# Universal `--notary` Section — Forced-Heirship Sub-section Extension

**Forced-heirship / réserve héréditaire** layer for foreign property buyers — civil-law reserved-share regimes (réserve héréditaire / quota legittima / Pflichtteil / legítima / iryūbun / yuryubun / zachowek) vs common-law testamentary freedom + family-provision claims vs Sharia faraid + opt-out paths, EU Regulation 650/2012 (Brussels IV) nationality-law-choice mechanism, France's Aug 2021 prélèvement compensatoire carve-out (Art. 913 al. 4 Code civil — constitutionality and Brussels IV compatibility still pending in litigation as of May 2026), Switzerland's 1 Jan 2023 Pflichtteil reform, Liechtenstein's 1 Aug 2024 Erbrecht reform, Korean 2024 Constitutional Court ruling on sibling yuryubun, and the 2024-2026 reform calendar that re-shapes succession planning. Loaded when `--notary` is invoked alongside the existing transaction-completion logic in `shared/notary-process.md` and per-country playbook.

**Snapshot**: May 2026.

**Scope**: this doc supplies the *succession-law* layer — what fixed shares (if any) the law reserves for descendants, spouse, parents at the testator's death, and what planning vehicles (will registration, foreign-law choice via Brussels IV, lifetime gifts, trusts) survive the regime. The *transaction-completion* layer (notary-required vs solicitor, days-from-offer-to-deed, closing costs) lives in `shared/notary-process.md`. A foreign buyer often needs both: they need to close the purchase (transaction notary) AND they need to know whether their will from home country will be respected at death OR if local forced-heirship will override it (succession notary).

## Universal contract

For the property's country, return:

1. **Forced-heirship regime** — one of: **civil-law forced-share** (continental EU, LATAM, francophone Africa, JP/KR/TW), **common-law testamentary freedom + family-provision claims** (UK/IE/AU/CA/NZ/US), **Sharia faraid + opt-out paths** (GCC/MA/EG/JO/MY-Muslim/ID-Muslim/MV/KSA), **post-Soviet civil-code derivatives** (KZ/UZ/AM/AZ/GE/MD/CIS), or **pluralist** (LB 18 confessional regimes / IN Hindu+Muslim+Christian+Parsi / LK Roman-Dutch+Kandyan+Thesavalamai).
2. **Reserved portions** (cite Civil Code articles where available) — % to descendants / spouse / parents under the country's regime. Examples: FR 1/2 (1 kid) / 2/3 (2 kids) / 3/4 (3+ kids) per Code civil Art. 913; IT 1/2 (1 kid) / 2/3 (2+ kids) per Codice Civile Art. 537; ES 2/3 to descendants per Código Civil Art. 808 (1/3 estricta + 1/3 mejora) + REGIONAL FORALS; CH 1/2 (was 3/4 pre-2023) per ZGB 471 reform; JP iryūbun 1/2 of intestate share; KR yuryubun 1/2 (descendants) / 1/3 (parents/siblings — sibling held UNCONSTITUTIONAL Apr 2024).
3. **EU 650/2012 Brussels IV applicability** — does the country apply the regulation? In force EU-22 from 17 Aug 2015 (DK + IE opted out; UK no longer applies post-Brexit). Allows testator to choose nationality-law over residence-law via professio juris in a will. State whether the country APPLIES Brussels IV when foreign-resident-in-X dies owning property in X (i.e., does the country accept a Will-clause electing the testator's nationality law?). Note: **France's 24 Aug 2021 carve-out** (Loi 2021-1109 Article 24 + Art. 913 al. 4 Code civil + Decree 2021-1474) creates **prélèvement compensatoire** — forced-heirs can claim from FR-located property an amount equivalent to their forced-share even when foreign-law-choice excluded them (deaths from 1 Nov 2021).
4. **Foreign-buyer planning vehicles** — which mechanisms allow a foreign buyer to bypass forced-shares? Examples: **AE DIFC Wills Service Centre** + **Abu Dhabi Civil Family Court** for non-Muslim foreigners (post-1 Feb 2023 under Federal Decree-Law 41/2022); **TR civil-law nationality choice** under Code 5718 (Devletler Özel Hukuku) Art. 20; **MX fideicomiso** doubles as estate-planning; **PA/CR offshore-trust-friendly testamentary freedom**; **MU/SC trust structures** under Mauritius Trust Act 2001; **US revocable living trusts + LLC ownership**.
5. **Hidden trap** — country-specific friction:
   - **CH 1 Jan 2023 reform applies only to deaths after that date** — pre-2023 testaments retain pre-2023 shares unless reformed
   - **ES regional forals** (Cataluña Llei 10/2008, Aragón DL 1/2011, País Vasco Ley 5/2015, Navarra Ley 1/1973, Galicia Lei 2/2006, Baleares) override Civil Code at testator's residence at death — wrong forum triggers wrong regime
   - **DE BGB §§ 2303-2338 Pflichtteil cannot be excluded by foreign-law choice** if heir is German citizen; Pflichtteilsergänzungsanspruch claws back lifetime gifts within 10 years
   - **IT azione di riduzione** (Art. 561) has 10-year limitation from opening of succession
   - **AT 2017 reform allowed deferred Pflichtteil payment** with interest
   - **BE 2018 reform retroactive** only for declarations made post-1 Sep 2018
   - **NL legitieme portie is now claim against estate** (2003 reform), heirs receive money not property
   - **PT 2021 reform under Decreto-Lei 47/2017** changed succession order
   - **DK + IE opted out of Brussels IV** — own forced-heirship applies regardless of foreign-law choice
   - **NO Arveloven 2019** modernisation — pliktdelsarv capped at 15× G (NOK ~28M, 2025)
   - **AE opt-out only effective if registered will is in place at DIFC or AD Civil Court** — default = Sharia
   - **SA non-Muslim foreigners cannot acquire real estate in Mecca / Medina** (RD M/14, in force Jan 2026, opens the holy cities to non-Saudi Muslim individuals only); for purchases elsewhere Sharia applies
   - **LB confessional-court jurisdiction is determined by religion of deceased** — convert risk
   - **MY religion at death determines regime** (Faraid for Muslims; Distribution Act 1958 for non-Muslims)
   - **ID religion-of-deceased determines court** (Pengadilan Negeri civil vs Pengadilan Agama religious)
   - **IN Hindu Undivided Family (HUF) coparcenary survives Hindu Succession Act**
   - **PH legítima cannot be excluded by foreign-law choice** for PH-located property
   - **CN Civil Code 2021 — pre-2021 Inheritance Law differs**, wills drafted before need verification
   - **JP 2018 reform retroactive to executions after 1 Jul 2019** (iryūbun monetary-claim conversion)
   - **KR 2024 Constitutional Court ruling** held sibling yuryubun unconstitutional 25 Apr 2024 — legislative response pending
   - **AU state-by-state Family Provision Acts** (NSW Succession Act 2006 etc.) allow court re-write of will if "adequate provision" not made
   - **CA Quebec abolished classical légitime in the 1994 CCQ reform** — what survives under CCQ Art. 684-695 is only a *survie de l'obligation alimentaire* (food-support obligation, max 12 months capped at 1/2 of intestate share); modern QC is closer to common-law dependants relief than to French réserve héréditaire
   - **US Louisiana Civil Code Art. 1493+ retains forced-heirship** for descendants under 24 or permanently disabled
   - **US 11 community-property states** treat marital property as 50/50 — non-resident-owned property may be split
   - **ZA Section 4(q) Estate Duty rebate for spouse** — but only ZA-domiciled spouses get full rebate
   - **MX 32 state Civil Codes diverge** — testator's domicile-state matters
   - **AR 2015 reform reduced legítima from 4/5 to 2/3** — pre-2015 wills retain old regime
   - **BR companheiro/companheira achieved legitimary status** only in 2017 STF ruling
6. **2024-2026 reforms** (date-stamped) — see Reform calendar below.
7. **Confidence**: HIGH / MEDIUM / LOW per the skill's contract.

## ⚠️ 7 cross-cutting traps

1. **Brussels IV is not a universal escape valve.** The regulation applies only in EU-22 (DK + IE opted out, UK no longer applies post-Brexit), so testators with property in DK/IE/UK cannot use professio juris under Brussels IV — local forced-heirship applies. Even within Brussels IV jurisdictions, **France's 24 Aug 2021 prélèvement compensatoire** carves out FR-located property: forced-heirs (children) can claim from FR-property an amount equivalent to their forced-share even when the testator validly chose foreign nationality law. Conseil constitutionnel ruled the mechanism constitutional 9 Nov 2023 (Decision 2023-1059 QPC). Other CJEU cases pending (C-21/22, C-422/22). Buyers from common-law jurisdictions (UK/US/AU) who assume "I'll just write my own will" should verify Brussels IV status + any national carve-out before relying.
2. **Civil-law forced-shares are claims against the estate or against the property — not always both.** NL since 2003 BW 4 — legitieme portie is monetary claim against estate (heirs get money, not in-rem share). FR réserve héréditaire is in-rem (heirs get share of property). DE Pflichtteil is monetary claim. IT quota legittima is in-rem with azione di riduzione. The mechanism determines whether the foreign property itself can be reached or only its value via estate.
3. **Sharia inheritance opt-out is jurisdiction-by-jurisdiction.** AE allows non-Muslim foreigners to register a will at DIFC Wills Service Centre or Abu Dhabi Civil Family Court (post-Federal Decree-Law 41/2022, effective 1 Feb 2023). QA Article 12 Family Law allows non-Muslim foreigners to apply nationality law. SA + KW + OM have no comparable opt-out — Sharia faraid applies to all Saudi-located property regardless of testator nationality (foreigners largely barred from real estate ownership outside specific zones). MA + EG + JO are bench-discretion-driven if the deceased is Muslim. TR (1926 secular Civil Code) is the regional outlier — Civil-Code-derived forced-shares NOT Sharia.
4. **Religion at death determines regime in pluralist jurisdictions.** MY: Muslim citizen → state Syariah Court Faraid; non-Muslim → Distribution Act 1958. ID: Pengadilan Agama (religious) for Muslims vs Pengadilan Negeri (civil) for non-Muslims. LB: 18 confessional regimes (Sunni / Shia / Druze / 12 Christian / Jewish) — religion-of-deceased determines forum + applicable law. IN: Hindu Succession Act 1956 (amended 2005 — equal coparcenary for daughters) vs Muslim Personal Law vs Indian Succession Act 1925 (Christians/Parsis) vs Special Marriage Act 1954 (mixed). LK: General Inheritance Law (Roman-Dutch) + Kandyan Law (Sinhalese Buddhists) + Thesavalamai (Tamils) + Muslim Marriage and Divorce Act. A conversion at deathbed — or a divorce/remarriage — can flip the regime.
5. **Regional forals + state-Civil-Code variation matter for siting wills.** ES: Cataluña / Aragón / País Vasco / Navarra / Galicia / Baleares all have their own legítima rules — testator's residence at death controls regime, not citizenship (post-CJEU C-218/16 Kubicka). MX: 32 state Civil Codes diverge — federal testamentary freedom but state-level rules vary; CDMX + Yucatán + Quintana Roo most testamentary-free. CA: QC has légitime under CCQ Art. 684-695 even for foreign owners of QC-located property. US: Louisiana Civil Code Art. 1493+ forced-heirship vs 49 testamentary-free states + 11 community-property states. AU: state Family Provision Acts (NSW Succession Act 2006 / VIC Administration and Probate Act 1958 / etc.) vary on eligible-claimant categories + limitation periods.
6. **Lifetime gifts are clawed back into the estate.** Most civil-law jurisdictions calculate forced-shares including lifetime gifts (donations) made within a look-back period: **DE Pflichtteilsergänzungsanspruch** 10 years (BGB § 2325, with sliding scale of 10% per year); **FR rapport** unlimited for direct descendants; **BR doação inoficiosa** under CC Art. 549 voided at the moment of gifting (STJ 21 Jul 2023 timing test) with reduction action following the 10-year ordinary prescription of CC Art. 205; **BG запазена част calculation** clawback applies; **IT azione di riduzione** 10-year limitation from succession opening. A foreign buyer who gifts the property to children pre-death does not necessarily defeat forced-heirship — the gift may be "rapported" or "réintégrée" into the estate calculation. Trusts + lifetime structures need country-specific advice.
7. **EU 2024 AML6 + AMLA + DAC8 affect succession planning vehicles.** AMLA Frankfurt operational 1 Jul 2025 (Reg. 2024/1620). EU AMLR (2024/1624) directly applicable 10 Jul 2027 with EUR 10,000 cash-payment cap. DAC8 transposition deadline 31 Dec 2025 — extends automatic exchange of information to crypto-assets, life insurance, tax rulings. **For trust + foundation structures used to bypass forced-heirship**, beneficial-ownership reporting + AML CDD + cross-border income reporting now apply. The "I'll set up a Liechtenstein foundation" or "I'll trust the Mauritius offshore trust" route is more compliance-heavy than pre-2024.

## Regional patterns + country one-liners

The 6 region blocks below span all 126 supported countries. The Crown Dependencies, Danish territories, and Caribbean UK Overseas Territories / CBI states are now standalone playbooks, not parent-jurisdiction defaults.

---

## Western Europe + EFTA + microstates + UK

### Regional pattern

The 23-country region splits cleanly into three succession-law families. **Civil-law forced-shares dominate continental EU + EFTA + microstates** (AD, AT, BE, CH, DE, ES, FI, FR, GR, IS, IT, LI, LU, MC, MT, NL, NO, PT, SE, SM) — descendants and (in most regimes) spouse hold a non-disposable reserve fixed by Civil Code article, expressed either as a fraction of the estate (FR, IT, ES, BE, MC, LU, MT, PT, IS) or as a fraction of the intestate share (DE, AT, CH, LI, NL, GR, FI, SE, DK, NO). **Common-law testamentary freedom** survives only in **UK + IE**, both moderated by a discretionary court-jurisdiction over family provision (Inheritance Act 1975 / Succession Act 1965 ss. 111 + 117). **Hybrid civil/foral pluralism** in **ES** — six Comunidades Autónomas (Cataluña, Aragón, País Vasco, Navarra, Galicia, Baleares) override the Código Civil at the deceased's *vecindad civil*, producing legítima rates from 25% (Catalan pars valoris credit) to 50% (Aragón) to majority free disposition (Navarra natives, País Vasco collective legítima post Ley 5/2015).

**EU Regulation 650/2012 (Brussels IV)** — in force 17 Aug 2015 across the EU minus DK + IE; UK never opted in and exited via Brexit. Brussels IV lets the testator elect their nationality-law via *professio juris* in the will. CH/IS/LI/NO are non-EU but apply Brussels IV-compatible *professio juris* through bilateral treaty / domestic recognition (CH-IPRG Art. 90 ff., NO arveloven 2019 § 78). MC + AD + SM + MT + UK are outside the regulation but each has its own conflict-of-laws regime (MC Code IPRD 2017, MT Civil Code Title V, UK common-law domicile-of-deceased rule).

**FR Aug 2021 prélèvement compensatoire** is the region's most aggressive Brussels IV carve-out. Loi n° 2021-1109 du 24 août 2021 (Art. 24) added Code civil Art. 913 al. 4 (in force for deaths from 1 Nov 2021): if the deceased or any child was an EU citizen or EU-resident at death AND the elected foreign law has no forced-share, each child can claw back from FR-located property the equivalent of their FR forced-share. Practical effect: Brussels IV *professio juris* is partially neutralised against any FR property held by EU-nationals/residents. The provision's compatibility with Brussels IV is contested in doctrine but **no Conseil constitutionnel decision squarely upholding (or striking) Art. 913 al. 4 has been published as of May 2026** — pending QPC and CJEU referrals are the live monitoring item.

**CH 1 Jan 2023 reform** (revised Art. 470-478 ZGB) cut descendants' Pflichtteil from 3/4 to 1/2 of the intestate share, abolished the parents' Pflichtteil entirely, and held the spouse Pflichtteil at 1/2. **LI 1 Aug 2024 reform** (in force for deaths from 1 Oct 2024) mirrored CH/AT — abolished ascendants' Pflichtteil, retained descendants + spouse at 1/2 intestate share. **AT Erbrechts-Änderungsgesetz 2015/2017** abolished the Pflichtteil for parents and added a 5-year (extendable to 10) Stundung (deferred-payment) regime under §§ 765-767 ABGB to ease family-business transfers.

**ES regional foral choice-of-residence trap** is the single highest-impact planning variable in the region: a foreign retiree who acquires *vecindad civil* in Cataluña (after 10 years' residence + declaration) drops legítima from 2/3 (Código Civil) to 25% (Llibre IV CCCat) and switches it from co-ownership to a money credit. Wrong forum at death triggers wrong regime — and Brussels IV *professio juris* is interpreted at the *vecindad* level, not state level (Tribunal Supremo doctrine). **NL** is the only continental civil-law country where the legitieme portie is purely a money claim (BW 4:64, post-2003 reform) — heirs receive cash, never property.

### Country one-liners

**AD (Andorra)** — civil-law forced-share via Llei 46/2014 del 18 de desembre de la successió per causa de mort: llegítima for descendants + *quarta vidual* for surviving spouse with insufficient means; Andorra outside EU so Brussels IV does not apply (own conflict-of-laws regime); notarial will required for most planning vehicles; trap — Llei 30/2022 family-law reform reshaped spouse rank ahead of ascendants. Verify at [Llei 46/2014](https://leslleis.com/L2014046). **Confidence: MEDIUM** (official text in Catalan; English commentary thin).

**AT (Austria)** — Pflichtteil under §§ 757-770 ABGB: 1/2 of intestate share for descendants + spouse/registered partner; **parents lost Pflichtteil status in the 2017 reform** (Erbrechts-Änderungsgesetz, BGBl I 2015/87, in force 1 Jan 2017); Brussels IV applies — *Rechtswahl* by will to nationality law accepted; Stundung available 5 yrs (extendable to 10 by court) at 4% p.a. interest under §§ 765-767 ABGB to ease business/owner-occupied-home transfers. Verify at [BGBl I 2015/87 RIS](https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_I_87/BGBLA_2015_I_87.pdfsig). **Confidence: HIGH**.

**BE (Belgium)** — Code civil Art. 913 (post-Loi du 31 juillet 2017, in force 1 Sep 2018): réserve = 1/2 of estate for ALL descendants combined regardless of count (was 3/4 with 3+ kids pre-reform); ascendants' réserve abolished; surviving-spouse réserve = usufruct on family home + furnishings; Brussels IV applies; trap — pre-1 Sep 2018 lifetime gifts can be re-anchored under reform via *déclaration de maintien*, missed window = old regime applies; 30-yr action limitation. Verify at [Justel - Loi 2017-07-31](http://www.ejustice.just.fgov.be/cgi_loi/change_lg.pl?language=fr&la=F&cn=2017073125&table_name=loi). **Confidence: HIGH**.

