Mateo Vaquer Garau: Introduction to Spanish Inheritance Law, Kartoniert / Broschiert

Klappentext

With more and more people choosing to live permanently in Spain or to acquire a second home there, Spanish inheritance law is becoming increasingly important. Spanish inheritance law applies to all those who habitually reside in Spain, regardless of their nationality. Therefore, it is particularly important for foreigners living in Spain to familiarise themselves with the regulations in order to optimise their estate and ensure that their will is fully taken into account or to look for another choice of law. Spanish inheritance law differs fundamentally from what northern Europeans are familiar with in many respects. The family and its provision plays a much greater role, which can lead to problems not only for patchwork families. This book provides a detailed introduction to the principles and peculiarities of Spanish inheritance law. It sheds light on the strict rules of forced heirship, which often set limits to the testator's free will, and explains the differences in autonomous regions such as Catalonia, the Basque Country or Galicia, which each have their own inheritance laws. The EU Succession Regulation is also considered, which allows foreigners in Spain to choose their country of origin's inheritance law in favour of their home country in order to circumvent the binding forced heirship provisions of Spanish law. The inheritance tax aspects and options are also presented. With practical tips and concrete instructions for estate planning, from tax-optimised asset transfer to the protection of the spouse, this book is aimed at testators and heirs as well as legal professionals looking for a reliable basis in Spanish inheritance law. The author provides a well-founded insight into a changing field of law and also explains potential future developments, which could be characterised by growing digitalisation and Europe-wide harmonisation. This work is a guide for anyone who wants to understand and actively shape the complexity and opportunities of Spanish inheritance law.