Ethical Wills – a Continental Law Perspective
Ethical wills are testaments, or planning instruments mortis causa alike, that contain provisions regarding the deceased’s (non-economic) values rather than his (economic) valuables. The authors define and analyse the substance and form of ethical wills from a comparative Continental law perspectiv...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Oñati International Institute for the Sociology of Law
2014-01-01
|
| Series: | Oñati Socio-Legal Series |
| Subjects: | |
| Online Access: | https://opo.iisj.net/index.php/osls/article/view/322 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Ethical wills are testaments, or planning instruments mortis causa alike, that contain provisions regarding the deceased’s (non-economic) values rather than his (economic) valuables. The authors define and analyse the substance and form of ethical wills from a comparative Continental law perspective, drawing on Belgian, Dutch, French and German law. The focus primarily is on charges or conditions in restraint or constraint of (non-) denominational or family choices by testamentary beneficiaries; and in this context it is contended that both the doctrine of public policy (“ordre public”) and the horizontal application of the ECHR extensively restrict testamentary freedom. Nevertheless, the analogous application of estate planning techniques increasingly allows benevolent testators to plan their ethical legacy.
Los testamentos éticos son testamentos, similares a instrumentos de planificación mortis causa, que contienen disposiciones relativas a los valores (no económicos) del difunto, en lugar de sus objetos de valor (económico). Los autores definen y analizan el contenido y la forma de los testamentos éticos desde una perspectiva comparativa de derecho continental, basada en la legislación belga, holandesa, francesa y alemana. Se centra principalmente en los cargos o las condiciones de restricción o limitación de las opciones (a)confesionales o familiares de los herederos; y en este contexto se afirma que tanto la doctrina de política pública ("ordre public") como la aplicación horizontal del Tribunal Europeo de Derechos Humanos, restringen ampliamente la libertad testamentaria. Sin embargo, la aplicación análoga de técnicas de planificación y gestión patrimonial y sucesoria, permite cada vez más a los testadores de últimas voluntades planificar su legado ético.
DOWNLOAD THIS PAPER FROM SSRN: http://ssrn.com/abstract=2431115
|
|---|---|
| ISSN: | 2079-5971 |