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The Construction Of The Heritage Deduction System

Posted on:2017-01-26Degree:MasterType:Thesis
Country:ChinaCandidate:X Y LiuFull Text:PDF
GTID:2296330503987671Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
Fairness is one of the most important principles when it comes to civil law. Heritage segmentation is a vital constituent part of the inheritance law and its basic principle is to maintain fairness between coheirs. Confirmed and effective heritage is the premise to realize equal segmentation. The function of heritage deduction system is exactly that the deceased should equally treat all successors through legal fiction. When the inheritance occurs, he shall classify special gift before his death into the heritage, confirm the scope of the successional heritage and add successional portions of all the successors so as to realize substantial fairness of heritage segmentation. Originating from the Roman law and the Germanic law, heritage deduction system has been accepted and developed in the civil codes of civil law countries (regions). Playing a role in balancing inheritance interests between successors, it is an indispensable system for the modern inheritance law. From the perspective of current laws and regulations in China, Article 13 of Law of Succession of the PRC stipulates that due consideration shall be given to successors who are unable to work and have special financial difficulties so as to revise the successional portion, but since the stipulation is not complete enough, it cannot fully realize the function to balance inheritance interests. Therefore, based on the absence of present legal criterion in China and the law’s eternal pursuit of fair value, the introduction of the heritage deduction system is an important aspect to improve the succession law in China. Through the comparative study method, the paper compares the heritage deduction system with other similar heritage segmentation systems to demonstrate the irreplaceability of this system.Meanwhile, the paper compares legislation cases of civil law countries (regions) and Chinese Taiwan about the heritage deduction system and combines the practical situation and laws in China to establish a heritage deduction system that complies with the economic development trend of China, lives up to ethic codes and contributes to relieve contradictions and construct the harmonious society.
Keywords/Search Tags:Special Gift before One’s Death, Deduction, Heritage Segmentation, Heritable Share, Legal Portion
PDF Full Text Request
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