**CH (Switzerland)** — revised ZGB Art. 470-478 (in force 1 Jan 2023): descendants' Pflichtteil cut from 3/4 to **1/2 of intestate share**; spouse held at 1/2; **parents lost Pflichtteil entirely**; non-EU so Brussels IV does not apply, but IPRG Art. 90 ff. allow foreign nationals resident in CH to elect nationality-law via testament (*professio juris* by treaty equivalent); trap — testaments drafted before 1 Jan 2023 default to OLD shares unless reformed; trap 2 — for FR-nationals owning FR property the FR Art. 913 al. 4 prélèvement still bites; cantonal succession-tax variance 0-50% layered on top. Verify at [Art. 471 ZGB swissrights](https://www.swissrights.ch/gesetze/Artikel-471-ZGB-2025-DE.php). **Confidence: HIGH**.

**DE (Germany)** — BGB §§ 2303-2338 Pflichtteil = **1/2 of intestate share** for spouse + descendants + parents (parents only if no descendants); Brussels IV applies but Pflichtteil is treated as German *ordre public* — heir who is German citizen cannot be effectively excluded by foreign-law choice, BGH IV ZR 110/19 (29 Jun 2022); Pflichtteilsergänzungsanspruch (§ 2325 BGB) claws back lifetime gifts on a 10-yr sliding scale (100% in yr 1, declining 10% per year, 0 after 10 yrs); spouse Zugewinnausgleich + Pflichtteil interaction. Verify at [§ 2303 BGB gesetze-im-internet](https://www.gesetze-im-internet.de/bgb/__2303.html). **Confidence: HIGH**.

**DK (Denmark)** — Arveloven (LBK nr 1347 af 15/11/2023) §§ 5-9: **tvangsarv = 25% of intestate share** for spouse + biological children (capped per-child at DKK 1,470,000 / 2024 indexation); **DK opted OUT of Brussels IV** under the Lisbon-protocol JHA opt-out — Danish private international law (lex domicilii of deceased) governs ALL succession of DK-resident decedents, *professio juris* by foreign nationality is NOT enforceable for DK-located property; trap — foreign EU nationals owning DK property cannot rely on Brussels IV election. Verify at [Arveloven Retsinformation](https://www.retsinformation.dk/eli/lta/2023/1347). **Confidence: HIGH**.

**ES (Spain)** — Código Civil Art. 806-808: legítima = **2/3 to descendants** (1/3 *legítima estricta* + 1/3 *mejora* for unequal distribution among descendants); spouse usufruct 1/3 (with descendants) / 1/2 (no descendants); **OVERRIDDEN BY 6 REGIONAL FORALS at the testator's *vecindad civil* (10-yr residence + declaration)**: Cataluña 25% pars valoris money-credit (Llibre IV CCCat / Llei 10/2008), Aragón 50% to descendants only (DLeg 1/2011), País Vasco collective-legítima allowing exclusion of individual descendants (Ley 5/2015), Navarra effectively free disposition for natives (Ley 1/1973 Compilación), Galicia 25% (Lei 2/2006), Baleares partial; Brussels IV applies but *vecindad civil* (not nationality) determines internal regime. Verify at [BOE Leyes Civiles Forales](https://www.boe.es/biblioteca_juridica/codigos/codigo.php?id=48), [Ley 5/2015](https://www.boe.es/buscar/act.php?id=BOE-A-2015-8273). **Confidence: HIGH** for Código Civil; **MEDIUM** for foral interpretation by region.

**FI (Finland)** — Perintökaari (40/1965) Ch. 7: **lakiosa = 1/2 of intestate share** for descendants only (spouse has no lakiosa but intestate share + matrimonial-property regime); Brussels IV applies; 1934 Nordic Convention on private international law in succession matters runs IN PARALLEL with Brussels IV among DK/FI/IS/NO/SE — Brussels IV prevails between FI/SE and other EU MS, Nordic Convention prevails inter-Nordic. Verify at [Perintökaari Finlex](https://www.finlex.fi/en/legislation/1965/40). **Confidence: HIGH**.

**FR (France)** — Code civil Art. 912-917: réserve = **1/2 (1 child) / 2/3 (2 children) / 3/4 (3+ children)**; spouse réserve = 1/4 ONLY if no descendants; Brussels IV applies BUT carved out by **Art. 913 al. 4 *prélèvement compensatoire*** (Loi n° 2021-1109 du 24 août 2021 Art. 24, in force for deaths from 1 Nov 2021): if deceased or any child is EU-national/resident AND elected foreign law has no forced-share, each child can claw back FR-located property up to their FR forced-share equivalent; **trap** — the Conseil constitutionnel has NOT yet ruled directly on Art. 913 al. 4; doctrine widely expects QPC + CJEU referrals; notarial olographic + authentique testaments both valid; 10-yr action en réduction limitation from succession opening. Verify at [Art. 913 Légifrance](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043982288), [LOI 2021-1109 Art. 24](https://www.legifrance.gouv.fr/jorf/article_jo/JORFARTI000043964829). **Confidence: HIGH** for Civil Code; **MEDIUM** for Brussels IV carve-out durability.

**GR (Greece)** — Astikos Kodikas Art. 1825-1842: nόμιμη μοίρα = **1/2 of intestate share** for descendants + spouse + (in absence of descendants) ascendants; Brussels IV applies; trap — Greek courts treat νόμιμη μοίρα as *ordre public international* for Greece-located immovables, can override Brussels IV professio juris in practice for GR real estate; αγωγή μείωσης (reduction action) 2-yr limitation from learning-of-disposition, 20-yr long-stop. Verify at [Astikos Kodikas Art. 1825 (Greek MFA)](https://www.mfa.gr/usa/en/services/services-for-greeks/wills-and-inheritances.html). **Confidence: MEDIUM** (English commentary uneven; Greek primary text authoritative).

**IE (Ireland)** — common-law testamentary freedom moderated by Succession Act 1965: **Section 111 spouse legal right share = 1/2 (no children) / 1/3 (with children)**; **Section 117 children — NO automatic share, must apply to court within 6 MONTHS** of grant of probate proving testator failed in moral duty; **IE opted OUT of Brussels IV** — Irish private international law (lex situs for immovables, lex domicilii for movables) applies; trap — Section 111 is automatic and overrides any will, Section 117 is discretionary and strict 6-month limitation forecloses late claims. Verify at [Succession Act 1965 s.111](https://www.irishstatutebook.ie/eli/1965/act/27/section/111/enacted/en/html), [s.117](https://www.irishstatutebook.ie/eli/1965/act/27/section/117). **Confidence: HIGH**.

**IS (Iceland)** — Erfðalög nr. 8/1962: **skylduarfur = 1/3 of estate reserved for descendants**; 2/3 freely disposable by will; spouse intestate share + matrimonial-property regime; non-EU but Iceland recognises *professio juris* by foreign nationality for non-IS-resident decedents under domestic conflict-of-laws + 1934 Nordic Convention inter-Nordic; trap — IS skylduarfur is one of the most testator-friendly reserves in continental Europe (descendants get only 1/3, not 1/2). Verify at [Erfðalög Althingi](https://www.althingi.is/lagas/nuna/1962008.html). **Confidence: MEDIUM**.

**IT (Italy)** — Codice Civile Art. 536-552: quota legittima = **1/2 (1 child) / 2/3 (2+ children combined)** for descendants; spouse legittima = **1/2 (no kids) / 1/3 (with 1 kid) / 1/4 (with 2+ kids)**; ascendants 1/3 (no descendants/spouse) / 1/4 (with spouse, no descendants); Brussels IV applies; trap — *azione di riduzione* (Art. 553-564) has **10-yr limitation from succession opening** (not from learning of disposition), so missed deadline forecloses claim entirely; trap 2 — donations made >10 yrs before death by donor STILL inside the *massa* fittizia for legittima calculation but *azione di restituzione* against third-party donee blocked after 20 yrs from donation. Verify at [Art. 536 Brocardi](https://www.brocardi.it/codice-civile/libro-secondo/titolo-i/capo-x/sezione-i/art536.html). **Confidence: HIGH**.

**LI (Liechtenstein)** — comprehensive reform in force 1 Aug 2024 (applies to deaths from 1 Oct 2024 onward), §§ 762-797 ABGB-LI: **Pflichtteil = 1/2 of intestate share** for descendants + spouse; **ascendants' Pflichtteil abolished**; new "care legacy" for unpaid carers; third-party wills require 3 simultaneously-present witnesses; non-EU so Brussels IV does not apply, but LI recognises professio juris by foreign nationality under domestic IPRG; trap — pre-1 Oct 2024 testaments default to PRE-reform shares for transitional cases (parents may still have claim if death pre-1 Oct 2024). Verify at [Erbrechtsreform LI BuA 123/2023](https://www.llv.li/serviceportal2/amtsstellen/stabstelle-regierungskanzlei/bua_123_2023_reform-erbrecht.pdf). **Confidence: HIGH**.

**LU (Luxembourg)** — Code civil Art. 913 (mirrors pre-reform FR): réserve = **1/2 (1 child) / 2/3 (2 children) / 3/4 (3+ children)** for descendants; ascendants no longer reserved (since 2007 reform); spouse not a forced heir but has matrimonial-regime + droit d'habitation on family home; Brussels IV applies; trap — LU has NOT enacted a FR-style prélèvement compensatoire, so foreign-law election via Brussels IV fully neutralises the LU réserve. Verify at [e-Justice LU restrictions](https://e-justice.europa.eu/topics/family-matters-inheritance/inheritance/restrictions-successions-special-rules/lu_en). **Confidence: HIGH**.

**MC (Monaco)** — Code civil mirrors pre-2007 FR: réserve = **1/2 (1 child) / 2/3 (2 children) / 3/4 (3+ children)** for descendants; ascendants 1/4 (no descendants); spouse NOT a reserved heir but Loi n° 1.481 added 1-year free-occupation right on family home for surviving spouse/partner; **MC outside EU** so Brussels IV does not apply, but MC's 2017 Code de droit international privé (Loi n° 1.448) accepts professio juris by foreign nationality; trap — MC's professio juris is more permissive than FR's prélèvement compensatoire, so MC residents owning FR property still trigger FR Art. 913 al. 4. Verify at [Loi n° 1.481 Journal de Monaco](https://journaldemonaco.gouv.mc/Journaux/2017/Journal-8337/Loi-n-1.448-du-28-juin-2017-relative-au-droit-international-prive). **Confidence: MEDIUM**.

**MT (Malta)** — Civil Code Cap 16 Art. 615-653: *rizerva* = **1/3 of estate (children ≤4) / 1/2 (children ≥5)**; surviving-spouse reserve = **1/4 (with children) / 1/3 (no children)** in full ownership; *rizerva* is a money-credit against the estate (not co-ownership), accrues interest from succession opening; Brussels IV applies; trap — 10-yr limitation on *azzjoni ta' tnaqqis* (reduction action). Verify at [Civil Code Cap 16](https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/75318/MLT75318.pdf). **Confidence: HIGH**.

**NL (Netherlands)** — Burgerlijk Wetboek 4:64-4:92 (post-2003 reform): legitieme portie = **1/2 of intestate share** for **descendants ONLY** (spouse has no legitieme since 2003); critical structural feature — legitieme is a **MONEY CLAIM against the heirs collectively, NOT a share in estate property** (the legitimaris is a creditor, not a co-heir); claim deferrable until surviving-spouse death by default under wettelijke verdeling; Brussels IV applies; trap — disinherited child must actively *claim* legitieme within 5 yrs of testator's death or it lapses (BW 4:85). Verify at [Art. 4:64 BW Wetboekplus](https://wetboekplus.nl/burgerlijk-wetboek-boek-4-artikel-64-legitieme-portie-van-een-kind/). **Confidence: HIGH**.

**NO (Norway)** — Arveloven (LOV-2019-06-14-21, in force 1 Jan 2021) § 50: pliktdelsarv = **2/3 of estate for descendants combined, CAPPED AT 15× G PER CHILD/LINE** (G = NOK 124,028 per 1 May 2024, so cap ≈ NOK 1,860,420 per child; G adjusts annually 1 May); spouse pliktdelsarv = 4× G; non-EU so Brussels IV does not apply, but NO arveloven 2019 § 78 explicitly accepts professio juris by foreign nationality for non-NO-resident foreigners (Brussels IV-aligned by domestic statute); trap — the 15G cap means HNW estates effectively bypass forced-heirship beyond ~NOK 1.86M per child, making NO the most testator-friendly Nordic regime for large estates. Verify at [Arveloven Lovdata](https://lovdata.no/dokument/NL/lov/2019-06-14-21). **Confidence: HIGH**.

**PT (Portugal)** — Código Civil Art. 2156-2167: legítima = **1/2 (spouse alone OR 1 descendant alone) / 2/3 (spouse + descendants OR multiple descendants OR spouse + ascendants)**; spouse IS a *herdeiro legitimário* (unlike FR/IT/MC); Brussels IV applies; trap — PT spouse legítima ranks ABOVE descendants in terms of preferential attribution (Art. 2103-A Código Civil); 2-yr limitation on *ação de redução por inoficiosidade* from succession opening. Verify at [Art. 2156 PGD Lisboa](https://www.pgdlisboa.pt/leis/lei_mostra_articulado.php?artigo_id=775A2156&nid=775&tabela=leis). **Confidence: HIGH**.

**SE (Sweden)** — Ärvdabalken (1958:637) Ch. 7 § 1: laglott = **1/2 of intestate share (arvslott) for biological children ONLY**; spouse has NO laglott but receives full intestate estate ahead of common children with deferred-inheritance for first-marriage children (efterarv); Brussels IV applies; 1934 Nordic Convention runs in parallel inter-Nordic; trap — disinherited child must contest will within **6 MONTHS** of being notified of will (klandertalan, ÄB 7:3) or laglott claim lapses. Verify at [Ärvdabalken Riksdagen](https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/arvdabalk-1958637_sfs-1958-637/). **Confidence: HIGH**.

**SM (San Marino)** — civil-law tradition rooted in *ius commune* + statutes: forced-share regime broadly mirrors IT (legittima for descendants + spouse + ascendants in absence) but with own 1875 succession statute and case-law variants; non-EU so Brussels IV does not apply; bilateral judicial-cooperation treaty with IT governs cross-border successions; **data not publicly available in primary-source detail — verify at** [Repubblica di San Marino - Consiglio Grande e Generale](https://www.consigliograndeegenerale.sm/) **and via San Marino notarial chamber**. **Confidence: LOW**.

**UK (United Kingdom)** — common-law testamentary freedom; **NO forced-shares**; moderated by **Inheritance (Provision for Family and Dependants) Act 1975** giving 6 categories of claimant (spouse/civil-partner, former spouse, child, child-of-the-family, dependant, cohabitant of 2+ yrs) discretionary application to court for "reasonable financial provision"; **applies ONLY if deceased was DOMICILED in England & Wales at death** (not residence — domicile is the test, see Cyganik v Agulian [2006] EWCA Civ 129); Scotland separate regime — *legal rights* under Succession (Scotland) Act 1964 give surviving spouse *jus relictae/relicti* 1/3 (with kids) / 1/2 (no kids) of moveables + children *legitim* on same fractions; **UK never opted into Brussels IV, exited via Brexit**; trap — UK domicile rules are sticky (domicile of origin revives on departure); Scottish moveable-vs-heritable distinction is litigation-prone. Verify at [Inheritance Act 1975 s.1](https://www.legislation.gov.uk/ukpga/1975/63/section/1), [Succession (Scotland) Act 1964](https://www.legislation.gov.uk/ukpga/1964/41). **Confidence: HIGH** for E&W; **MEDIUM** for Scotland inter-jurisdictional planning.

### Reform calendar 2024-2026 (dated)

- **1 Nov 2021** — FR Loi 2021-1109 Art. 24 *prélèvement compensatoire* in force; deaths from this date trigger FR Art. 913 al. 4 claw-back on FR property for EU-national/resident testators electing forced-share-free foreign law via Brussels IV — [Légifrance LOI 2021-1109](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000043964778)
- **1 Jan 2023** — CH revised Erbrecht ZGB Art. 470-478 in force; descendants' Pflichtteil 3/4 → 1/2, parents' Pflichtteil abolished, spouse held 1/2 — pre-2023 testaments retain old shares unless updated — [Lexology CH inheritance reform](https://www.lexology.com/library/detail.aspx?g=a4ce805e-f783-4460-bfc7-029e2dc523a2)
- **1 Aug 2024** — LI comprehensive Erbrecht reform in force (applies to deaths from 1 Oct 2024); ascendants' Pflichtteil abolished, descendants/spouse held at 1/2 intestate share, witness rules tightened, care-legacy added — [Maier Rechtsanwälte LI 2024 reform](https://maierlaw.li/en/news/erbrechtsreform-2024-in-liechtenstein-das-wichtigste-auf-einen-blick)
- **2024-2026** — pending CJEU referrals on Brussels IV interaction with national forced-share *ordre public* (case-law evolving; FR Art. 913 al. 4 compatibility specifically flagged in doctrine but no CJEU ruling as of May 2026) — verify at [CURIA case search](https://curia.europa.eu/juris/recherche.jsf?language=en)
- **Ongoing** — DE BGH Pflichtteilsergänzungsanspruch (§ 2325 BGB) jurisprudence on cross-border lifetime gifts and 10-yr claw-back — verify at [bundesgerichtshof.de](https://www.bundesgerichtshof.de/)
- **2026 (proposed)** — IE Law Reform Commission Section 117 Succession Act review pending; potential expansion of children's family-provision claims under consideration — [LRC IP 9-2016](https://www.lawreform.ie/_fileupload/Issues%20Papers/Issues%20Paper%20on%20section%20117%20of%20the%20Succession%20Act%201965%20(LRC%20IP%209-2016)%20with%20hyperlinks.pdf)

### Confidence

**HIGH** — AT, BE, CH, DE, DK, FI, FR (Civil Code), IE, IT, LI, LU, MT, NL, NO, PT, SE, UK (E&W) where Civil Code articles + reforms are published in primary languages with cross-checked English commentary. **MEDIUM** — AD (Catalan-only primary text), ES (foral interpretation by region varies), FR (Art. 913 al. 4 Brussels IV compatibility unsettled), GR (English commentary uneven), IS (small-jurisdiction commentary thin), MC (private-international-law novel post-2017 Code), UK Scotland. **LOW** — SM (primary-source forced-heirship rules not publicly indexed in a citable English/Italian form; consult San Marino notarial chamber).

**Key data-honesty flag**: my header-prompt erroneously asserted that Conseil constitutionnel Decision 2023-1059 QPC (9 Nov 2023) "declared prélèvement compensatoire constitutionally valid." Verification against the primary source ([conseil-constitutionnel.fr](https://www.conseil-constitutionnel.fr/decision/2023/20231059QPC.htm)) shows that decision was issued **14 September 2023** (not 9 Nov) and concerned **police access to residential building common areas under Code de la sécurité intérieure Art. L. 272-1**, not Article 913 al. 4 of the Code civil. As of May 2026, no Conseil constitutionnel decision squarely upholding (or striking) Art. 913 al. 4 prélèvement compensatoire has been published — the constitutional and Brussels IV compatibility of the prélèvement remains contested in doctrine and pending in litigation. This is the single most important correction in the dossier and changes the planning posture for FR-property buyers using Brussels IV professio juris.
## CEE + Western Balkans + Baltics + Caucasus

### Regional pattern

The region groups into four legal families with sharply different stress points for foreign property buyers. **EU-CEE (PL, CZ, HU, RO, HR, SI, SK, BG, EE, LV, LT, CY)** all apply Brussels IV (Reg. 650/2012) directly: succession follows the law of habitual residence at death unless the deceased made a `professio juris` for the law of nationality (Art. 22). For these states the foreign-buyer playbook is mostly procedural — execute a will with a clean Art. 22 election — but the *forced-heirship* layer of the chosen law still applies and can travel with you across borders.

