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Monaco if very tiny, is a very old country, ruled over by the Grimaldi family. It is wholly independent even if totally surrounded by its neighbour France on the landward side via which access is achieved by road, train and helicopter.
Approximately 37,000 people reside in Monaco made...
01/06/2015 William J Easun, Tempest Legal Services, Monaco
The standard family unit of a husband, wife and child/children is undergoing considerable change in Ireland from a legal and social perspective and the changes and associated rights are prompting interest nationally and internationally.
Rights for civil partners were introduced in 2010 and were seen...
01/06/2015 Nora Lillis, William Fry, Ireland
On December 17 2014 the German Federal Constitutional Court decided on the German inheritance tax system especially on its special business assets exemptions in the German Inheritance and Gift Tax Act. Currently, the German transfer tax system grants an 85 % or even 100 % discount on the transfer of...
01/06/2015 Christian von Oertzen, Flick Gocke Schaumburg, Germany
There is probably no field of law that is more heavily dominated by the couleur locale as estate law and estate taxes. Who will be inheriting what, why, and under which restrictions and how will it be taxed ? There has been no harmonization at all in this area. Within the European Union, the common...
01/06/2015 Ineke A Koele, Koele, Netherlands
The purpose of the European Succession Regulation (hereafter the "Regulation") mainly consists in the introduction of uniform rules on jurisdiction and applicable law in order to avoid parallel proceedings and decisions in different Member States. Its scopes of...
01/06/2015 Philippe Pulfer, Walder Wyss, Switzerland Azadeh Djalili, Walder Wyss, Switzerland
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