Europeiskt arvsintyg
En granskning av det internationella arvsintyget i EU
European certificate of successionCross-border inheritance lawInternational family lawEUEU regulation of successionGränsöverskridande arvsrättInternationell familjerättEUEuropeisk arvsförordningEuropeiskt arvsintyg
The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states. Because of this, a decision from one authority/court in a member state will also be applicable in the other member states. This means that national law in a certain capacity becomes cross-border law, which requires strong regulation. The certificate itself cannot be counted as an estate inventory, choice of law, will, or similar. It can however be a basis for a decision concerning inheritance. The certificate can be considered as an acknowledgement of a decision from one member state, which will also be applicable in the other member states. In Sweden, the certificate will be issued by ?Skatteverket? (the Swedish tax agency). The European certificate of succession will considerably simplify the cross-border inheritance process for EU-citizens.