Passing Wealth on Death

Will-Substitutes in Comparative Perspective
Erscheinungsjahr 2016
ISBN: 978-1-84946-698-1
Verlag: Hart Publishing

Buch, Englisch, 408 Seiten, Hardback, Format (B × H): 164 mm x 238 mm, Gewicht: 760 g

Wealth can be transferred on death in a number of different ways, most commonly by will. Yet a person can also use a variety of other means to benefit someone on death. Examples include donationes mortis causa, joint tenancies, trusts, life-insurance contracts and nominations in pension and retirement plans. In the US, these modes of transfer are grouped under the category of 'will-substitutes' and are generally treated as testamentary dispositions.

Much has been written about the effect of the use of will-substitutes in the US, but little is generally known about developments in other jurisdictions. For the first time, this collection of contributions looks at will-substitutes from a comparative perspective. It examines mechanisms that pass wealth on death across a number of common law, civil law and mixed legal jurisdictions, and explores the rationale behind their use. It analyses them from different viewpoints, including those of owners of businesses, investors, as well as creditors, family members and dependants. The aims of the volume are to show the complexity and dynamics of wealth transfers on death across jurisdictions, to identify patterns between jurisdictions, and to report the attitudes towards the different modes of transfer in light of their utility and the potential frictions they give rise to with policies and principles underpinning current laws.

Autoren/Hrsg.

Braun, Alexandra

Röthel, Anne

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Part I: Will-Substitutes from the Perspective of Individual Jurisdictions
1. Will-Substitutes: A US Perspective

THOMAS P GALLANIS
2. Will-Substitutes in Canada

ANGELA CAMPBELL
3. Will-Substitutes in England and Wales

ALEXANDRA BRAUN
4. Will-Substitutes in Scotland

DANIEL CARR
5. Will-Substitutes in New Zealand and Australia

NICOLA PEART AND PRUE VINES
6. Will-Substitutes in Italy

GREGOR CHRISTANDL
7. Will-Substitutes in France

CÉCILE PÉRÈS
8. Will-Substitutes in Germany

ANATOL DUTTA
9. Will-Substitutes in Switzerland and Liechtenstein

DOMINIQUE JAKOB
Part II: Overarching Perspectives
10. Will-Substitutes from the Perspective of Business Owners

SUSANNE KALSS
11. Will-Substitutes from the Perspective of (International) Investors

PAUL MATTHEWS
12. Will-Substitutes and Creditors: Canada and the US

LIONEL SMITH
13. Will-Substitutes: The Perspective of Creditors in Germany, and England and Wales

REINHARD BORK
14. Will-Substitutes and the Claims of Family Members and Carers

JONATHAN HERRING
15. Will-Substitutes and the Family: A Continental Perspective

ANNE RÖTHEL
16. Exploring Means of Transferring Wealth on Death: A Comparative Perspective

ALEXANDRA BRAUN AND ANNE RÖTHEL

Über Autor(innen)

Röthel, Anne
Anne Röthel is Professor of Law, Chair of Civil Law, European and International Private Law at the Bucerius Law School in Hamburg.

Braun, Alexandra
Alexandra Braun is Lord President Reid Professor of Law at the School of Law at the University of Edinburgh

Photo courtesy of Faculty of Law, University of Oxford.

Alexandra Braun is Professor of Comparative Private Law at the University of Oxford and Fellow and Tutor in Law at Lady Margaret Hall, Oxford.
Anne Röthel is Professor of Law, Chair of Civil Law, European and International Private Law at the Bucerius Law School in Hamburg.