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Forsters LLP | United Kingdom | 16 Sep 2021

UK inheritance tax and estate planning considerations for foreign purchasers of residential properties

When acquiring UK property, aside from seeking legal support on conveyancing, purchasers should seek advice on the broader tax and legal implications. As with any substantial acquisition or investment, there will always be potential pitfalls. This article discusses tax and estate planning considerations, including mortgages, life insurance and wills.
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Ojam Bullrich Flanzbaum | Argentina | 30 Jul 2021

Appointment of data protection officer in probate process

In an unusual decision, a judge in a probate process appointed a data protection officer to apply a data protection policy, balancing the public nature of information in court cases against the parties' right to privacy. The Court stated that digital document management systems had led to an increase in the disclosure of court information and have turned these judicial digital ecosystems into......
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Cyril Amarchand Mangaldas | India | 22 Jul 2021

Probate requirement in Delhi, Noida and Gurugram

Not all wills mandatorily require a grant of probate in India. It depends on the religion of the deceased testator and the jurisdiction with which the will has nexus. This article discusses the legal requirement of probate in Delhi and adjoining national capital regions of Noida and Gurugram (Gurgaon), in respect of wills made by Hindus.
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LALIVE | Switzerland | 10 Jun 2021

Revised inheritance law allows for greater flexibility

Swiss inheritance law will undergo a major revision which will take effect on 1 January 2023. The respective changes to the Civil Code will allow testators greater flexibility when drafting their will. In particular, the forced heirship rules will be modified to the detriment of the testator's parents and children and therefore merit careful consideration. This article summarises the most......
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Ogier | Jersey | 10 Jun 2021

I don't need a will – do I?

Whether an individual needs a will really depends on whether they are happy for their estate to pass in accordance with the law or in accordance with their own wishes – which may differ significantly. Jersey succession law, which determines how an individual's assets pass on their death and whether their will is valid, is unusual and interesting. It is a complex mix of influences from English......
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Forsters LLP | United Kingdom | 29 Apr 2021

Making and updating a will: a crucial estate planning tool

Making a will is a vital part of any estate planning exercise. Sharing wealth with family and other loved ones in the most tax-efficient way possible is a priority for most people. Their aim is to provide for partners and ensure that children are supported financially to achieve their goals, whether those include buying a property or starting a family or business. Given this strong desire to......
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Ogier | Cayman Islands | 25 Mar 2021

Estate experiences: administering an estate with Cayman assets

In every case of an individual dying leaving assets in the Cayman Islands, some form of grant must be obtained in order for the Cayman assets to be legally administered. The Cayman Islands as a jurisdiction has a robust framework for resolving estate disputes. The availability of professional trustee service providers to be appointed as personal representatives and who can draw on their......
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Ogier | Jersey | 25 Mar 2021

Wills and probate law and COVID-19: current state of play

Despite the various challenges arising from COVID-19 restrictions, individuals and businesses have shown resilience and an ability to swiftly adapt in order to make the most of the new reality – and Jersey has been no different. In particular, the States of Jersey were among the first in the world to introduce new wills and probate legislation as a direct result of the impact of the pandemic.
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Ogier | Cayman Islands | 18 Feb 2021

Temporary legislation for remote witnessing of signatures

Parliament has passed temporary legislation which facilitates the signing of certain documents by removing the requirement that a witness be in the immediate physical presence of the person signing. This step, which follows previous regulations introduced in April 2020 to allow remote notarisation, seeks to address the challenges associated with social distancing and other measures arising......
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A G Paphitis & Co | Cyprus | 12 Nov 2020

Does Cyprus law allow wills to be signed electronically?

The outbreak of COVID-19 and continuation of social distancing measures have brought to light a variety of issues concerning the signing and execution of wills. Consequently, the legal world has had to resort to digital means in order to sign such documents. One of the key digital means is the use of electronic signatures instead of handwritten or wet-ink signatures.
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