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Inheritance statutes for inheritance contracts: glossary to the Decision of the Supreme Court of 19 March 2021, III CSKP 69/21

inheritance law testator heir inheritance contracts inheritance

The subject of the study is a complex and multifaceted, and at the same time extremely important — especially from a practical point of view — issue in the field of international inheritance law. The problem revolves around a situation more and more frequent in recent times, where a Pole living permanently abroad (in this case in Germany) decides to dispose of their property in the event of death. The assessment of the admissibility of such behavior and the legal effects of the disposition prepared in Germany by the courts of both instances as well as by the Supreme Court seems to ignore important substantive issues which, if taken into account, could change the position of the courts expressed in the present case. An additional argument justifying the need for a thorough analysis of the above-mentioned decision is the fact that it may be the beginning of the shaping of the jurisprudence in inheritance cases with a cross-border element. However, this line of reasoning — for the reasons presented in this gloss — does not seem correct.

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