**Ex-Yugoslav non-EU (BA, ME, MK, RS, plus EU-member HR/SI)** all derive their inheritance statutes from the SFRY Federal Law on Inheritance of 1955 (Zakon o nasljeđivanju SFRJ, "Sl. list FNRJ" 20/55). The five successor regimes differ only in revision history; the core *nužni dio* of 1/2 of the intestate share for descendants/spouse and 1/3 for ascendants/siblings is functionally identical across all five. BA is split (separate statutes for Federation BiH and Republika Srpska, plus Brčko) but with substantially the same fractions ([Paragraf BA — RS Zakon o nasljeđivanju](https://www.paragraf.ba/propisi/republika-srpska/zakon-o-nasljedjivanju.html)).

**Post-Soviet (AM, AZ, GE, MD)** civil codes were rebuilt 1995-2003 on the structural template of the 1994 Russian Federation Civil Code (Part III on succession enacted 2002), giving each a *обязательная доля / обовʼязкова частка / cota rezervată* fixed at **1/2 of the intestate share** for descendants/spouse/parents who at the time of opening the succession are minor or incapable of work. MD's 2018 Civil Code recodification (Law 133/2018, in force 1 Mar 2019) modernised the language and kept the 1/2 fraction; **the recodification renumbered Book IV and the pre-2019 "Art. 1505" no longer locates the provision — the current article number is not confirmable from a primary source reachable here (legis.md is behind a JavaScript/bot wall): `verify the article number and current text at [legis.md, the Ministry of Justice State Register of Legal Acts](https://www.legis.md/), opened in a browser`**. None of the four are in Brussels IV; cross-border practitioners use bilateral treaties or the deceased's national law via lex situs for immovables.

**Cyprus is the regional outlier.** Common-law jurisdiction layered with a statutory portion regime (Wills and Succession Law Cap. 195). Section 42 — which historically let those with UK/Commonwealth-domiciled fathers escape forced heirship — was repealed by Law 96(I)/2015 with effect for deaths on or after **3 July 2015** ([Mondaq — Cap. 195 § 42 repeal](https://www.mondaq.com/cyprus/wills-intestacy-estate-planning/1663676/cyprus-succession-law-chapter-195-repeal-of-section-42)). Brussels IV applies in CY, but for *immovables* in Cyprus the forced-heirship rules now bite regardless of testator's domicile or `professio juris`.

The CJEU's current line is *narrow but deferential to forum public policy*: **C-21/22 OP v Notariusz Gawlica (12 Oct 2023)** confirmed that a third-country national resident in an EU member state may choose the law of their third state under Art. 22 ([EUR-Lex 62022CJ0021](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62022CJ0021)); **C-651/21 M.Ya.M. (30 Mar 2023)** clarified that succession waivers registered before one Member State court can be re-registered before the court of the deceased's habitual-residence Member State ([EUR-Lex 62021CJ0651](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62021CJ0651)); **C-187/23 Albausy (25 Jan 2025)** held that an authority issuing a European Certificate of Succession does not act as a "court" for Art. 267 TFEU references ([conflictoflaws.net Albausy comment](https://conflictoflaws.net/2025/cjeu-in-albausy-on-inadmissibility-of-questions-for-a-preliminary-ruling-under-succession-regulation/)). The ECtHR went the other direction on the underlying right: **Jarre v France** and **Colombier v France (15 Feb 2024)** held that forced-heirship beneficiaries hold neither an "existing" property right nor a "legitimate expectation" under Art. 1 Protocol 1 ECHR — confirming that whether *réserve héréditaire* / *zachowek* / *povinný díl* survives a foreign-law election is **forum-dependent ordre public**, not a Convention right ([conflictoflaws.net 2026 — protection of forced heirs](https://conflictoflaws.net/2026/protection-of-forced-heirs-and-international-public-policy/)).

### Country one-liners

**AL (Albania)** — Civil Code Law 7850/1994 governs succession; the academic literature is **internally contradictory** on whether AL operates a true forced-heirship regime — primary-source confirmation of the specific reserved-share fractions in the official Albanian text was not located; *data not publicly available in English-language primary sources — verify direct text at [Civil Code Law 7850/1994 (cclaw.al PDF)](https://www.cclaw.al/wp-content/uploads/law/The-Albanian-Civil-Code.pdf) before relying on a fraction*. Not in Brussels IV (candidate state, accession negotiations open 15 Oct 2024). Hidden trap: Kanun-derived customary practice in Northern Albania still influences family expectations even where the Code controls. **Confidence: LOW.**

**AM (Armenia)** — Civil Code Art. 1191 — обязательная доля = **1/2** of the intestate share for the testator's minor children, plus children/spouse/parents over 60 or disabled or lacking legal capacity ([Civil Code of Armenia, vertic.org PDF](https://www.vertic.org/media/National%20Legislation/Armenia/AM_Civil_Code.pdf)). Not in Brussels IV; for AM-situs immovables AM law applies regardless of foreign election. Hidden trap: *capacity-to-work* gating means the entitlement turns on heir's status at death, not just relationship. **Confidence: MEDIUM.**

**AZ (Azerbaijan)** — Civil Code (Mülki Məcəllə) provisions on məcburi pay; *the specific text of Art. 1193 is not surfaced in publicly available English-language primary sources* — verify at the official ILO/NATLEX deposit copy at [natlex.ilo.org AZ Civil Code](https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/114484/AZE-114484.pdf). Pattern matches the post-Soviet 1/2-of-intestate template per the Russian-template structure but the fraction is *not independently confirmed*. Not in Brussels IV. **Confidence: LOW.**

**BA (Bosnia & Herzegovina)** — Two-tier statute: Federation BiH Zakon o nasljeđivanju ("Sl. novine FBiH" 80/14) and Republika Srpska Zakon o nasljeđivanju ("Sl. glasnik RS" 1/09 and later) ([RS Zakon — Paragraf BA](https://www.paragraf.ba/propisi/republika-srpska/zakon-o-nasljedjivanju.html); [FBiH Zakon — Paragraf BA](https://www.paragraf.ba/propisi/fbih/zakon-o-nasledjivanju-u-federaciji-bih.html)). Both follow the SFRY 1955 template: nužni dio = **1/2** of the intestate share for descendants/spouse, **1/3** for parents/ascendants if permanently incapable of work. Reduction action: **3 years from probate of will** for testamentary dispositions; **3 years from death** for inter-vivos gifts. Not in Brussels IV (candidate status granted 15 Dec 2022). Hidden trap: cross-entity property — choice of FBiH vs RS statute turns on the *deceased's last residence*, not on lex rei sitae of the immovable. **Confidence: MEDIUM.**

**BG (Bulgaria)** — Закон за наследството Art. 28-29: запазена част for **descendants** = **1/2** if the testator leaves one child or descendants of one child; **2/3** for two or more children; for the **spouse** = **1/2** if inheriting alone, **1/3** if inheriting alongside parents, equal-to-each-child if inheriting alongside descendants ([justice.government.bg Закон за наследството](https://justice.government.bg/home/normdoc/2121542657)). Brussels IV in force since 17 Aug 2015; **C-651/21 M.Ya.M.** is the leading BG case and concerns Art. 13 cross-border waiver registration, not the substantive fraction. Hidden trap: запазена част calculation re-aggregates lifetime gifts (donatio inofficiosa) — gifts can be clawed back to satisfy the share. **Confidence: HIGH.**

**CY (Cyprus)** — Wills and Succession Law Cap. 195: disposable portion = **1/4** if the deceased leaves spouse + children/descendants; **1/2** if deceased leaves spouse + parents; the **whole** estate if no spouse/children/parents. Forced (statutory) portion is therefore 75% / 50% / 0% respectively ([cylaw.org Cap. 195 PDF](http://www.cylaw.org/nomoi/arith/CAP195.pdf)). Brussels IV applies; **for Cyprus-situs immovables Cap. 195 forced-heirship rules apply regardless of testator's domicile** post-Section 42 repeal (Law 96(I)/2015, deaths on/after 3 Jul 2015). Hidden trap: pre-2015 wills relying on s.42 freedom for Commonwealth-domiciled testators are now **vulnerable to challenge** by natural children. **Confidence: HIGH.**

**CZ (Czech Republic)** — Občanský zákoník 89/2012 Sb. § 1642-1645: nepominutelný dědic = descendants only; povinný díl = **1/4 of the intestate share** for adult descendants and **3/4 of the intestate share** for minor descendants ([§ 1643 — kurzy.cz](https://www.kurzy.cz/zakony/89-2012-obcansky-zakonik/cast-3-hlava-3-dil-5-oddil-1/); [Justice ministry NOZ explanation](http://obcanskyzakonik.justice.cz/index.php/dedicke-pravo/konkretni-zmeny/pravo-na-povinny-dil-a-nepominutelny-dedic)). Brussels IV in force. Hidden trap: NOZ 2014 *halved* the pre-2014 ObčZ 1964 entitlement (which was 1/2 for adults and the full intestate share for minors) — wills written before 1 Jan 2014 should be re-reviewed. **Confidence: HIGH.**

**EE (Estonia)** — Pärimisseadus § 104: sundosa = **1/2** of the value of the intestate share that the testator's descendants, parents or surviving spouse would have received, *gated on the deceased owing them a Family Law Act maintenance obligation at the time of death* ([riigiteataja.ee Law of Succession Act, English consolidation](https://www.riigiteataja.ee/en/eli/506112013007/consolide)). Brussels IV in force. Hidden trap: the *maintenance-obligation* gate makes EE one of the narrowest forced-heirship regimes in CEE — financially independent adult children can be cleanly disinherited. **Confidence: HIGH.**

**GE (Georgia)** — Civil Code of Georgia (1997, Law No. 786) provisions on *обязательная доля* in the Russian-template 1/2-of-intestate-share family. *Specific Art. 1372 text not surfaced in primary English-language sources during this pass — verify at the official Legislative Herald [matsne.gov.ge Civil Code](https://matsne.gov.ge/en/document/view/31702) before quoting the article number*. Not in Brussels IV. **Confidence: LOW.**

**HR (Croatia)** — Zakon o nasljeđivanju ("NN" 48/03, 163/03, 35/05, 127/13, 33/15, 14/19) Art. 69-72: nužni dio = **1/2** of the intestate share for descendants, adoptees + their descendants, and the surviving spouse; **1/3** for parents/adopters and other ancestors, and only if they are permanently unable to work and lack means ([narodne-novine.nn.hr 48/03 ZN](https://narodne-novine.nn.hr/clanci/sluzbeni/2003_03_48_604.html); [zakon.hr ZN](https://www.zakon.hr/z/87/zakon-o-nasljedivanju)). Brussels IV in force. Hidden trap: 2003 reform replaced the 1955 Federal SFRY law and *narrowed* parents' entitlement — pre-2003 estates may have different fraction expectations than post-2003 ones. **Confidence: HIGH.**

**HU (Hungary)** — Polgári törvénykönyv Act V of 2013, Book Seven, **§ 7:75-7:82**: kötelesrész = **1/3 of the intestate share** for descendants, surviving spouse, and parents who would be statutory heirs ([Act V of 2013 — tdziegler PDF](https://tdziegler.files.wordpress.com/2014/06/civil_code.pdf); [net.jogtar.hu PTK](https://net.jogtar.hu/jogszabaly?docid=a1300005.tv)). Brussels IV in force. Hidden trap: 2014 PTK *cut* the kötelesrész from 1/2 (under the 1959 Code) to 1/3 — wills written under the 1959 Code may now over-distribute relative to current entitlements. **Confidence: HIGH.**

**LT (Lithuania)** — Civilinis kodeksas Art. 5.20: privalomoji dalis = **1/2 of the intestate share** for the testator's children, spouse, and parents *who at the time of the testator's death were dependent on the testator and unable to work* ([wipo.int LT Civil Code](https://www.wipo.int/wipolex/en/legislation/details/8191)). Brussels IV in force; LT has no inheritance tax. Hidden trap: *dependence + incapacity-to-work* dual gate at the moment of death — financially independent adult children with capacity get **nothing** by way of forced share. **Confidence: HIGH.**

**LV (Latvia)** — Civillikums Sub-Chapter 3 (Sections 422-426) — neatraidamie mantinieki + neatņemamā daļa: the forced share = **half of the value of the intestate share** that the forced heir (descendants, surviving spouse, and parents with no other support) would have received ([civillikums.lv Inheritance Law (English)](https://civillikums.lv/en/civil-law/inheritance-law)). Latvia operates a flat 1/2 of the intestate share, NOT a Bulgarian-style sliding scale. Brussels IV in force. **Confidence: HIGH.**

**MD (Moldova)** — Codul civil, Cartea a IV-a (post-2018 recodification via Law 133/2018, in force 1 Mar 2019): cota succesorală rezervată = **at least 1/2 of the share** that a Class I successor (children, parents, surviving spouse) **who is unable to work** would have received in legal succession — **article number not confirmable from a primary source this pass; `verify the article number and text at [legis.md](https://www.legis.md/)` (State Register of Legal Acts, Ministry of Justice), opened in a browser, and check for amendments after Law 133/2018**. Not in Brussels IV (Association Agreement state, EU candidate status June 2022). Hidden trap: like LT, the *incapacity-to-work* gate restricts the entitled circle far more narrowly than the post-Soviet template suggests at first glance. **Confidence: LOW** (fraction and incapacity gate consistent across sources; article number and post-2018 amendment history unverified).

**ME (Montenegro)** — Zakon o nasljeđivanju ("Sl. list CG" 74/08, latest 75/17): nužni dio = **1/2 of the intestate share** for descendants, adoptees + descendants, and spouse; **1/3** for other forced heirs (parents, siblings, grandparents) only if permanently incapable of work and without means ([paragraf.me Zakon o nasljeđivanju](https://www.paragraf.me/propisi-crnegore/zakon-o-nasljedjivanju.html)). Not in Brussels IV (EU candidate; accession on accelerated track for 2028). Hidden trap: ME-situs immovables are subject to ME forced-heirship regardless of foreign-buyer's habitual residence — Brussels IV does not yet bind ME courts. **Confidence: MEDIUM.**

**MK (North Macedonia)** — Закон за наследување ("Сл. весник на РМ" 47/96, with later amendments): нужен дел for descendants, adoptees + descendants, and spouse follows the SFRY-1955 1/2 template; ascendants and siblings 1/3 conditional on incapacity. *Primary-text article numbering not independently confirmed in this pass — verify at official "Службен весник" before citing specific articles.* Not in Brussels IV (EU candidate since 2005, negotiations stalled per [Nov 2025 EC Report](https://europeanwesternbalkans.com/2025/11/10/north-macedonia-ec-report-2025-stagnation-and-frustration/)). **Confidence: LOW-MEDIUM.**

**PL (Poland)** — Kodeks cywilny Art. 991 § 1: zachowek = **1/2 of the intestate share** ordinarily; **2/3 of the intestate share** if the entitled person is permanently unable to work or is a minor descendant; circle = descendants, spouse, parents who would be intestate heirs ([sip.lex.pl Art. 991 KC](https://sip.lex.pl/akty-prawne/dzu-dziennik-ustaw/kodeks-cywilny-16785996/art-991); [Mondaq — succession law in Poland](https://www.mondaq.com/wealth-asset-management/1618858/%E2%80%8Bsuccession-law-in-poland-the-rules-on-forced-heirship-zachowek)). Brussels IV in force; **C-21/22 OP v Notariusz Gawlica (12 Oct 2023)** is a PL-referred case and confirms third-country nationals resident in PL may elect their national law under Art. 22. Hidden trap: **zachowek is a money claim** (not a property claim), enforceable in cash even against third-party donees of inter vivos gifts (Art. 994), and accrues interest from the date of demand. **Confidence: HIGH.**

**RO (Romania)** — Codul civil (Law 287/2009, in force 1 Oct 2011) Art. 1086-1088: rezerva succesorală = **1/2 of the share** that descendants, surviving spouse, and privileged ascendants (parents) would have received in intestate succession ([CNUE Romania](https://www.notariesofeurope.eu/en/faq3/successions-in-europe/romania/); [IBA 2025 RO Estate Planning Guide](https://www.ibanet.org/document?id=PCT-estate-guides-romania-2025)). Brussels IV in force. Hidden trap: clawback (*acțiune în reducțiunea liberalităților excesive*) operates only *within the limit of the reserved portion of the applicant* and only to the applicant's benefit, so each forced heir must individually sue. Most recent Civil Code amendment via **Law 231/2025** (Of. Gazette 1164/16 Dec 2025) — verify whether it touches succession before relying on pre-2025 text. **Confidence: HIGH.**

**RS (Serbia)** — Zakon o nasleđivanju ("Sl. glasnik RS" 46/95, 101/03, 6/15) Art. 39 + Art. 40: nužni naslednici = descendants, adoptees + descendants, spouse, parents, adoptive parent, siblings, grandparents and other ancestors; nužni deo = **1/2 of the intestate share** for descendants/adoptees + descendants and spouse, **1/3 of the intestate share** for the other categories ([pravno-informacioni-sistem.rs ZON 46/95](https://pravno-informacioni-sistem.rs/SlGlasnikPortal/eli/rep/sgrs/skupstina/zakon/1995/46/1/reg)). Not in Brussels IV (EU candidate; negotiations open). Hidden trap: the broad nužni-naslednici circle (siblings, grandparents) goes well beyond the descendants-only circles used in CZ/EE/LT — RS forced heirship reaches further down the family tree than most of the region. **Confidence: HIGH.**

**SI (Slovenia)** — Zakon o dedovanju (1976, with amendments — most recent ZD-C "Ur. l. RS" 31/13) Art. 25-30: nujni delež = **1/2 of the intestate share** for descendants, adoptees + descendants and spouse; **1/3** for parents, grandparents, siblings only if permanently incapable of work and without means ([pisrs.si Zakon o dedovanju](http://www.pisrs.si/Pis.web/pregledPredpisa?id=ZAKO317)). Brussels IV in force. Hidden trap: SI follows the SFRY 1955 template virtually unchanged — practitioners familiar with HR/RS/BA can navigate SI rules identically. **Confidence: HIGH.**

**SK (Slovakia)** — Občiansky zákonník 40/1964 Zb. § 479: neopomenuteľný dedič = descendants only; minor descendants must receive **at least the full intestate share**; adult descendants must receive **at least 1/2 of the intestate share** ([e-justice.europa.eu SK succession portal](https://e-justice.europa.eu/topics/family-matters-inheritance/inheritance/succession/sk_en); [zakonypreludi.sk OZ 40/1964](https://www.zakonypreludi.sk/zz/1964-40)). This is a 1964-vintage Communist-era statute still in force — SK has yet to enact a NOZ-style modern Civil Code. Brussels IV in force. **Pending reform: Sept 2025 government draft NOZ** ([Návrh OZ — justice.gov.sk PDF](https://www.justice.gov.sk/dokumenty/2025/09/Navrh-Obcianskeho-zakonnika.pdf)) would *cut* minor children's mandatory share to 2/10 (20%) of the intestate share and add an inheritance-contract mechanism enabling care-for-flat exchanges; in interministerial consultation through 1 Dec 2025; targeted effective date **1 Jul 2027** if enacted. **Confidence: HIGH** (current law); **MEDIUM** (reform timing).

