10.17159/1727-3781/2007/v10i1a2794.

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This article will concentrate on the development in the common law of succession and administration of estates versus the customary law of succession and inheritance as well as the winding up of estates pursuant to constitutional tendencies, case law, and statutory reform over the last ten years. The principles of customary law of succession and inheritance have become a contentious issue since the commencement of the Constitution and Bill of Rights which provide for a human rights dispensation in South Africa. As a pluralistic legal system was retained, the inevitable conflict between the principles of customary law of succession and the Constitution soon came to the fore. Although the South African Law Reform Commission reported on this issue and submitted their recommendations to the Minister of Justice and Constitutional Development, the report was never formally published. Aspects of intestate succession and the administration of estates of deceased blacks were challenged in court on constitutional grounds. This eventually lead to a number of principles of customary law being declared unconstitutional, and consequently invalid, by the Courts who had no choice but to provide relief until such time as the legislature enacted a lasting solution. As far as the intestate succession is concerned, the Intestate Succession Act 81 of 1987 was extended to all persons in South Africa, including those adhering to a system of customary law. No distinction will, for purposes of succession, be made in future between legitimate and illegitimate children, between a first born son and other siblings or between men and women. Notwithstanding several court judgments in this regard, the Intestate Succession Act has not been amended by the Legislature as yet. As far as the historical discrepancy in the winding up and administration of estates is concerned, all estates, including intestate estates of black persons that have to devolve under customary law, in the future will be administered by the Master. Magistrates no longer will be responsible for supervising and administering customary estates.

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Ahn, Byungil. "Searching for Fairness in Revolutionary China: Inheritance Disputes in Maoist Courts and Their Legacy in the PRC Law of Succession." Modern China 47, no. 1 (July 22, 2020): 49–84. http://dx.doi.org/10.1177/0097700420923148.

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This article examines how PRC judges ruled on inheritance disputes during the Mao period (1949–1976). In fact, China not only rejected a draft succession law in 1956, it also did not promulgate any law governing succession until 1985. In part, this has contributed to the conventional characterization of China in the Mao period as a “lawless society” dominated by radical Maoist and Marxist ideologies. By using newly available archival documents and internal publications of local courts and legal cadres, this article reveals that PRC judges rejected the codification of law because the legal principles stipulated in the 1956 draft succession law could not be applied to the complex social reality of rural China at the time. Therefore, court rulings became products of the long-standing efforts of judges to reconcile the principles of justice inherent in the 1956 draft succession law and complex social realities in order to deliver judgments that all litigants could accept as fair. This article highlights how such efforts finally led to a codified law of succession in 1985. Hence, the Succession Law of 1985 was not a departure from the previous “lawless” Mao era, but the completion of PRC judges’ long process of amending the “incomplete” 1956 draft.

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Ahangar, Mohd Altaf Hussain. "Succession Rights of Muslim Women in the Modern World: An Analytical Appraisal." Arab Law Quarterly 28, no. 2 (July 10, 2014): 111–35. http://dx.doi.org/10.1163/15730255-12341275.

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Islam allows women the right to succession on the principle of a double share to a man and a single share to a woman. This principle is in reality an improvement on the operating law even in the 19th century wherein women were totally excluded from succession. Presently all Muslims are not governed by a uniform succession law. There are Muslim countries where the Shari‛ah is followed in theory while in reality a woman is excluded from inheritance. There are Muslim countries where Muslim women are allowed equal succession rights with men. Most non-Muslim countries have a uniform law of succession for all its citizens. This article addresses the question as to whether the modern law operating particularly in non-Muslim countries in comparison to Islamic law does better justice to nearer female heirs.

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Carroll, Lucy. "The Ithna Ashari Law of Intestate Succession: An Introduction to Shia Law Applicable in South Asia." Modern Asian Studies 19, no. 1 (February 1985): 85–124. http://dx.doi.org/10.1017/s0026749x00014566.

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Perhaps the most striking and significant divergence between the Sunni and the Shi'i legal systems as a whole lies in their respective laws of inheritance. From a comparative standpoint the outstanding characteristic of the Shi'i law of inheritance is its refusal to afford any special place or privileged position to agnate relatives as such.…

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Szeroczyńska, Małgorzata. "People with intellectual disabilities as heirs. Part." Special School LXXXI, no. 2 (April 30, 2020): 143–53. http://dx.doi.org/10.5604/01.3001.0014.1339.

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The article discusses the first steps that need to be taken once a testator has died. It details how to refuse an inheritance and lists situations when this is the best decision for an heir with intellectual disability. It also presents differences in liability for inheritance debts depending on how an inheritance is accepted: through simple inheritance or with the benefit of an inventory. Moreover, it describes the procedure of compiling an inventory, both a full inventory and an inventory list, showing which option is safer for an heir with intellectual disability. The article concludes with a discussion of will opening and reading, which is a necessary step to obtain a court confirmation of inheritance acquisition or a deed of succession certification. These will be discussed in Part 2.

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Bose, Nayana, and Shreyasee Das. "Women's Inheritance Rights, Household Allocation, and Gender Bias." American Economic Review 107, no. 5 (May 1, 2017): 150–53. http://dx.doi.org/10.1257/aer.p20171128.

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We analyze the impact of improved land inheritance rights for women in India on female empowerment by examining their educational attainment and the intergenerational effects of the reform. Using a difference-in-differences strategy, we find that the amendment to the Hindu Succession Act significantly increased education of women from landed households by 0.48 years. However, our results indicate a significant decrease in the educational attainment of children, especially boys of treated mothers. We attribute this decrease to treated mothers who are better educated and able to assess the higher opportunity cost of education for boys.

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고영민 and Yang, Sung-Guk. "A Study on the Inheritance Tax and the History of Management Succession." Review of Business History 31, no. 1 (March 2016): 51–72. http://dx.doi.org/10.22629/kabh.2016.31.1.003.

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Choi, Soo Ho. "The Struggle for Family Succession and Inheritance in a Rural Korean Village." Journal of Anthropological Research 51, no. 4 (December 1995): 329–46. http://dx.doi.org/10.1086/jar.51.4.3630141.

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