
Contents
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SECTION A: BRIEF SURVEY OF THE LOCAL SYSTEM SECTION A: BRIEF SURVEY OF THE LOCAL SYSTEM
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1. Type of System 1. Type of System
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2. Wills 2. Wills
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3. Intestacy 3. Intestacy
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4. Freedom of Testation 4. Freedom of Testation
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5. Maintenance 5. Maintenance
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6. Community Property between Husband and Wife 6. Community Property between Husband and Wife
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7. Joint Property 7. Joint Property
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8. Gifts (Inter Vivos) 8. Gifts (Inter Vivos)
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9. Capacity 9. Capacity
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10. Authority (Court, Notarial, or Other) 10. Authority (Court, Notarial, or Other)
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11. Invalidity of Will 11. Invalidity of Will
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12. Simultaneous Death 12. Simultaneous Death
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13. Presumption of Death 13. Presumption of Death
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14. Estate Taxes 14. Estate Taxes
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15. Administration of Estates 15. Administration of Estates
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16. Domicile/Nationality 16. Domicile/Nationality
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17. Charitable Giving 17. Charitable Giving
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SECTION B: APPLICABLE LAW/PROCEDURE WHERE FOREIGN ELEMENTS ARE INVOLVED SECTION B: APPLICABLE LAW/PROCEDURE WHERE FOREIGN ELEMENTS ARE INVOLVED
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1. Jurisdiction 1. Jurisdiction
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2. Applicable Law 2. Applicable Law
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3. Foreign Succession/Inheritance Orders 3. Foreign Succession/Inheritance Orders
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4. Two or More Succession or Probate Orders 4. Two or More Succession or Probate Orders
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5. Assets 5. Assets
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6. Expert Evidence 6. Expert Evidence
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7. Unity of Succession 7. Unity of Succession
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8. Formalities 8. Formalities
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9. Hague Convention 9. Hague Convention
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10. Wills 10. Wills
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11. Domicile/Nationality 11. Domicile/Nationality
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12. Taxation 12. Taxation
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Cite
Abstract
This chapter examines the local system of the Czech Republic. It first discusses the inheritance by a will which is regulated by Civil Code. The Code provides for the following kinds of will: wills before witnesses or an allographic will. The chapter emphasizes that the document has to be signed before two witnesses and the testator must declare that the document contains his last wishes. This chapter also explores the automatic state of marital ownership in the Czech Republic. It argues that it is one of community of assets, unless a pre-nuptial contract to the contrary was entered into or it was separated during marriage, will usually only exclude assets individually owned by the spouses prior to marriage, or gained through inheritance during the marriage. Ultimately, the chapter investigates the compulsory shares and freedom of testation under Czech Republic law. It stresses that there are compulsory shares for protected heirs who are the deceased’s children. If the children do not inherit, their children (the grandchildren) are protected heirs.
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