### Reform calendar 2024-2026 (dated)

- **15 Feb 2024** — ECtHR — *Jarre v France* (no. 14157/18) and *Colombier v France* (no. 22302/18) — ECtHR rules forced-heirship beneficiaries hold neither an "existing" property right nor a "legitimate expectation" under Art. 1 Protocol 1 ECHR; weakens the case for treating réserve as ECHR-protected and shifts the protection question entirely to forum *ordre public* — [conflictoflaws.net 2026 commentary](https://conflictoflaws.net/2026/protection-of-forced-heirs-and-international-public-policy/).
- **2024** — Czech Republic — Amendment to Civil Code 89/2012 (effective 1 Jan 2025) introducing civil partnership and same-sex inheritance rights; does **not** alter povinný díl fractions but adds new entitled-spouse class — [ecovislegal.cz — Czech family law 2025](https://www.ecovislegal.cz/en/czech-legal-news/family-law-and-divorce/changes-in-family-law-2025-partnership-divorce-and-child-protection/).
- **15 Oct 2024** — Albania — EU accession negotiations formally opened; AL must align inheritance/succession law with EU acquis (Chapters 23-24) over the negotiation window; Brussels IV applicability not automatic but adoption follows accession — [enlargement.ec.europa.eu](https://enlargement.ec.europa.eu/enlargement-policy/growth-plan-western-balkans_en).
- **25 Jan 2025** — CJEU C-187/23 *Albausy* — Court declares request for preliminary ruling inadmissible because authority issuing European Certificate of Succession does not exercise a *judicial function* under Art. 267 TFEU; clarifies divide between issuance authority and court — [conflictoflaws.net Albausy comment](https://conflictoflaws.net/2025/cjeu-in-albausy-on-inadmissibility-of-questions-for-a-preliminary-ruling-under-succession-regulation/).
- **1 Jul 2025** — EU — AMLA (Anti-Money Laundering Authority) goes operational in Frankfurt; AML6 Directive (Dir. 2024/1640) and Regulation 2024/1624 begin to bite on beneficial-ownership disclosure for succession-related corporate vehicles, trusts, and foundations holding CEE real estate — [EUR-Lex 32024L1640](https://eur-lex.europa.eu/eli/dir/2024/1640).
- **Sept 2025** — Slovakia — Government publishes draft Občiansky zákonník (NOZ); proposes cutting minor descendants' minimum mandatory share to 2/10 of intestate share, introducing inheritance-contracts (care-for-property), introducing "negative will" (gentle disinheritance); interministerial consultation to 1 Dec 2025; target effective date 1 Jul 2027 — [Návrh OZ PDF](https://www.justice.gov.sk/dokumenty/2025/09/Navrh-Obcianskeho-zakonnika.pdf).
- **16 Dec 2025** — Romania — Law 231/2025 amending Civil Code published in Of. Gazette 1164; verify substance vs succession provisions before relying on pre-2025 article text — [hamangiu.ro Codul civil sept 2024](https://www.hamangiu.ro/codul-civil-si-legea-de-punere-in-aplicare-spiralat).
- **2024-2026** — North Macedonia — EU accession negotiations stalled (Nov 2025 EC Report cites limited progress on Chapter 24); succession-law alignment with EU acquis postponed accordingly — [European Western Balkans Nov 2025](https://europeanwesternbalkans.com/2025/11/10/north-macedonia-ec-report-2025-stagnation-and-frustration/).
- **2024-2026** — Montenegro — On accelerated EU accession track for 2028 close; Brussels IV alignment expected in pre-accession window but no specific succession-law revisions enacted in 2024-2026 to date.
- **3 Jul 2015 (carry-forward, still operative)** — Cyprus — Wills and Succession Law (Cap. 195) Section 42 repealed by Law 96(I)/2015; **all deaths on or after 3 Jul 2015** of foreign-domiciled testators owning Cyprus immovables are subject to Cap. 195 forced-heirship — [Mondaq — § 42 repeal](https://www.mondaq.com/cyprus/wills-intestacy-estate-planning/1663676/cyprus-succession-law-chapter-195-repeal-of-section-42).
- **No identified 2024-2026 reform** in PL, HU, HR, BG, EE, LV, LT, SI on the substantive forced-heirship fraction; verdict bands stable.

### Confidence

**HIGH** for PL, CZ, HU, RO, HR, BG, EE, LT, LV, SI, SK, CY, RS — primary-source civil-code articles verified, Brussels IV doctrine current. **MEDIUM** for MD, ME, BA, AM — primary text accessible but English-language secondary sources thin and reform calendars opaque. **LOW** for AL (contradictory secondary sources on whether forced heirship even applies; Albanian-language primary text not parsed in this pass), AZ (Art. 1193 text not surfaced), GE (Art. 1372 text not surfaced), MK (article numbering not independently confirmed). For these four, treat fractions as `data not publicly available — verify at <official gazette URL>` until parsed by a reader of the local language.
## MENA + GCC + Israel + Türkiye

### Regional pattern

This region is the most heterogeneous on the planet for inheritance law applied to a foreign-owned residence — three distinct legal traditions overlap with bilateral lex-situs and confessional carve-outs. The default for the eight Muslim-majority jurisdictions in the set (SA, QA, KW, BH, OM, JO, MA, EG) is **classical Sharia inheritance** as codified through national Personal Status Codes: fixed Quranic shares from Quran 4:11/12 (son receives 2× daughter's share; surviving wife 1/8 of the estate where there are descendants and 1/4 where there are none; surviving husband 1/4 with descendants and 1/2 without; parents typically 1/6 each where descendants exist), with testamentary freedom capped at **1/3 of the estate (wasiyya)** and that 1/3 generally not assignable to a forced heir without the others' consent (Saudi MoJ — `data not publicly available — verify at https://www.moj.gov.sa/` (the previously cited MoJ PDF is the repealed 2000 real-estate-ownership law and carries no inheritance provisions), [Egypt Civil Code — UMN HR Library (PDF)](https://hrlibrary.umn.edu/research/Egypt/Civil%20Law.pdf)).

Three jurisdictions break that default. **Türkiye** has applied a Swiss-derived secular Civil Code since 1926; forced heirship (*saklı pay*) is now codified in **Turkish Civil Code (TMK) Article 506** at 1/2 of the statutory share for descendants, 1/4 of the estate for the spouse where descendants exist (1/2 where none), and 1/4 of the statutory share for parents — and lex situs (Code 5718, Art. 20) overrides any foreign-nationality choice on Turkish immovables ([CoE — Code 5718 PDF](https://rm.coe.int/law-on-international-private-and-procedure-law/1680a3bcae)). **Israel**'s Succession Law 5725-1965 is a unified civil regime (no Quranic shares); intestate spouse takes 1/2 with descendants and 2/3 with no descendants but other heirs, and Israeli law has no continental-style forced share — only a discretionary maintenance claim by spouse, minor/disabled child or dependent parent under Chapter 6 ([Succession Law 1965 — PDF](https://muslimfamilylawindex.com/wp-content/uploads/2022/12/Succession-Law-1965.pdf)). **Tunisia**'s 1956 Personal Status Code retains Sharia shares but bans polygamy and is the most reformist Muslim-majority code in the region ([Equality Now — PSC 1956](https://equalitynow.org/resource/uncategorised/tunisia_personal_status_code_of_1956/)).

The escape hatches for non-Muslim foreign buyers vary. The **UAE** Federal Decree-Law 41/2022 (in force 1 Feb 2023) entitles non-Muslim foreigners to opt out of Sharia entirely on UAE assets and apply law of nationality, with the **DIFC Wills Service Centre** (Dubai/RAK) and the **Abu Dhabi Judicial Department (ADJD) Wills Registry** (covering all seven emirates) as the registration channels ([UAE Legislation — Decree-Law 41/2022](https://uaelegislation.gov.ae/en/legislations/1586), [DIFC Courts Wills](https://www.difccourts.ae/ws), [ADJD Wills FAQ](https://www.adjd.gov.ae/EN/Pages/NonMFAQs.aspx)) ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row. **Qatar** Family Law (22/2006) Art. 3 carries the principle that family-law matters of non-Muslims are subject to "their own provisions," and inheritance follows the deceased's national law for non-Muslim foreigners ([Al Meezan — Law 22/2006](https://www.almeezan.qa/LawPage.aspx?id=2558&language=en)). **Bahrain** routes non-Muslim succession to the High Civil Court applying the deceased's national law ([UK Gov — Family law in Bahrain](https://www.gov.uk/government/publications/family-law-in-bahrain/family-law-in-bahrain)). **Egypt** Civil Code Art. 17 lets foreigners apply national law to their inheritance, but Art. 18 carves out Egyptian immovables to Egyptian (Sharia-derived) law as lex situs ([Egypt Civil Code — UMN PDF](https://hrlibrary.umn.edu/research/Egypt/Civil%20Law.pdf)).

**Lebanon** is the regional outlier and the lowest-confidence jurisdiction in the set: 18 officially recognised confessions, each with its own personal-status court and law for marriage/divorce. Inheritance, however, splits two-track: **Mohammedan** communities (Sunni, Shia, Alawi) follow Sharia inheritance via their religious courts; **all non-Mohammedan confessions** (12 Christian denominations + Jewish + Druze) are governed by the **Civil Inheritance Law of 23 June 1959**, applied by ordinary civil courts (the Druze are deemed non-Mohammedan for inheritance under the 1959 Act despite being Muslim-derived) ([Tohme Law — Lebanon Succession](https://tohmelaw.com/publications/Lebanon%20Succession%20Laws), [IBA — Lebanon estate planning](https://www.ibanet.org/document?id=Lebanon-international-estate-planning)). The 1959 Act includes its own forced-heirship and reserved-portion rules for non-Mohammedans.

For a foreign property buyer, the practical hierarchy is: (1) is the buyer Muslim? if yes, every Muslim-majority jurisdiction in this list applies Sharia by default and only AE provides a meaningful opt-out (and only for non-Muslims, so this column closes); (2) if non-Muslim, what does the bilateral nationality-law channel allow on the immovable specifically? Egypt and Türkiye both narrow it via lex situs on real estate; UAE/Qatar/Bahrain/Oman/Lebanon/Morocco generally allow nationality-law application; (3) is there a registered will in the right register? The default in every jurisdiction here, with no will, is the local regime — meaning for a non-Muslim foreigner without a registered nationality-law will, Sharia (or 1959 Act, or TMK 506) applies by operation of law.

### Country one-liners

**AE (United Arab Emirates)** — Federal Decree-Law 41/2022 (in force 1 Feb 2023) lets non-Muslim foreigners opt out of Sharia entirely; intestate default under the new Civil Personal Status regime gives 1/2 to surviving spouse and 1/2 split equally between children regardless of sex ([UAE Legislation](https://uaelegislation.gov.ae/en/legislations/1586), [LoC](https://www.loc.gov/item/global-legal-monitor/2023-03-13/united-arab-emirates-personal-status-law-for-non-muslims-enters-into-force/)); registration channels are the **DIFC Wills Service Centre** (assets in Dubai + RAK) and the **ADJD Wills Registry** (assets across all 7 emirates; **registration-volume figures: data not publicly available — verify at the [Abu Dhabi Judicial Department](https://www.adjd.gov.ae/) / Non-Muslim Wills Registration Office**) ([DIFC Courts Wills](https://www.difccourts.ae/ws), [UAE Legislation — Decree-Law 41/2022](https://uaelegislation.gov.ae/en/legislations/1586)); **trap**: opt-out is not automatic — without a registered will at DIFC or ADJD (or an explicit nationality-law election in a will valid under Decree-Law 41/2022), Sharia remains the default for Muslims and the new civil regime for non-Muslims, and Muslim foreigners cannot use the opt-out at all; **Confidence: HIGH**.

**SA (Saudi Arabia)** — classical Sharia inheritance applied directly by general (Sharia) courts under the Hanbali school; testamentary freedom capped at 1/3 (*wasiyya*); fixed Quranic shares (son 2× daughter; wife 1/8 with kids, 1/4 without; husband 1/4 with kids, 1/2 without; parents 1/6 each with kids); foreign-buyer regime replaced by the Law on Non-Saudis Ownership of Real Estate, Royal Decree M/14 issued 14 Jul 2025 (Cabinet approval 8 Jul 2025; gazetted in *Umm Al-Qura* 25 Jul 2025; in force Jan 2026), which repeals the 2000 law (RD M/15 of 17/4/1421H — [repealed text, Saudi MoJ](https://www.moj.gov.sa/Documents/Regulations/pdf/En/37.pdf)) and moves to a designated-zone model; **Mecca and Medina are no longer closed to all non-Saudis — under art. 2(4) a non-Saudi *Muslim* individual may take title there, a non-Muslim may not, and foreign companies are barred except narrow operational / CMA-licensed cases; whether M/14 preserves the old art. 5(1) inheritance / waqf route into the two cities is not established — verify before advising a non-Saudi heir** (2026 data, sources [Curtis](https://www.curtis.com/our-firm/news/saudi-arabias-new-law-on-foreign-ownership-of-real-estate-a-major-development-in-the-saudi-real-estate-sector), [BCLP](https://www.bclplaw.com/en-US/events-insights-news/real-estate-ownership-by-non-saudis-law-now-published.html)) — *law-firm alerts only; the primary Umm Al-Qura text of M/14 was not located, verify at [Umm Al-Qura](https://uqn.gov.sa/) before relying*; **trap**: no foreign-nationality opt-out exists for any party on Saudi-situs real estate; lifetime gift (*hiba*) and 1/3 *wasiyya* are the only planning vehicles; non-Muslims cannot inherit from Muslims and vice versa; **Confidence: MEDIUM** (downgraded 2026-09-18 — the primary Umm Al-Qura text of RD M/14 is not yet cited).

**QA (Qatar)** — Family Law 22/2006 applies Hanbali Sharia to Muslims; for non-Muslim foreigners, family-law matters (including inheritance) follow the deceased's national law via the principle that "non-Muslim parties are subject to their own provisions" ([Al Meezan — Law 22/2006](https://www.almeezan.qa/LawPage.aspx?id=2558&language=en), [UK Gov — Family law in Qatar](https://www.gov.uk/government/publications/family-law-in-qatar/family-law-in-qatar)); estate may be temporarily frozen until heirs present a foreign heir's certificate; **trap**: Qatari Family Court still adjudicates the procedural steps and can decline to recognise foreign-law clauses that conflict with Qatari public policy; **Confidence: MEDIUM**.

**KW (Kuwait)** — Personal Status Law 51/1984 applies Sharia, with the Maliki school as the default for Sunnis and separate Jafari Sharia courts for Shia (significant inheritance divergence — under Shia law the wife may inherit the entirety of the estate where there is no male agnatic heir, vs Sunni cap at 1/8 for the wife); non-Muslims fall under their own confessional law. **Article-level detail (the 347-article count and the Art. 346 / Art. 346(b) numbering) rested on a paywalled commercial database and an NGO overview table, neither citable as primary — dropped; `statute text not publicly available — verify Law 51/1984 with the Kuwait Ministry of Justice or the official gazette Kuwait Al-Youm (الكويت اليوم)`** ([Musawah — Kuwait](https://www.musawah.org/wp-content/uploads/2019/03/Kuwait-Overview-Table-2022.pdf) *(NGO secondary — school-of-law framing only)*); **trap**: a Muslim and a non-Muslim cannot inherit from each other under Sharia, so non-Muslim spouses of Kuwaiti Muslims often use lifetime "sale" to the spouse as a workaround ([HRW — Kuwait](https://www.hrw.org/reports/2000/kuwait/kuwait-05.htm)); **Confidence: LOW** (no primary statute text; school-of-law framing is NGO/secondary-sourced).

**BH (Bahrain)** — unified Family Law 19/2017 codified both Sunni and Shia (Jafari) jurisprudence for the first time; the school applied at the marriage contract determines inheritance jurisprudence in mixed cases; **non-Muslim succession is heard by the High Civil Court applying the deceased's national law**, and non-Muslims may notarise a will with a Bahraini notary covering Bahraini and foreign assets ([UK Gov — Family law in Bahrain](https://www.gov.uk/government/publications/family-law-in-bahrain/family-law-in-bahrain), [State Dept — Bahrain 2022 IRF](https://www.state.gov/reports/2022-report-on-international-religious-freedom/bahrain)); **trap**: Sunni–Shia divergence in fixed shares means an interfaith Muslim couple's estate plan depends on the marriage-contract school; **Confidence: MEDIUM**.

**OM (Oman)** — Sultani Decree 32/97 Personal Status Law applies Sharia to Muslims; non-Muslims follow the law of their community, and for foreigners the law of the country of origin generally governs movables, but **Omani law applies to Omani-situs immovables** ([Oman Supreme Judiciary Council — Personal Status Law, SD 32/97 (English PDF), art. 282](https://www.sjc.gov.om/InnerPage.aspx?ID=d0321e66-105a-4335-9bcf-a84d7a7c139d&culture=en)); foreign property ownership is restricted to designated Integrated Tourism Complexes (ITCs) under Sultani Decree 12/2006 + amendments, and inheritance of ITC freeholds by foreign heirs is permitted ([Al Tamimi — Oman foreign ownership](https://www.tamimi.com/law-update-articles/foreign-ownership-of-real-estate-in-oman/)); **trap**: SD 32/97 expressly bars cross-religion inheritance; **Confidence: MEDIUM**.

**IL (Israel)** — Succession Law 5725-1965 is a unified civil regime applied by the Family Court (Inheritance Registrar for uncontested estates); intestate spouse takes 1/2 with descendants and 2/3 with no descendants but other relatives; **no continental-style forced share** — testamentary freedom is broad, with only a discretionary maintenance claim under Chapter 6 for spouse, minor/disabled child, or dependent parent ([Succession Law 1965 PDF](https://muslimfamilylawindex.com/wp-content/uploads/2022/12/Succession-Law-1965.pdf)); **trap**: religious courts (Rabbinical, Sharia, Druze, Christian) retain concurrent jurisdiction over estates of their own community by consent of all parties — forum-shopping risk for spouse share; for foreign nationals Art. 137 directs application of the deceased's last domicile law, subject to Israeli public-policy override; **Confidence: HIGH**.

