«The International Liechtenstein Estate Law»

The main purpose of the International Inheritance Law is to determine the jurisdiction, the laws of which shall apply in case of an international inheritance. An inheritance qualifies as international if the deceased is not a citizen of the state of his residence, has his residence or domicile abroad or parts of the estate are situate abroad. Due to the increasing mobility of persons and capital inheritance becomes – in particular in Liechtenstein – more and more an international issue.

Pursuant to the laws of Liechtenstein the personal status of the deceased at the time of his death determines the applicable laws of inheritance. If the rules of international competence provide that the inheritance procedure shall take place in Liechtenstein, the Inheritance Law of Liechtenstein will apply unless the deceased was a foreigner or a Liechtenstein person living abroad and has chosen that another inheritance law shall apply (profession iuris). The laws of the last permanent residence or in case of another citizenship the laws of this country may be chosen.

This book tries to compare the International Inheritance Law of Liechtenstein, which combines innovative elements of the International Private Law of Austria and Switzerland, with these two countries. Knowledge of this legal field is important for everybody who deals with “estate planning”.

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