Die kollisionsrechtliche Behandlung von trusts im Zusammenhang mit der EuErbVO - 10.1628/rabelsz-2021-0026 - Mohr Siebeck
Law

Raphael de Barros Fritz

Die kollisionsrechtliche Behandlung von trusts im Zusammenhang mit der EuErbVO

Volume 85 () / Issue 3, pp. 620-652 (33)
Published 02.07.2021

23,10 € including VAT
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Few legal institutions cause more difficulties in the context of the European Succession Regulation (ESR) than trusts. There is, for instance, hardly any agreement on the scope of the exception created for trusts in Art. 1 para. 2 lit. j ESR. There is also widespread support in academic literature for the application of Art. 31 ESR to trusts, although neither the precise contours of this enigmatic provision nor its exact functioning in connection with trusts has yet been established. The present article addresses, therefore, the question of how trusts are to be treated within the ESR. In particular, it will be shown how Art. 1 para. 2 lit. j ESR is to be understood against the background of Recital 13. In addition, the question will be raised as to what extent Art. 31 ESR has any importance at all in connection with trusts.
Authors/Editors

Raphael de Barros Fritz No current data available.