**JO (Jordan)** — Personal Status Law 36/2010 applies Hanafi Sharia to Muslims via Sharia courts; **inheritance for Christians is administered by the church councils of the relevant denomination but governed substantively by Civil Code Art. 1086 which still routes to Sharia principles** unless the Christian community has obtained a derogation (Christian leaders approved a draft equal-inheritance bill May 2023, not yet enacted as of May 2026) ([Jordan Times — 2023 Christian leaders bill](https://jordantimes.com/news/local/christian-leaders-unanimously-approve-bill-granting-gender-equality-inheritance), [Coptic Solidarity — Jordan 2023](https://www.copticsolidarity.org/2023/05/22/jordans-christians-approve-new-law-with-equal-inheritance-rights/)); **trap**: even Christians in Jordan default to Sharia-derived shares unless they actively elect their confessional code, and Druze/Bahá'í are governed by separate codes; **Confidence: MEDIUM**.

**LB (Lebanon)** — two-track: **Mohammedan communities** (Sunni, Shia, Alawi) follow Sharia inheritance through religious courts; **all non-Mohammedan confessions** (12 Christian denominations + Jewish + Druze) are governed by the **Civil Inheritance Law of 23 June 1959** (Official Gazette 31/59) applied by ordinary civil courts, which itself contains forced-heirship/reserved-portion rules ([Tohme Law — Lebanon](https://tohmelaw.com/publications/Lebanon%20Succession%20Laws), [IBA — Lebanon estate planning](https://www.ibanet.org/document?id=Lebanon-international-estate-planning)); confessional jurisdiction is determined by **religion of the deceased at death**, so a religious conversion mid-life can flip the entire regime; the Druze sect's own personal status law (24 Feb 1948) governs Druze marriage/divorce/custody, but Druze inheritance falls under the 1959 Act; **Confidence: LOW** — case-specific by sect and conversion history.

**MA (Morocco)** — Moudawana 2004 (Family Code) applies Maliki Sharia inheritance to Muslims (son 2× daughter; *taasib* preference); **Moudawana applies to all Moroccan nationals regardless of second nationality, but does not apply to two foreigners both resident in Morocco — they fall under their national law(s)** ([Moudawana 2004 EN PDF](https://learningpartnership.org/sites/default/files/resources/pdfs/Morocco%20Family%20Code%20(Moudawan)%202004%20English.pdf), [Avocat Marocain — Moudawana FAQ](https://avocatmarocain.com/en/faq-droit-de-la-famille-au-maroc/)); for non-Muslim foreigners owning Moroccan property, nationality-law clauses in Moroccan-notarised wills are generally honoured; the Dec 2024 Moudawana revision adds a route to transfer property to daughters during the parent's lifetime to neutralise *taasib* but does not change post-mortem shares ([Morocco World News — Dec 2024 reforms](https://www.moroccoworldnews.com/2024/12/166811/approved-reforms-in-moroccos-family-code-whats-changing/)); **trap**: a Moroccan-Muslim co-owner spouse pulls the entire property back into Sharia distribution even if the foreign co-owner intended otherwise; **Confidence: MEDIUM**.

**TN (Tunisia)** — Personal Status Code 1956 (Bourguiba) retains Sharia shares (son 2× daughter; spouse 1/8 / 1/4 / 1/2 per Quranic schedule depending on heirs) but applies them through ordinary civil courts and is procedurally the most reformist in the Arab world; the 2018 Essebsi equal-inheritance bill (with opt-out by notarised will) was approved by cabinet 23 Nov 2018 but **stalled in parliament after Essebsi's death (2019) and President Saied's public rejection (Aug 2020), and is not enacted as of May 2026** ([HRW — Tunisia 2018 bill](https://www.hrw.org/news/2018/12/04/tunisia-parliament-should-back-gender-equality-inheritance), [LoC — Tunisia 2018](https://www.loc.gov/item/global-legal-monitor/2018-12-04/tunisia-cabinet-approves-bill-requiring-equal-inheritance-shares-for-men-and-women/), [Al Jazeera — Aug 2023 status](https://www.aljazeera.com/features/2023/8/22/will-inheritance-equality-ever-be-up-for-debate-in-tunisia)); foreign-nationality choice via Tunisian PIL for movables, lex situs for Tunisian immovables; **trap**: foreign-buyer access to Tunisian immovables outside designated tourism zones requires Governorate authorisation, which carries inheritance implications for non-resident heirs; **Confidence: MEDIUM**.

**TR (Türkiye)** — secular Civil Code (TMK) since 1926; forced heirship (*saklı pay*) under **TMK Art. 506**: descendants 1/2 of their statutory share, surviving spouse 1/4 of the estate where descendants exist (1/2 where none but other heirs), parents 1/4 of their statutory share; remainder freely disposable by will, but heirs may file *tenkis davası* (reduction action) to claw back any over-disposition ([Code 5718 PDF](https://rm.coe.int/law-on-international-private-and-procedure-law/1680a3bcae)); for foreigners, **Code 5718 (MÖHUK) Art. 20 applies the deceased's national law to inheritance generally but Turkish law to immovables in Türkiye** — i.e. Turkish forced-heirship rules apply to Turkish-situs property regardless of foreign-nationality clauses; for dual nationals where one nationality is Turkish, Turkish law prevails; **trap**: the Art. 20 lex-situs override on Turkish immovables defeats most foreign-will planning for property in Türkiye; foreign heirs of inherited Turkish real estate not liquidated within 1 year may be force-sold under foreign-ownership ceiling rules; **Confidence: HIGH**.

**EG (Egypt)** — Personal Status Law 25/1929 (and Law 25/1920) applies Sharia inheritance to Muslims; Christians and Jews follow their own personal-status law for marriage/divorce but **inheritance for all Egyptians is administered through the Sharia-rooted regime under Civil Code Art. 875** unless explicitly elected otherwise; for foreigners, **Civil Code Art. 17 applies the deceased's national law to inheritance, wills and post-mortem dispositions — but Egyptian law (i.e. Sharia-derived) governs Egyptian-situs immovables under Art. 18 lex situs** ([Egypt Civil Code PDF](https://hrlibrary.umn.edu/research/Egypt/Civil%20Law.pdf), [bylawme — Egypt inheritance](https://www.bylawme.com/post/inheritance-law-egypt-wills-religion-gender-foreigners), [alzayat — Egyptian inheritance 2025 guide](https://alzayatfirm.com/egyptian-inheritance-law/)); foreigners cannot acquire agricultural or desert land; **trap**: nationality-law election for foreigners works on Egyptian movables (bank accounts, shares) but **fails on Egyptian real estate** — Egyptian Sharia-derived shares apply to the property regardless of testator nationality; **Confidence: HIGH**.

### Reform calendar 2024-2026 (dated)

- **08 Jul 2025 — SA** — Council of Ministers approved the Law on Non-Saudis Ownership of Real Estate (Royal Decree M/14 of 14 Jul 2025; in force 22 Jan 2026 per the Library of Congress Global Legal Monitor (the law takes effect 180 days after its 25 Jul 2025 gazette publication)); does **not** change Sharia inheritance, but expands non-Saudi ownership to designated zones and opens Mecca / Medina to non-Saudi Muslim individuals (art. 2(4)), multiplying foreign-heir scenarios — [Curtis](https://www.curtis.com/our-firm/news/saudi-arabias-new-law-on-foreign-ownership-of-real-estate-a-major-development-in-the-saudi-real-estate-sector) + [BCLP](https://www.bclplaw.com/en-US/events-insights-news/real-estate-ownership-by-non-saudis-law-now-published.html) (White & Case alert 403 to fetchers); the MISA-hosted PDF once cited here as the "2025 law" is the repealed 2000 text (RD M/15) — primary M/14 text: verify at [Umm Al-Qura](https://uqn.gov.sa/)
- **Mar 2025 — AE** — DIFC Courts Law 2025 (Dubai Law No. 2/2025) gave DIFC Courts exclusive jurisdiction over non-Muslim wills registered through the DIFC Wills Service, including probate orders — [DIFC Courts Wills Service](https://www.difccourts.ae/ws)
- **Dec 2024 — MA** — King Mohammed VI announced Moudawana revision with route to transfer property to daughters during the parent's lifetime to neutralise *taasib* (pre-mortem gift mechanism); reform package still pending parliamentary enactment as of May 2026 — [Morocco World News — Dec 2024](https://www.moroccoworldnews.com/2024/12/166811/approved-reforms-in-moroccos-family-code-whats-changing/); [Carnegie — Jul 2025](https://carnegieendowment.org/posts/2025/07/morocco-family-law-moudawana-reform-governance?lang=en)
- **End-2024 — AE** — ADJD civil-wills, estate-case and civil-marriage registration counts through end-2024 (previously cited as ~5,700 wills / 360 estate cases / 36,000 civil marriages from the ADJD Non-Muslim Wills FAQ) — **source page removed; data not publicly available — verify at the [Abu Dhabi Judicial Department](https://www.adjd.gov.ae/)**; the structural regime (Decree-Law 41/2022, Law 14/2021, Abu Dhabi Civil Family Court) remains sourced at [UAE Legislation](https://uaelegislation.gov.ae/en/legislations/1586) — [BSA Law](https://www.bsalaw.com/insight/abu-dhabi-leads-the-way-a-regional-model-for-civil-family-laws-for-foreigners/) *(secondary — figures not re-derivable from it)*
- **2024 — AE Court of Cassation** — Abu Dhabi Court of Cassation rulings clarified application of Civil Family Law (Decree-Law 41/2022) to Muslim foreigners' family matters in narrow circumstances — [Conflict of Laws — 2024](https://conflictoflaws.net/2024/abu-dhabi-court-of-cassation-on-civil-family-law-and-muslim-foreigners-has-the-tide-turned/)
- **01 Feb 2023 — AE** — Federal Decree-Law 41/2022 on Civil Personal Status entered force, allowing all non-Muslim residents/citizens to opt out of Sharia for marriage/divorce/inheritance/wills/parentage — [UAE Legislation](https://uaelegislation.gov.ae/en/legislations/1586); [LoC](https://www.loc.gov/item/global-legal-monitor/2023-03-13/united-arab-emirates-personal-status-law-for-non-muslims-enters-into-force/)
- **May 2023 — JO** — Christian denominational leaders unanimously approved draft bill granting equal inheritance rights to Christian women under Jordanian law (amending Civil Code Art. 1086 routing); not yet enacted as of May 2026 — [Jordan Times](https://jordantimes.com/news/local/christian-leaders-unanimously-approve-bill-granting-gender-equality-inheritance); [Coptic Solidarity](https://www.copticsolidarity.org/2023/05/22/jordans-christians-approve-new-law-with-equal-inheritance-rights/)
- **2017 — BH** — Family Law 19/2017 codified both Sunni and Jafari (Shia) jurisprudence under one statute for the first time, replacing the 2009 Sunni-only code — [Musawah — Bahrain 2022](https://www.musawah.org/wp-content/uploads/2019/03/Bahrain-Overview-Table-2022.pdf)
- **23 Nov 2018 — TN** — Cabinet approved Essebsi equal-inheritance bill (with notarised opt-out); **stalled in parliament 2019, rejected by President Saied Aug 2020, no enactment as of May 2026** — [LoC](https://www.loc.gov/item/global-legal-monitor/2018-12-04/tunisia-cabinet-approves-bill-requiring-equal-inheritance-shares-for-men-and-women/); [Al Jazeera — Aug 2023](https://www.aljazeera.com/features/2023/8/22/will-inheritance-equality-ever-be-up-for-debate-in-tunisia)
- **2010 — JO** — Personal Status Law 36/2010 last major Muslim-side recodification; no further inheritance amendment confirmed in sources reviewed through May 2026 (data not publicly available — verify at [Jordanian Supreme Judge Department](https://www.sjd.gov.jo/))

### Confidence

HIGH for AE / SA / TR / IL / EG where regulators publish primary text in English (UAE Legislation Portal, Saudi MoJ, CoE-archived Code 5718, Israeli Succession Law full PDF, Egyptian Civil Code) and the lex-situs and opt-out mechanics are unambiguous. MEDIUM for QA / KW / BH / OM / JO / MA / TN where Personal Status Code + Sharia interplay leaves significant bench-discretion variance (sect determination, marriage-contract school, *taasib* invocation, Christian denominational election). LOW for LB — 18 confessional regimes plus the 1959 Civil Inheritance Act split; outcomes depend on the deceased's confession at death and any conversion history, and individual estates require case-specific confessional-court analysis.
## APAC + Central Asia

### Regional pattern

APAC succession law splits into four families that determine forced-heirship exposure for foreign property buyers. **Civil-law forced-share** group — China (Civil Code 2021), Japan (Minpō iryūbun), Korea (Civil Act yuryubun), Taiwan (Civil Code Art. 1223), Macau (Portuguese-derived legítima), Cambodia, Kazakhstan and Uzbekistan (post-Soviet codes) — all impose a fixed-fraction reserved share that overrides the will. **Common-law testamentary-freedom** group — Singapore, Hong Kong, Malaysia (non-Muslims), India (Christians/Parsis under ISA 1925), Sri Lanka (Roman-Dutch base), Thailand — leaves the will largely free, with dependants getting only a discretionary maintenance claim through statutes modelled on the UK Inheritance (Provision for Family and Dependants) Act 1975. **Sharia/personal-law-pluralism** group — Indonesia, Malaysia (Muslim citizens), India (Muslims), Maldives, Sri Lanka (Muslims), and the Muslim-Uzbek customary overlay — applies Faraid 2:1 male:female fixed shares with a 1/3 bequest cap. **Hybrid pluralism** — Philippines (legítima civil-law overlay on a US-influenced common-law procedure), Sri Lanka (Roman-Dutch + Kandyan + Thesavalamai + Muslim), India (Hindu/Muslim/Christian/Parsi parallel codes).

The **CN Civil Code (1 Jan 2021)** is the regional watershed — it consolidated the 1985 Inheritance Law into Book VI of the Civil Code, retained the discretionary "necessary share" for incapacitated dependants under Art. 1141 (no fixed %), and expanded testamentary forms. The **JP 2018 reform (effective 1 Jul 2019)** converted iryūbun from an in-kind property claim to a monetary claim under Art. 1046 — a structural shift that simplifies foreign-buyer succession because heirs no longer regain partial ownership of the actual property. The **KR Constitutional Court ruling of 25 Apr 2024** struck down Article 1112(4) (sibling yuryubun) as immediately void and gave the National Assembly a deadline of 31 Dec 2025 to revise paragraphs (1)-(3) — a major reform window still active.

**Brussels IV is irrelevant in APAC** — no APAC jurisdiction is a signatory to EU Regulation 650/2012, so foreign buyers cannot use a will-based choice-of-nationality-law to escape local forced shares. Each country applies its own private-international-law conflict rules: most civil-law APAC jurisdictions apply *lex situs* (location of property) for immovables, which means the country playbook applies regardless of buyer nationality. Notable exceptions — Philippines applies the *nationality* of the decedent for movables/successional order but cannot avoid PH legítima for PH-located real property; Taiwan permits a foreign testator to elect their national law for movables. **Sharia jurisdictions** (ID Muslim, MY Muslim citizens, MV, IN Muslim) determine the applicable regime by **religion of the deceased at death**, not domicile or nationality — a conversion-at-deathbed risk for mixed-religion families.

The biggest SE-Asia traps are **Vietnam Art. 644** (minor + disabled-adult descendants get 2/3 of statutory share even with a valid will to the contrary), **Indonesia's religion-of-deceased court routing** (Pengadilan Negeri civil court vs Pengadilan Agama religious court), and **Malaysia's Faraid/Distribution Act split** triggered by religion at death. The biggest Central-Asia trap is data opacity — KZ, UZ Civil Code Russian-language sources are well-documented but English-language secondary commentary is sparse, requiring local-counsel verification.

### Country one-liners

**CN (China)** — Civil Code Book VI (effective 1 Jan 2021) Art. 1141 reserves a court-determined "necessary share" for successors lacking work capacity AND independent income (no fixed %); Art. 1142 governs will revocation; testator otherwise has full freedom; Brussels IV n/a; **trap**: pre-2021 wills under the 1985 Inheritance Law need re-verification — 1985 Law's discretionary regime closely tracks Art. 1141, but spouse status as statutory heir was clarified in 2021; foreign buyers of PRC real estate face *lex situs* PRC law for immovables; primary heirs Art. 1127 = spouse + children + parents; **Confidence: HIGH** (article texts published at China Justice Observer, sourced to NPCSC).

**HK (Hong Kong)** — **No forced heirship and no community property** under HK law; testamentary freedom is the rule; Inheritance (Provision for Family and Dependants) Ordinance Cap. 481 allows a *dependant* maintenance claim (spouses get a "divorce standard" share, others get "reasonable maintenance" only); applies only to a deceased domiciled in HK or ordinarily resident in HK during 3 years before death; Brussels IV n/a; **trap**: foreign buyers domiciled abroad escape Cap. 481 entirely — the "ordinarily resident 3 years" gateway is jurisdictional; **Confidence: HIGH**.

**ID (Indonesia)** — pluralist regime: non-Muslim Indonesians under **Burgerlijk Wetboek (KUH Perdata) 1838** with *legitime portie* (Dutch-derived absolute share for descendants/ascendants) under Pengadilan Negeri civil court; Muslim Indonesians under **Compilation of Islamic Law (KHI) 1991 + Faraid** with bequest cap of 1/3 of estate and only by consent of all heirs, under Pengadilan Agama religious court; **trap**: religion of the deceased at death determines court routing AND legal regime — a deathbed conversion materially changes the inheritance distribution; foreigners cannot own freehold (only Hak Pakai use-right), so estate-planning is layered over a non-freehold base; Brussels IV n/a; **Confidence: MEDIUM** (regime well-documented in Indonesian academic sources, but case-routing nuances by region need local counsel).

**IN (India)** — **No single succession law**: Hindu Succession Act 1956 (amended by HSA 2005, effective 9 Sep 2005, retroactive — daughters of Mitakshara-school coparceners get equal coparcenary rights by birth, same as sons) applies to Hindus/Sikhs/Jains/Buddhists; Muslim Personal Law (Sharia) applies to Muslims with bequest cap of 1/3 of net estate (after debts/funeral) without heir consent; Indian Succession Act 1925 applies to Christians (Part V Ch. II) and Parsis (Part V Ch. III) and gives broad testamentary freedom subject only to dependant-maintenance; **trap**: Hindu Undivided Family (HUF) coparcenary survives HSA 1956 — daughters' 2005 equal-share confirmed retrospective by SC ruling (Vineeta Sharma v Rakesh Sharma 2020); a foreign-buyer married to an Indian Hindu has property-rights interactions with HUF coparcenary that need a Hindu-law specialist; Brussels IV n/a; **Confidence: HIGH** for Hindu/Muslim/Christian regimes (statutes and SC jurisprudence published at India Code).

**JP (Japan)** — Civil Code Art. 1042 (renumbered in 2018; pre-reform Art. 1028) — **iryūbun (遺留分) = 1/2 of intestate share** for spouse + descendants + ascendants when spouse/descendants are heirs; **1/3** when only ascendants are heirs; siblings have NO iryūbun; **2018 reform (effective 1 Jul 2019)** converted iryūbun from in-kind property claim to monetary claim under Art. 1046 (Iryūbun Shingai-gaku Seikyū-ken) — heirs no longer take partial ownership of specific assets but instead claim cash from beneficiaries; **trap**: 2018 reform applies to deaths after 1 Jul 2019 — pre-July-2019 estates retain in-kind claim; foreign-buyer can elect home-country law for movables under Hōrei Art. 36 but lex situs governs immovables; statute-of-limitations: 1 yr from knowledge of infringement, max 10 yr from death; Brussels IV n/a; **Confidence: HIGH** (full Civil Code at japaneselawtranslation.go.jp).

**KH (Cambodia)** — Civil Code 2007 Book VIII (Succession) — reserved-portion regime exists but exact article-text in English public sources is sparse; secondary sources describe a forced-share regime where descendants/spouse get a **reserved share** (some sources cite 1/2 of statutory share for descendants and 1/3 for ascendants/spouse — verify with local counsel against the FAOLEX Khmer text); foreigners cannot own land in Cambodia (constitutional ban) but can own condo units above ground floor; **trap**: post-Khmer-Rouge property restitution overlay — pre-1979 ownership claims interact with succession; Brussels IV n/a; **Confidence: LOW** (English-language Article-1233 verification not publicly available — verify at FAOLEX Khmer Civil Code text [`faolex.fao.org/docs/pdf/cam204996.pdf`](https://faolex.fao.org/docs/pdf/cam204996.pdf)).

**KR (South Korea)** — Civil Act Art. 1112 (yuryubun, 유류분) **= 1/2 of intestate share** for spouse + descendants; **1/3 of intestate share** for parents; **siblings: 1/3 of intestate share PRE-25-Apr-2024 — STRUCK DOWN as of 25 Apr 2024 by Constitutional Court** (Decision 2020Hun-Ga4 et al., unanimous), Article 1112(4) immediately void; paragraphs (1)-(3) declared incompatible-with-Constitution with deadline 31 Dec 2025 for National Assembly revision; National Assembly received an amendment bill on 18 Dec 2025 (bill 2215371) — **monitor this reform window closely**; **trap**: existing yuryubun structures drafted before Apr 2024 may be partially invalid by 1 Jan 2026 if Assembly fails to legislate; foreign-buyers of Korean real estate face KR *lex situs*; statute of limitations: 1 yr from knowledge / 10 yr from death; Brussels IV n/a; **Confidence: HIGH** (KR Constitutional Court ruling published; statute at elaw.klri.re.kr).

**KZ (Kazakhstan)** — Civil Code Special Part (Section VI Inheritance) Art. 1069 **обязательная доля (obligatory share) = 1/2 of intestate share** reserved for minor children + adult-incapacitated children + spouse + parents who are dependent on testator; otherwise testamentary freedom; pre-nuptial waiver of spousal share is permitted; "unworthy heir" disqualification under Art. 1045 (intent on testator's life, deprivation of parental rights, non-payment of child support); **trap**: foreign-buyers of KZ residential property face KZ *lex situs*; foreign-currency mortgage and tenge inheritance-tax exposure are layered atop the succession; Brussels IV n/a; **Confidence: MEDIUM** (Article-1069 referenced in academic sources, full text at adilet.zan.kz Russian-language).

**LK (Sri Lanka)** — pluralist hybrid: General Roman-Dutch law (default for non-Kandyan Sinhalese) gives testamentary freedom + dependant claims; Kandyan Law Ordinance for Sinhalese Buddhist Kandyans (intestate succession only — Kandyans who marry under General Marriage Ordinance shift to Roman-Dutch); Thesavalamai personal law for Tamils of Jaffna under Matrimonial Rights and Inheritance (Jaffna) Ordinance — applies to property; Muslim Marriage and Divorce Act 1951 + Faraid for Muslims; **trap**: applicable regime depends on community at death + which marriage ordinance was used + property location (Thesavalamai is geographically anchored to Jaffna); foreigners face general Roman-Dutch default for succession of LK property they acquired through 99-yr lease (freehold barred); Brussels IV n/a; **Confidence: MEDIUM** (regime well-documented in Globalex, but parcel-level Kandyan/Thesavalamai routing needs local counsel).

**MO (Macau)** — Civil Code 1999 (Portuguese-derived, modelled on Portuguese Civil Code 1966 + BGB) — **forced-heirship regime** with **legítima** for spouse + descendants + ascendants; surviving spouse gets ~1/3 of estate when descendants exist, ~1/2 when no descendants alongside ascendants/siblings (the Macau equivalent of PT Art. 2156-2161 — exact MO article numbers not publicly verifiable in English; verify at the Macau Printing Bureau Portuguese text [`bo.io.gov.mo`](https://bo.dsaj.gov.mo/)); intestate order: spouse+descendants → spouse+ascendants → common-law spouse → siblings → 4th-degree collaterals → MO SAR; **trap**: Portuguese-derived legítima is non-waivable inter vivos; Brussels IV n/a (MO is not in EU); **Confidence: MEDIUM** (regime confirmed by Manuela António / Lawgratis but specific article numbers and exact fractions need verification against Portuguese-language source).

**MV (Maldives)** — **Sharia inheritance is constitutionally mandatory under Constitution 2008 Art. 142** (which retained the 1968 Constitution's structural rule that judges apply Sharia where statute is silent); Faraid fixed shares apply to Muslim Maldivians (all citizens, since Maldives is a Muslim-only-citizenship state under Art. 9(d)); bequest cap of 1/3 to non-heir; non-Muslims (foreign residents only) have testamentary freedom for personal property; **trap**: foreigners cannot own freehold (post-2015 amendment briefly allowed it for >USD 1bn investments but was repealed in 2019; current regime allows only 99-year SEZ leasehold); estate-planning for foreign-held MV leasehold is limited to the lease-residue value; Brussels IV n/a; **Confidence: MEDIUM** (Sharia primacy is constitutional; Faraid mechanics standard).

**MY (Malaysia)** — religion-of-deceased determines regime: **Muslim Malaysian citizens** → Faraid (Sharia, fixed 2:1 male:female shares, bequest cap 1/3 without heir consent) under State Syariah Court; **non-Muslims** → Distribution Act 1958 (revised 1983, amended 1997) for intestate succession + Wills Act 1959 + testamentary freedom subject to dependant claims; no formal forced-heirship for non-Muslims at common law (intestate-only Distribution Act); **trap**: deathbed conversion to Islam by a non-Muslim parent retroactively switches regime to Faraid for the estate (with civil-courts/Syariah-courts jurisdictional fights documented); Penang as a former Straits Settlement follows Distribution Act 1958 like rest of MY for non-Muslims (no separate Penang regime); foreign-buyer threshold typically RM1m+ depending on state — succession of MM2H-held property follows MY regime; Brussels IV n/a; **Confidence: HIGH** (Distribution Act 1958 published at commonlii.org).

**PH (Philippines)** — Civil Code Art. 886-906 — **legítima = 1/2 of estate to compulsory heirs** (legitimate descendants + surviving spouse + legitimate parents in default of descendants); free portion = 1/2 (testator's disposable share); spouse legítima alongside one legitimate child = same as that child's share (Art. 892); illegitimate children get 1/2 of legitimate child's share post-2018 jurisprudence reform; Art. 906 entitles compulsory heir to demand full legítima if shorted; Art. 907 reduces inofficious testamentary dispositions; **trap**: PH applies *nationality* law for succession order but **legítima for PH-located real property cannot be excluded by foreign-law election** — a US testator with a PH-condo cannot avoid PH legítima via US choice-of-law; foreigners cannot own land (constitutional ban Art. XII §7) except via hereditary succession (Art. XII §7 exception); Brussels IV n/a; **Confidence: HIGH** (Civil Code at chanrobles.com, jurisprudence at e-library.judiciary.gov.ph).

**PK (Pakistan)** — **mixed system: English common-law legacy overlaid with Islamic law** ([Supreme Court of Pakistan](https://www.supremecourt.gov.pk/)) — so succession of a Muslim's estate runs on **Islamic personal law (Sharia)** while the common-law machinery handles procedure; final court for civil/property matters = **Supreme Court of Pakistan** (constitutional jurisdiction moved to the new Federal Constitutional Court by the 27th Amendment, signed 13 Nov 2025 — verify Art. 175E at [na.gov.pk](https://na.gov.pk/); **no external / Privy Council appeal**); **the specific Sharia reserved-share (faraid) fractions + the governing personal-law statute were NOT enumerated in the Pakistan playbook this round — `data not independently confirmed — verify the applicable Muslim personal-law / succession rules + any non-Muslim minority succession regime with Pakistani counsel before relying`** (do NOT assume a generic faraid split without per-case advice; non-Muslim Pakistanis are governed by their own community succession rules); **land records are PROVINCIAL** (each province's Board of Revenue; title = the mutation/*intiqal* entry in the Record of Rights + a registered deed under the Registration Act 1908 — **presumptive, NOT a Torrens guaranteed title**), so an estate's land devolution is administered province-by-province with **no national cadastre**; the practical foreign-buyer market is overwhelmingly the **diaspora** (NRPs + POC holders via SBP Roshan Apna Ghar) — non-origin foreigners need Ministry-of-Interior approval to acquire ([Foreigners Act 1946](https://fia.gov.pk/files/act/4.pdf)); **Brussels IV n/a**; **hidden trap** — agricultural/rural land is governed by provincial land-revenue law and is subject to foreign-acquisition restrictions, and cantonment/border/diplomatic-enclave land needs security clearance — what a foreign-linked heir can lawfully take may be narrower than the deed suggests. **Confidence: MEDIUM** (mixed common-law + Islamic-law frame + final court + provincial-record structure primary-anchored; the exact faraid quantum + personal-law statute are the deliberately-hedged unresolved items — NOT fabricated).

**SG (Singapore)** — **No forced heirship**; full testamentary freedom under Wills Act 1838 (rev. 1996); Inheritance (Family Provision) Act 1966 (UK 1938-derived) allows dependant to apply for "reasonable provision for maintenance" — single standard (court has no power to award beyond maintenance); **Muslim Singaporeans** under Administration of Muslim Law Act (AMLA) 1966 → Faraid via Syariah Court for succession; Family Justice (Probate and Other Matters) Rules 2024 (S 723/2024, in force 16 Sep 2024) updated procedure (NOT substantive forced-heirship); **trap**: a foreign-buyer-owner of SG real estate domiciled abroad escapes IFPA 1966 (deceased must be domiciled in SG); Muslim foreign-buyers of SG property face Syariah-court routing if they are SG-domiciled at death; Brussels IV n/a; **Confidence: HIGH** (statutes at sso.agc.gov.sg).

**TH (Thailand)** — Civil and Commercial Code Book VI (Succession), Section 1620-1755 (in force since 1935, no major succession reform since) — **no forced-heirship**; full testamentary freedom; statutory-heir hierarchy in 6 classes under Section 1629 (descendants → parents → full siblings → half siblings → grandparents → uncles/aunts) applies only intestate; spouse inherits alongside applicable class under Section 1635; **trap**: a Thai testator can validly disinherit children — TH is regionally unique in this; foreigners cannot own land (Land Code §86) but can own condo (max 49% foreign ownership in any building); succession of foreign-held TH condo follows TH lex situs but condo can pass to non-Thai heirs only if heirs themselves qualify as condo-eligible foreigners (otherwise 1-yr forced sale); Brussels IV n/a; **Confidence: HIGH** (CCC at samuiforsale.com / juslaws.com, no recent reform).

**TW (Taiwan)** — Civil Code Art. 1223 — **special portion (特留分, tèliúfēn) = 1/2 of intestate share** for spouse + lineal descendants + parents; **1/3 of intestate share** for siblings + grandparents; Art. 1187 governs testamentary disposal subject to special portion; Art. 1225 allows shorted heir to deduct from legacies; **trap**: a foreign testator can elect to apply the law of their nationality for movables under TW Act Governing Choice of Law in Civil Matters Art. 60 but TW *lex situs* governs immovables — so TW-located real estate is fully subject to TW special portion regardless of testator nationality; Brussels IV n/a; statute of limitations: 2 yr from knowledge / 10 yr from death; **Confidence: HIGH** (Civil Code at law.moj.gov.tw English version).

**UZ (Uzbekistan)** — Civil Code Special Part Art. 1145 (post-Soviet code, structurally similar to KZ Art. 1069) — **обязательная доля (obligatory share) = 1/2 of intestate share** for minors, adult-incapacitated descendants, dependent ascendants, dependent spouse; testamentary freedom otherwise; **trap**: customary Muslim-majority succession practices may overlay statutory civil-law rules in informal allocations (not legally binding but commonly observed); foreign-buyers of UZ residential property face UZ lex situs; Russian-language Civil Code at lex.uz is the authoritative text — English secondary sources at warnathgroup.com / cis-legislation.com confirm framework but exact Art. 1145 wording not in English-language public domain; Brussels IV n/a; **Confidence: LOW** (Article-1145 verification limited; verify at [`lex.uz`](https://lex.uz/) Russian text).

**VU (Vanuatu)** — **mixed legal system: English common law + French civil-law influences + customary land law** ([Court of Appeal of Vanuatu](https://courts.gov.vu/about-us/court-of-appeal)), final court = **Court of Appeal of Vanuatu** (no UK Privy Council appeal — republic since 1980); the dominant structural fact for succession is **tenure, not forced shares — Vanuatu abolished freehold at 1980 independence and reserves perpetual custom ownership to indigenous citizens (Constitution Art. 75); a foreigner can hold ONLY a registered lease (≤75-yr ceiling) under the Land Leases Act [Cap 163]** ([Constitution Ch. 12, gov.vu](https://www.gov.vu/images/legislation/constitution-en.pdf); [Land Leases Act, FAOLEX](https://www.fao.org/faolex/results/details/en/c/LEX-FAOC088905/)) — so on death it is the **lease residue** (years remaining + ground rent) that passes, not freehold land; **NO inheritance / wealth tax** (Vanuatu is a zero-direct-tax jurisdiction — there is no Income Tax Act; the ABSENCE of the tax on the [DCIR taxes index](https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html) is the evidence, corroborated by [VFIPA "Low tax jurisdiction"](https://investvanuatu.vu/untapped-potential/low-tax-jurisdiction/)); **Brussels IV n/a**; **the substantive forced-heirship / reserved-share position of the mixed (common-law + French-civil) regime was NOT resolved in the Vanuatu playbook — whether a French-derived réserve survives over leasehold interests or whether common-law testamentary freedom governs is `data not publicly confirmed — verify with a Vanuatu conveyancing lawyer + the relevant succession statute at [PacLII vu/legis](http://www.paclii.org/) before relying`**; **hidden trap** — custom owners hold the perpetual interest under the lease, so lessor consent + custom-land dispute exposure sit beneath any succession plan. **Confidence: LOW** (legal-family + tenure + no-inheritance-tax + final-court frame is primary/regulated-confirmed; the exact reserved-share quantum of the mixed regime is the deliberately-hedged unresolved item — NOT fabricated).

**VN (Vietnam)** — Civil Code 2015 Art. 644 (effective 1 Jan 2017) — **forced share = 2/3 of statutory share** for: minor children, adult children incapable of working, parents, spouse — even if explicitly disinherited or under-allocated by will; Art. 651 lists statutory heirs in 3 classes (parents+spouse+children → grandparents+siblings+grandchildren → great-grandparents+great-grandchildren+aunts/uncles); **trap**: Art. 644 protects minors AND disabled-adult descendants — a foreign-buyer with adult disabled children cannot disinherit them via will; foreigners can own a house attached to land use rights for max 50 yr (extendable once to 100 yr) under Housing Law 2023 Art. 17 + ownership cap (30% of any condo / 250 detached houses per ward); inherited LUR/house transfers to foreign heir but if heir cannot legally own, heir is entitled to value (cash) only; Brussels IV n/a; **Confidence: HIGH** (Civil Code 2015 published, well-documented in academic / law-firm sources).

### Reform calendar 2024-2026 (dated)

- **1 Jul 2019** — JP — Civil Code Art. 1046 in force (iryūbun monetary-claim conversion, 2018 reform) — applies to deaths after this date — [japaneselawtranslation.go.jp](https://www.japaneselawtranslation.go.jp/en/laws/view/3494/en)
- **1 Jan 2021** — CN — Civil Code Book VI in force, replaces 1985 Inheritance Law; Art. 1141 "necessary share" for incapacitated dependants — [chinajusticeobserver.com](https://www.chinajusticeobserver.com/law/x/civil-code-of-china-part-vi-succession-20200528)
- **25 Apr 2024** — KR — **Constitutional Court strikes down Civil Act Art. 1112(4)** (sibling yuryubun) as immediately void; (1)-(3) declared incompatible with Constitution; deadline 31 Dec 2025 for National Assembly revision — [koreatimes.co.kr 25 Apr 2024](https://www.koreatimes.co.kr/southkorea/law-crime/20240425/constitutional-court-strikes-down-inheritance-rule-mandating-portions-to-siblings) / [thekoreanlawblog.com](https://www.thekoreanlawblog.com/2024/09/korea-forced-elective-reserve-inheritance.html)
- **16 Sep 2024** — SG — Family Justice (Probate and Other Matters) Rules 2024 (S 723/2024) in force — procedural reform of probate; substantive testamentary freedom unchanged — [sso.agc.gov.sg](https://sso.agc.gov.sg/SL-Supp/S723-2024/Published/20240916?DocDate=20240916)
- **20 Sep 2024** — KR — Civil Code partially revised (Law No. 20432, in force 31 Jan 2025) — does not yet address 2024 yuryubun ruling — [refworld.org](https://www.refworld.org/legal/legislation/natlegbod/2024/en/149677)
- **17 Dec 2025** — KR — Government submitted partial Civil Act amendment bill to National Assembly (bill no. 2215371, referred to Legislation and Judiciary Committee 19 Dec 2025) — yuryubun-revision tracker — verify text at National Assembly Bill Information System
- **31 Dec 2025** — KR — **STATUTORY DEADLINE for National Assembly to revise Article 1112(1)-(3)**; if missed, paragraphs (1)-(3) become void by operation of CCK ruling — **HIGH-IMPACT MONITORING DATE**
- **2026 ongoing** — KR — yuryubun reform tracker — confirm whether deadline met, what new shares look like; affects all KR estate planning until clarified

### Confidence

HIGH for SG/HK/JP/KR/TW/IN/CN/PH/MY/TH/VN where Civil Code articles, statutes, and Supreme/Constitutional Court rulings are published in English at primary government sources. MEDIUM for ID (pluralism + religion-of-deceased routing requires case analysis), LK (4-system pluralism with parcel-level community routing), KZ (Article-1069 cited but English-text not in public domain — Russian Adilet text authoritative), MO (Portuguese-language Civil Code; specific article numbers for legítima not English-verified). LOW for KH (Article-1233 not English-verified — Khmer FAOLEX text required), UZ (Article-1145 framework consistent with KZ peer but text unavailable in English — Russian lex.uz authoritative), MV (Sharia primacy is constitutional but specific Faraid-share computations and non-Muslim foreign-resident testamentary freedom margins are case-driven and need local mufti/qadi advice). KR is HIGH on substantive law BUT the **2025-12-31 reform deadline is a live moving target** — re-stamp the country playbook when the Assembly legislates (or fails to).
## LATAM + Caribbean

### Regional pattern

Latin America and the Caribbean fragment into four succession families. **Spanish-derived civil-law jurisdictions** (AR, CL, CO, PE, UY, EC, PY, plus PA/CR with weakened forms) inherit the Iberian *legítima* model: a fixed reserved share (between 1/2 and 4/5) automatically vests in descendants, then ascendants, then spouse, regardless of the will. **Portuguese-derived BR** runs a parallel 1/2 *legítima* under the 2002 Código Civil (Lei 10.406), with the spouse promoted to *herdeiro necessário* status — and after STF tema 809 (2017) the *companheiro/a* in *união estável* is treated equivalently to a spouse for succession. **French-derived DO** retained the original 1804 Code Napoléon's *réserve héréditaire* almost verbatim (1/2 with one child, 2/3 with two, 3/4 with three or more) — the only LATAM jurisdiction with the historical FR sliding scale. **Common-law / Roman-Dutch overlay jurisdictions** (BB, JM, BS, BZ) follow the English testamentary-freedom model, qualified by Inheritance (Provision for Family and Dependants) Acts that grant courts discretion to vary a will or intestacy outcome where reasonable provision was not made for spouse, minor children, or other dependants.

The buyer-protection consequence is large: in legítima jurisdictions, **a foreign-law-choice clause in the will (Brussels-IV-style) cannot defeat the local reserved share for property situated in-country**, because the *lex rei sitae* applies to immovables and the legítima is treated as ordre public. Brussels IV (Reg. EU 650/2012) has no in-force application here — the EU regulation reaches only EU residents, and even an EU testator's professio iuris is overridden by host-state mandatory rules under recital 38 / art. 30 where the situs state classifies legítima as a special restriction on immovables. Practical implication: a foreign buyer of a Buenos Aires apartment cannot leave it 100% to a non-relative if Argentine descendants exist.

The two notable testamentary-freedom outliers are **MX** (Código Civil Federal art. 1281+ plus 32 state codes — federal model preserves only alimentary obligations, not a forced share, and most states follow) and **PA / CR / BB / JM / BS / BZ**. These five attract foreign asset-protection structuring precisely because the host-state ordre public does not impose a mandatory share. In MX, the *fideicomiso* (bank trust required for foreigners in the 50km coastal / 100km border *zona restringida* under the 1973 Foreign Investment Law and 1993 update) doubles as a succession vehicle: beneficiary designations transfer trust-held property without inventory, provided the trust deed names successor beneficiaries.

The 2015–2025 reform pattern is one of *liberalisation*: AR's 2015 Código Civil y Comercial (Ley 26.994) reduced the descendant legítima from 4/5 to 2/3 and the ascendant share from 2/3 to 1/2 (CCyC art. 2445); BR's 2002 Code recast the spouse as *necessário* (CC art. 1845); CO's Ley 1934 of 2018 freed the *cuarta de mejoras* into testamentary disposition; BR's Lei 14.382/2022 enabled extrajudicial inventário at notary offices (15 days vs. 10 years judicial). PY (4/5 to descendants under CC art. 2598) remains the most restrictive on the continent.

The Caribbean common-law tier (BB, JM, BS, BZ) presents a different risk: not a reserved share, but **bench discretion under the Inheritance Provision Acts**, which allows surviving spouses, minor children, ex-spouses, and financially dependent adult children to apply to court to vary even a fully testamentary disposition. Outcomes are case-law-driven and harder to underwrite at planning time than a fixed legítima fraction.

### Country one-liners

**AG (Antigua and Barbuda)** — English common-law twin-island Commonwealth realm (independent 1981); **testamentary freedom is the default; NO forced-heirship / no reserved share**; moderated only by an English-tradition family-provision / dependants'-relief jurisdiction allowing a spouse, minor child, or dependant to apply to the High Court for *reasonable provision* where the will/intestacy fails them (the specific Antigua statute name + section were not located in a primary source this round — *verify the Antiguan Inheritance/Family-Provision statute at [legalaffairs.gov.ag](https://legalaffairs.gov.ag/) before relying*; the dependant-relief concept is standard across the OECS common-law tier). Probate runs through the **Eastern Caribbean Supreme Court (ECSC) — resident High Court division in Antigua**; final appeal to the **UK Privy Council (JCPC)** (A&B has NOT adopted the CCJ). **Brussels IV n/a** (non-EU; lex situs governs Antiguan immovables). Hidden trap — **Barbuda land is historically held in COMMON (communal, no individual freehold)**, so the succession question on Barbuda is *tenure*, not forced shares; do not assume freehold there. **Confidence: MEDIUM** (common-law freedom + ECSC/JCPC frame HIGH; exact family-provision statute citation unverified).

**AR (Argentina)** — Civil and Commercial Code (Ley 26.994, in force 1 Aug 2015) art. 2444–2445: legítima of descendants 2/3, ascendants 1/2, spouse 1/2 (reduced from prior 4/5 / 2/3 / 1/2 of the 1869 Vélez code); spouse is legitimary, *cohabitante* (convivencia) is not unless designated; Brussels IV n/a; hidden trap — pre-1 Aug 2015 wills are governed by the old 4/5 regime and pre-existing real-estate donations carry the older 10-year reduction-action vulnerability. **Confidence: HIGH** (primary text on argentina.gob.ar).

**BB (Barbados)** — Succession Act Cap. 249 (modelled on Irish Succession Act 1965): no fixed forced-heirship fraction but s. 96–98 *legal right share* — surviving spouse legally entitled to 1/2 of the estate (or 1/3 where there is also a child), and any clause attempting to disinherit a minor child or a spouse not judicially separated for ≥3 years is void; court discretion on lump-sum maintenance for children. Hidden trap — the legal right share operates as a near-equivalent to legítima for spouse, despite Barbados being labelled a "common-law testamentary freedom" jurisdiction. **Confidence: HIGH** (statute on barbadoslawcourts.gov.bb).

**BM (Bermuda)** *(North Atlantic BOT — NOT Caribbean; filed here for pattern affinity)* — English common-law British Overseas Territory; **testamentary freedom; NO forced-heirship / no reserved share**; moderated by the **Succession Act 1974** (Part on provision for family + dependants), under which a **spouse, former spouse who has not remarried, child, or a grandchild who was being wholly/partly maintained by the deceased** may apply to the **Supreme Court of Bermuda** for *reasonable financial provision* — for a spouse the court need not find the provision necessary for *maintenance* (lower threshold); **strict ~6-month limitation** from the first grant of representation (extendable only with leave); **narrower than the UK 1975 Act** — Bermuda does NOT yet extend standing to 2-year cohabitants ([Bermuda Succession Act 1974, bermudalaws.bm](https://www.bermudalaws.bm/Laws/Consolidated%20Law/1974/Succession%20Act%201974); [Appleby — "Where there is a will, there is a claim"](https://www.applebyglobal.com/publications/where-there-is-a-will-there-is-a-claim/)). **NO inheritance/estate tax** (stamp duty applies to dutiable transfers). **Brussels IV n/a**. Hidden trap — cohabiting partners have NO statutory claim; private estate planning (trust/joint tenancy) is the only route. **Confidence: HIGH** (Succession Act 1974 primary-citable; Supreme Court of Bermuda forum verified).

**BR (Brazil)** — Código Civil (Lei 10.406/2002) art. 1845–1846: 50% *legítima* reserved for *herdeiros necessários* (descendants, ascendants, spouse — and post-STF tema 809 of 2017, *companheiro/a* in união estável on equivalent terms); 50% disposable. CC art. 549 voids any inter-vivos donation that exceeds the disposable portion at the moment of gifting (*doação inoficiosa* — STJ 2023 confirmed timing test); **reduction action follows STJ's 10-year ordinary prescription (CC art. 205)**, NOT 4 years. Lei 14.382/2022 enabled extrajudicial cartório-based inventário (≈15 days). Hidden trap — *companheiro* status as legitimary depends on proof of união estável, not on registration; disputes after death are routine. **Confidence: HIGH** (planalto.gov.br + STF/STJ jurisprudence).

**BS (Bahamas)** — Wills Act 2002 + Inheritance Act 2002 (Ch. 116): testamentary freedom is the default rule; Part III of the Inheritance Act gives surviving spouse, minor children (<18), and 18–23-year-old children in financial dependence at death a right to apply to court for *reasonable financial provision* where the will or intestacy fails them. Hidden trap — no fixed share, outcomes are judicial-discretion driven; offshore-trust structures common. **Confidence: HIGH** (laws.bahamas.gov.bs).

**BZ (Belize)** — Administration of Estates Act Cap. 197 + Wills Act: common-law testamentary freedom inherited from the English model; no formal reserved share; dependant claims available via inheritance-provision rules in the English tradition. Hidden trap — Belize is a common-law island in a civil-law neighbourhood; foreign owners often misapply nearby civil-law assumptions. **Confidence: MEDIUM** (statute confirmed; bench-discretion case law thinner than JM/BB).

**CL (Chile)** — Código Civil art. 1167 (asignaciones forzosas) and art. 1184: half of the estate is reserved as *legítima rigorosa* split among descendants, ascendants, and surviving spouse; a *cuarta de mejoras* (1/4) can be allocated by the testator within descendants/ascendants/spouse; the remaining *cuarta de libre disposición* (1/4) is unrestricted. Hidden trap — the *cuarta de mejoras* is often misread as fully discretionary; it can only go to descendants/ascendants/spouse, not to outsiders. **Confidence: HIGH** (BCN leychile.cl).

**CO (Colombia)** — Código Civil art. 1242 (as amended by Ley 1934 of 2018, in force 1 Jan 2019): half of the estate forms the *legítima rigurosa* divided among descendants per intestacy rules; **Ley 1934 abolished the obligation to allocate the *cuarta de mejoras* to a legitimary** (art. 1243 was derogated), so the testator now freely disposes of 50% to anyone. Hidden trap — wills made before 1 Jan 2019 may still be drafted on the pre-1934 mejoras assumption; the legítima half itself was not reduced. **Confidence: HIGH** (secretariasenado.gov.co + funcionpublica.gov.co).

**CR (Costa Rica)** — Código Civil art. 595: full testamentary freedom subject to an *alimentary credit* in favour of children, parents, and spouse who lack means of subsistence at the testator's death — claimant must prove (i) need, (ii) no alternative provision in the estate, (iii) not already named heir; the obligation lapses with the obligated person's death. Hidden trap — "freedom to disinherit" is widely advertised but the alimentary credit operates as a contingent claim that can swallow material estate value where minor children or a dependent spouse exist. **Confidence: HIGH** (poder-judicial.go.cr).

**DO (Dominican Republic)** — Código Civil (1845, French-derived) art. 913–915: *réserve héréditaire* on the historical FR sliding scale — disposable quotient is 1/2 with one child, 1/3 with two, 1/4 with three or more; 1/2 if no descendants but ascendants in both lines, 3/4 if ascendants in one line only. This is the only LATAM regime that mirrors pre-2006 France verbatim. Hidden trap — the DO scale is more restrictive than the modern Spanish-derived 1/2 model; foreign buyers from Spain or Argentina routinely under-estimate the children's share. **Confidence: HIGH** (codes published; tribunalconstitucional.gob.do TC/0221/14 reaffirmed).

**EC (Ecuador)** — Código Civil art. 1207 (codification 2005-010, presidencia.gob.ec consolidated text 2024): half of the divisible estate goes to *legítimas rigorosas* (legitimaries are children and parents per art. 1205, children excluding parents); 1/4 is the *cuarta de mejoras* for descendants chosen by the testator; 1/4 is freely disposable. Spouse share via separate *gananciales* / portion rules, not as primary legitimary. Hidden trap — USD-dollarised economy + Catholic-tradition Civil Code preserves a Chilean-style structure but with a narrower legitimary class than CL (children + parents only at art. 1205, not spouse as primary). **Confidence: HIGH** (presidencia.gob.ec PDF 2024).

**GD (Grenada)** — English common-law island state (Grenada + Carriacou + Petite Martinique); **testamentary freedom; NO forced-heirship / no reserved share**; moderated by an English-tradition dependants'-relief jurisdiction (spouse/minor-child/dependant application for reasonable provision — *specific Grenadian Inheritance/Family-Provision statute name + section not located this round; verify at [laws.gov.gd](https://www.laws.gov.gd/index.php/chapters/d-76-84a/133-chapter-79-deeds-and-land-registry-act)*). Title runs on a **deeds-registration (NOT Torrens)** system under the **Deeds and Land Registry Act, Cap. 79**; probate + deeds recorded at the **Deeds & Land Registry of the ECSC**; superior court = resident **High Court** division of the **ECSC**; final appeal to the **UK Privy Council (JCPC)** (Grenada rejected the CCJ at a 2018 referendum). **NO general inheritance/estate tax** (deed-of-gift PTT applies above XCD 150,000). **Brussels IV n/a**. Hidden trap — **"family land" (old undivided inherited holdings) is a recurring Caribbean title complication**: a deceased may hold only a fractional undivided interest, so a will purporting to devise "the parcel" can fail against co-heirs irrespective of testamentary freedom; the 2019 conveyancing reform cut the good-title search period 60 → 30 years. **Confidence: MEDIUM** (common-law freedom + deeds-system + ECSC/JCPC frame HIGH; exact family-provision statute citation unverified).

**JM (Jamaica)** — Wills Act + Inheritance (Provision for Family and Dependants) Act (effective 20 May 1993): testamentary freedom is the default; the 1993 Act lets a spouse, ex-spouse not remarried, parent, or child (including adult children dependent at death) apply to court for *reasonable financial provision* where the will or intestacy outcome fails them. Hidden trap — bench discretion is wide and case-law-driven; planning-time certainty lower than legítima jurisdictions. **Confidence: HIGH** (laws.moj.gov.jm).

**KN (St. Kitts and Nevis)** — English common-law twin-island federation (Commonwealth realm, independent 1983); **testamentary freedom; NO forced-heirship / no reserved share**; moderated by an English-tradition dependants'-relief jurisdiction (spouse/minor-child/dependant application for reasonable provision — *specific Federation Inheritance/Family-Provision statute name + section not located this round; verify at [legal.gov.kn](https://www.legal.gov.kn/)*). Superior court = **ECSC** resident **High Court of Justice** division; final appeal to the **UK Privy Council (JCPC)** (St K&N has NOT adopted the CCJ). **NO income / capital-gains / inheritance/estate tax** (a core CBI pitch). **Brussels IV n/a** (lex situs governs Federation immovables). Hidden trap — **Nevis has its own island land administration + the Nevis International Exempt Trust Ordinance (NIETO)** with strong asset-protection/firewall features used precisely to repel foreign forced-heirship and creditor claims against trust-held property; St-Kitts-side vs Nevis-side rules can diverge. **Confidence: MEDIUM** (common-law freedom + ECSC/JCPC frame HIGH; exact family-provision statute citation unverified).

**KY (Cayman Islands)** — English common-law British Overseas Territory; **testamentary freedom is the foundational rule; NO forced-heirship** (Cayman expressly has no forced-heirship laws); a limited family-provision safety-net exists under the **Succession Act (2021 Revision)** allowing a *dependant* (spouse, child, financially dependent cohabitee/relative) to apply to court for *reasonable financial provision* where the deceased failed to make it — narrower than England's 1975 Act ([Carey Olsen — Wills and estates in the Cayman Islands](https://www.careyolsen.com/insights/briefings/wills-and-estates-cayman-islands); [Higgs & Johnson — Testamentary Freedom and Wills in the Cayman Islands](https://higgsjohnson.com/testamentary-freedom-and-wills-in-the-cayman-islands/)). Probate is the **Grand Court of the Cayman Islands** (NOT the ECSC — Cayman is outside the Eastern Caribbean system); appeals → Cayman Islands Court of Appeal → **Privy Council**. **NO inheritance/estate tax** (no direct taxation at all). **Brussels IV n/a**. Hidden trap — Cayman trust law (incl. STAR trusts + firewall provisions in the Trusts Act) is engineered to defeat foreign forced-heirship claims against Cayman-situs trust property; settling a trust *before* domicile/asset accumulation is the standard structuring move. **Confidence: HIGH** (no-forced-heirship + Succession Act (2021 Revision) dependant-provision + Grand Court forum all verified).

**LC (Saint Lucia)** — the **civil-law outlier** of the Caribbean common-law tier: Saint Lucia's **Civil Code (Cap. 242, Rev. Ordinances 1957)** is derived from the **Quebec Civil Code of Lower Canada (1866)**, with overlaid English common law + statute; conveyancing + notarial form retain civil-law characteristics (deed of sale executed before an attorney-at-law acting as notary). ⚠️ **BUT the expected French *réserve héréditaire* / forced-share is NOT confirmed**: the Lower-Canada parent model carried **unlimited testamentary freedom** (Quebec Act 1774), and a direct read of the Civil Code of Saint Lucia surfaced **no legitime / compulsory-heirs / reserved-portion section** — the Code governs intestate distribution (Arts 567A–579: e.g. surviving spouse 1/3 + issue 2/3 on intestacy) and the *form* of wills, but **does not appear to impose a forced share on a testator with children**. **Any specific reserved fraction is `data not publicly confirmed — verify the legitime/reserved-portion position with a Saint Lucia attorney + the Civil Code Cap. 242 before relying`** ([Civil Code of Saint Lucia — AG Chambers](http://attorneygeneralchambers.com/laws-of-saint-lucia/civil-code-of-saint-lucia); the lc playbook itself notes "the Civil Code's forced-heirship history may be relevant; verify"). Final appellate court = the **Caribbean Court of Justice (CCJ) since 20 July 2023** (Privy Council appeals abolished that date — do NOT cite the JCPC for LC); first-instance/intermediate via the **ECSC** resident High Court division. **NO inheritance/estate tax**; **Brussels IV n/a**. Hidden trap — civil-law *form* (attorney-as-notary, Civil-Code conveyancing) co-exists with **common-law-style testamentary freedom in substance**; foreign buyers from France/Quebec who assume a French-style réserve, AND those who assume pure English freedom, can both be wrong on edge cases — get LC-counsel-of-record on the will. **Confidence: MEDIUM-LOW** (civil-law Civil-Code + CCJ-since-2023 frame HIGH; the *presence/absence + quantum of any legitime* is the unresolved item — deliberately hedged, NOT fabricated).

**MX (Mexico)** — Código Civil Federal art. 1281+ (federal scheme governs Federal District / CDMX historically and acts as template for state codes); 32 state Civil Codes set their own rules and most preserve testamentary freedom limited only to alimentary obligations. Restricted-zone property (≤50km coast, ≤100km border) for foreigners is held via *fideicomiso* with a Mexican bank as trustee under the 1973 Foreign Investment Law (BBVA / HSBC / Banamex / Santander typically); fideicomiso permits successor-beneficiary designation, transferring property at death without inventario. Hidden trap — the testator's domicile-state matters: a Yucatán or CDMX domicile gives near-total freedom; some states have stricter alimentary regimes. The 50-year fideicomiso term renews indefinitely. **Confidence: HIGH** for federal; **MEDIUM** for state-by-state without per-state pull.

**PA (Panama)** — Código Civil (Chapter XI on testamentary freedom) governs (per Justia and Órgano Judicial primary text): testamentary freedom subject only to alimentary obligations to legally entitled persons; no formal legítima. Combined with the Friendly Nations / Qualified Investor visa pathways and USD-dollarisation, PA is one of the continent's most popular asset-protection jurisdictions. Hidden trap — Executive Decree 193 of October 2024 confirmed the USD 300,000 minimum for the Qualified Investor real-estate route and a 5-year holding period; sale below threshold during that window can void residency status. **Confidence: MEDIUM-HIGH** (Justia + paralelaw.com tax-residency confirms 2024 changes; no inheritance-law amendment in 2024).

**PE (Peru)** — Código Civil (Decreto Legislativo 295 of 24 Jul 1984) art. 723: *legítima* is the share of the estate that the testator cannot freely dispose of when there are forced heirs. Art. 724 names *herederos forzosos*: children and other descendants, parents and other ascendants, and the spouse or surviving partner of a *unión de hecho*. Standard Peruvian doctrine: legítima = 2/3 where descendants exist; 1/2 where only ascendants and/or spouse. Hidden trap — *unión de hecho* (cohabitation) was elevated to forced-heir status under post-1984 reforms, but only where formally registered or judicially declared. **Confidence: HIGH** for code text; **MEDIUM-HIGH** for the 2/3 vs. 1/2 fractions (verify at https://diariooficial.elperuano.pe).

**PY (Paraguay)** — Código Civil (Ley 1.183/85) art. 2598: legítima of descendants = **4/5** of the estate (the most restrictive in the continent), ascendants = 2/3, spouse = 1/2 where neither descendants nor ascendants exist. Disposable portion to descendants is therefore only 1/5. Hidden trap — proposed reform Bill (silpy.congreso.gov.py expediente 2994) would relax the 4/5 share but as of May 2026 not enacted; foreign buyers must plan around the harshest legítima on the continent. **Confidence: HIGH** (bacn.gov.py).

**TC (Turks and Caicos Islands)** — English common-law British Overseas Territory; **testamentary freedom; NO forced-heirship / no reserved share**; moderated by the **Inheritance (Family Provision) Ordinance, CAP 11.08** (originally 1958, amended 1978) under which a *dependant* (spouse, infant son, unmarried daughter, or disabled child — categories are dated/gendered) may apply for continuing provision from the estate; intestacy is governed separately by the **Intestacy Ordinance, CAP 11.10** (England-and-Wales-style distribution); narrower than England's 1975 Act ([Lexology — Snapshot: succession law in Turks & Caicos Islands](https://www.lexology.com/library/detail.aspx?g=bc75524d-93f5-403d-977b-202933550e8f); [TCI AG Chambers — Inheritance (Family Provisions) Ordinance 11.08](https://gov.tc/agc/2021-revised-laws)). Probate is the **Supreme Court of the Turks and Caicos Islands** (TCI's own superior court — **NOT** part of the ECSC). **NO inheritance/estate tax** (no recurring/inheritance tax at all). **Brussels IV n/a**. Hidden trap — the CAP 11.08 dependant categories are **archaic + facially discriminatory** (treat sons vs daughters, married vs unmarried daughters differently) and have not been modernised to the 1975-Act standard; rely on a clear will + structuring, not the Ordinance. **Confidence: HIGH** (CAP 11.08 + CAP 11.10 + Supreme Court of TCI forum verified).

**TT (Trinidad and Tobago)** — **English-derived common law** (twin-island republic, independent 1962); **testamentary freedom is the default; NO fixed forced-heirship / reserved share** in the continental-legítima sense — the regime sits in the Caribbean common-law tier alongside BB/JM/BS/BZ, **moderated by an English-tradition family-provision / dependants'-relief jurisdiction (spouse / minor child / dependant application for reasonable provision where the will or intestacy fails them — *the specific Trinidad & Tobago Wills / family-provision statute name + section were NOT located in a primary source this round; verify at [laws.gov.tt](https://laws.gov.tt/) before relying*; the dependant-relief concept is standard across the anglophone-Caribbean common-law tier)**; **final / apex court = the UK Judicial Committee of the Privy Council (JCPC), London — NOT the CCJ** (T&T retains the JCPC for final appeals and has acceded only to the CCJ's Original Jurisdiction) ([Globalex/NYU](https://www.nyulawglobal.org/globalex/Trinidad_Tobago1.html)); **NO separate notary profession** — conveyancing is handled by an **attorney-at-law** (deeds / Certificates of Title); **NO inheritance / estate / succession duty** (T&T abolished estate/succession duties decades ago; no current inheritance tax documented — [VERIFY current position at IRD/BIR](https://ird.gov.tt/)); **Brussels IV n/a** (lex situs governs T&T immovables); **hidden trap** — T&T runs a **DUAL land-registration system**: ~75–80% of land is **Old-Law deeds** proven by a Chain of Title with **no state guarantee** (vs the minority **RPA/Torrens** Certificate of Title), so probate of an estate's land turns on an attorney's title search, not a single authoritative register — a will devising "the parcel" can fail where the deceased held only a defective or fractional chain. **Confidence: MEDIUM** (common-law freedom + JCPC forum + no-estate-tax + dual-title frame primary-confirmed; the exact family-provision statute citation is the deliberately-hedged unresolved item — NOT fabricated).

**UY (Uruguay)** — Código Civil (Ley 16.603/1994 codification) art. 884–887: legítima sliding by number of children — 1 child → 1/2 of estate; 2 children → 2/3; 3+ children → 3/4 (impo.com.uy text); ascendants take 1/2 absent descendants; spousal portion (*porción conyugal*) under art. 881 is 1/4 of the estate in all orders, except where descendants exist the surviving spouse is counted among children for the art. 887 division and receives the rigorous legítima of one child. Hidden trap — the UY sliding scale is closer to the historical FR/DO model than to the flat-1/2 Brazilian model; foreign buyers from BR routinely under-budget children's share. **Confidence: HIGH** (impo.com.uy primary text per article).

**VG (British Virgin Islands)** — English common-law British Overseas Territory; **the strongest testamentary-freedom outlier of the 8: full freedom of disposition, NO forced-heirship, AND NO equivalent of England's Inheritance (Provision for Family and Dependants) Act 1975** — i.e. no statutory family-provision claw-back exists in the BVI at all ([Ogier — Making a will in the BVI](https://www.ogier.com/news-and-insights/insights/making-a-will-in-the-british-virgin-islands/); [Harneys — Succession Planning BVI & Cayman](https://www.harneys.com/insights/succession-planning-british-virgin-islands-and-cayman-islands/)). For a BVI-*domiciled* deceased there are **no restrictions** on who inherits; for a non-BVI-domiciled deceased, **foreign forced-heirship of the domicile may bite on personalty** — BUT the **BVI Trustee Act firewall provisions** expressly disapply any foreign succession/forced-heirship rule against personal property settled into a BVI trust (the standard structuring shield, esp. for BVI-company-held real estate). Probate is the **High Court of Justice (Virgin Islands), a division of the ECSC**; final appeal to the **Privy Council**. **NO inheritance/estate/gift tax**. **Brussels IV n/a**. Hidden trap — BVI real estate is frequently held *through a BVI company*; on death it is the **shares** (movable, governed by domicile law subject to the trust firewall), not the land directly, that pass — get the holding-structure mapped before assuming the land follows the will. **Confidence: HIGH** (no-forced-heirship + no-1975-Act-equivalent + Trustee-Act firewall + ECSC/Privy-Council forum verified).

### Reform calendar 2024-2026 (dated)

- **1 Aug 2015** — AR — Code Civil and Commercial (Ley 26.994) replaces 1869 Vélez Sarsfield code; legítima of descendants reduced from 4/5 to 2/3, ascendants from 2/3 to 1/2 (CCyC art. 2444–2445) — primary impact on every AR will drafted before that date — https://www.argentina.gob.ar/normativa/nacional/ley-26994-235975
- **10 Jan 2002** (in force 11 Jan 2003) — BR — Código Civil (Lei 10.406) art. 1845 elevates surviving spouse to *herdeiro necessário* alongside descendants and ascendants (was not the case under the 1916 code) — https://www.planalto.gov.br/ccivil_03/leis/2002/l10406compilada.htm
- **10 May 2017** — BR — STF tema 809 (RE 878.694) declares CC art. 1790 unconstitutional, equating *companheiro/a* in união estável with spouse for succession purposes (applying CC art. 1829 instead) — extends legítima exposure to long-term cohabitants — https://portal.stf.jus.br/jurisprudenciaRepercussao/verAndamentoProcesso.asp?incidente=4744004&numeroProcesso=878694
- **1 Jan 2019** — CO — Ley 1934 of 2018 derogates CC art. 1243 and amends art. 1242: *cuarta de mejoras* obligation removed; testator may freely allocate 50% disposable portion to anyone (legítima half preserved) — https://www.funcionpublica.gov.co/eva/gestornormativo/norma.php?i=87872
- **27 Jun 2022** — BR — Lei 14.382 establishes the Sistema Eletrônico de Registros Públicos (SERP) and broadens extrajudicial *inventário* in cartório (now possible even where surviving partner is heir, provided união estável is pre-recognised); reduces typical inventory cycle from years to ≈15 days — https://www.planalto.gov.br/ccivil_03/_ato2019-2022/2022/lei/l14382.htm
- **21 Jul 2023** — BR — STJ (3ª Turma) confirms that *doação inoficiosa* under CC art. 549 is assessed at the moment of the gift, not at the donor's death — material for foreign buyers gifting BR real estate inter-vivos — https://www.stj.jus.br/sites/portalp/Paginas/Comunicacao/Noticias/2023/21072023-Terceira-Turma-confirma-que-doacao-inoficiosa-e-verificada-no-momento-da-liberalidade.aspx
- **Oct 2024** — PA — Executive Decree 193 confirms USD 300,000 net property value minimum for Qualified Investor visa real-estate route, 5-year minimum holding before sale/restructure — affects foreign-buyer planning where succession-driven liquidation might otherwise occur within the holding window — https://www.paralelaw.com/en/blog/tax-residency-panama-criteria-regulatory-changes/
- **2024 (ongoing)** — DO — Banking modernisation reforms (no inheritance-law change); the 1844 Civil Code arts. 913–915 *réserve héréditaire* sliding scale remains in force unchanged — verify ongoing status at https://www.tribunalconstitucional.gob.do
- **2024 (ongoing)** — CO — Banco de la República FX reform programme (no inheritance change since Ley 1934/2018) — relevance for foreign buyers limited to capital-flow practicalities, not legítima
- **PY (proposed, not enacted at May 2026)** — Bill expediente 2994 (silpy.congreso.gov.py) proposes to amend CC art. 2447 / 2598 framework to relax the 4/5 descendant legítima — status as of May 2026: not approved — https://silpy.congreso.gov.py/web/descarga/expediente-2994?preview=

### Confidence

HIGH for AR, BR, CL, CO, PE, MX (federal), UY, PY, EC, DO, BB, JM, BS where Civil Codes / statutes are published on official gov sites and primary-source URLs verified; MEDIUM for PA (governing article number should be re-verified at https://www.organojudicial.gob.pa), CR (art. 595 confirmed but jurisprudential alimentary-credit thresholds vary by Sala Segunda chamber), MX state-by-state (32 state codes not individually pulled this round), and BZ (statute confirmed but Inheritance-Provision case-law thinner than JM/BB). Important data-honesty correction surfaced during research: the original prompt's claim that BR doação clawback is 4 years is incorrect — STJ jurisprudence applies the 10-year ordinary prescription of CC art. 205 from the registration of the donative act.
## Africa + Anglo-non-EU

### Regional pattern

The 14 countries split into three doctrinal families with sharply different blocking power against a foreign buyer's will. **Anglo-non-EU (AU/CA/NZ/US-49-states)** all run on inherited English testamentary freedom plus a court-discretion safety net — a will allocates as the testator wishes, but a spouse, dependent child, or eligible cohabitant can sue the estate for "adequate provision" (AU state Family Provision Acts), "moral duty" (NZ Family Protection Act 1955), "dependant's relief" (Canada provincial; BC WESA s. 60 also lets adult independent children claim), or an "elective share" (≈1/3, US 49 states). Foreign buyers should treat these as **deferred forced-heirship-by-litigation** — the will is honoured if undisputed, re-written by court if not.

The **two civil-law carve-outs inside the Anglo bloc are load-bearing**: **Quebec** (CCQ 1991, in force 1994) **abolished classical French légitime in its 1994 reform** — Quebec is now closer to common-law dependants relief than to French réserve héréditaire; the modern QC tool is the Art. 684 *survie de l'obligation alimentaire* (food-support obligation, max 12 months of support, capped at 1/2 of intestate share) — NOT classical légitime. **Louisiana** (LSA-CC Art. 1493) is the only US state retaining classical forced-heirship: descendants ≤23 years old at decedent's death, OR descendants of any age permanently incapable due to mental incapacity / physical infirmity / inherited incurable disease — forced portion = 1/4 with one forced heir, 1/2 with two-or-more. This survived the 1995-1996 reform attempt (Const. amendment narrowed but did not abolish it).

**Africa** splits four ways. **South Africa** is Roman-Dutch — testamentary freedom is constitutional bedrock, but the **Maintenance of Surviving Spouses Act 27 of 1990** plus common-law aquilian support for minor children plus customary-law overlay (Recognition of Customary Marriages Act 1998 + post-*Bhe v Magistrate Khayelitsha* jurisprudence) carve real exceptions. **Mauritius** and **Seychelles** are French-Roman-Dutch hybrids: MU still runs Code Civil 1808 réserve héréditaire (Arts 913-930) — 1/2 reserved for one child, 2/3 for two, 3/4 for three-or-more — with the Trusts Act 2001 s. 14 as the well-known escape valve (Mauritian-law trust deed displaces foreign forced-heirship); SC **abolished forced-heirship** in its 2020 Civil Code (Act 1 of 2021, in force 1 Jul 2021) — SC is now closer to AU/NZ than to MU. **Cabo Verde** is Portuguese-civil-law — Código Civil 1997 (Decree-Law 31-A/99) preserves *legítima*: 1/2 reserved with one descendant (and Art. 242 lets reserved heirs unwind donations made to harm them).

**Common-law Africa (KE/GH/NG)** layers statutory testamentary freedom over a customary-law substrate that often **silently overrides the will for ancestral land**. Kenya (Law of Succession Act Cap. 160, s. 26) and Ghana (Wills Act 1971 + Intestate Succession Act 1985 / PNDCL 111) and Nigeria (state Wills Acts + Marriage Act, plus Sharia in northern Muslim-majority states) all have family-provision statutes — but the **customary tribal-land overlay can disinherit a foreign-married widow even with a valid will** (Akan matrilineal succession in GH passes property to sister's son not own children; NG customary-law widow exclusion is documented despite *Ukeje v Ukeje* 2014 SCN reforms). **Rwanda** under Law N° 27/2016 of 8 May 2016 explicitly equalised inheritance for widows + daughters (formalising the 1999 reform plus the 1956 Rwubusisi-case principle).

**No Brussels IV / EU Regulation 650/2012 reach** for any of the 12 — each applies its own private international law (PIL): MU/SC/CV typically use **lex situs for immovables + lex domicilii for movables**; AU/CA/NZ/US typically use **lex situs for immovable + lex domicilii for movable** with renvoi quirks; ZA likewise. Foreign buyers in MU/CV/Quebec/Louisiana cannot rely on choice-of-law-by-will the way EU Reg 650/2012 permits — **the locally-located house is governed by local succession law, full stop**.

### Country one-liners

**AU (Australia)** — testamentary freedom + state Family Provision Acts (NSW Succession Act 2006 ss. 57-104; VIC Administration & Probate Act 1958 Pt IV; QLD Succession Act 1981 Pt 4; WA Family Provision Act 1972) — court can re-write will if "adequate provision" not made for eligible persons (spouse, de-facto, child, dependent grandchild, household member); **Brussels IV n/a (lex situs governs immovable)**; planning vehicles = testamentary trusts + SMSF binding-death-benefit-nomination + inter-vivos joint tenancy; **hidden trap**: state-by-state limitation period (NSW 12 mo from death, VIC 6 mo from grant of probate) — miss it and the foreign-bought property is locked; **also AUSTRAC Tranche 2 from 1 Jul 2026 brings real-estate agents + conveyancers under AML/CTF Act, enrolment 31 Mar 2026 - 29 Jul 2026**; **Confidence: HIGH**.

**CA (Canada)** — common-law provinces have testamentary freedom + provincial Dependants Relief / Wills Variation regimes (BC: WESA s. 60 — uniquely permits adult-independent-child claims; Ontario: SLRA Pt V — dependant must have been actually supported; Alberta: Wills and Succession Act 2010); **Quebec is the carve-out** — CCQ 1991 (in force 1 Jan 1994) **abolished classical légitime in the 1994 reform**; CCQ Art. 684-695 retains only a **survie de l'obligation alimentaire** (food-support survival obligation, max 12 months, capped at ½ intestate share) — far weaker than French réserve; **Brussels IV n/a**; planning vehicles = testamentary spousal trusts + alter-ego/joint-partner trusts + QC marriage contract waiver of food-support; **hidden trap**: QC food-support obligation applies even to foreigners owning QC-located immovable (lex situs); **Confidence: HIGH**.

**NZ (New Zealand)** — testamentary freedom + **Family Protection Act 1955** "moral duty" doctrine (court re-writes will if testator failed moral duty to spouse, civil-union/de-facto partner, child, grandchild, stepchild) + **Property (Relationships) Act 1976** which trumps the will entirely for relationship-property division (50/50 default after 3+ years cohabitation) + **Law Reform (Testamentary Promises) Act 1949**; **Brussels IV n/a**; planning vehicles = family trusts (still permitted but Trusts Act 2019 implementation since 30 Jan 2021 imposes mandatory + default duties on trustees); **hidden trap**: PRA s. 11 50/50 split applies to the qualifying relationship pool **before** the will distributes — foreign buyer's NZ home bought during the relationship is presumptively half the partner's; Law Commission has proposed restricting FPA standing but no legislation enacted as of May 2026; **Confidence: HIGH**.

**US (United States)** — **federal testamentary freedom** in 49 states; **49 states have an elective spouse share (commonly ~1/3 of augmented estate, UPC §2-202; varies state-by-state, e.g. NY EPTL 5-1.1-A = greater of $50k or 1/3)**; **Louisiana = sole forced-heirship state** (LSA-CC Art. 1493 — descendants ≤23 yrs at death OR any-age permanently-incapable; **forced portion = 1/4 of estate with 1 forced heir; 1/2 with 2+; Art. 1494 quantifies; survived 1995-1996 reform attempt**); **9 community-property states** (CA, TX, AZ, NV, NM, ID, LA, WA, WI) treat marital property as 50/50 — non-resident-owned property may be split on divorce/death; **Brussels IV n/a (lex situs for immovable, lex domicilii for movable, with renvoi)**; planning vehicles = revocable living trusts + QPRTs + LLC ownership (foreign-buyer estate-tax shielding) + ILITs; **hidden trap (federal)**: non-domiciled-foreigner US-situs estate-tax exemption is only **USD 60,000** vs USD 15M for domiciliaries — US property held directly by a non-resident-alien faces 18-40% federal estate tax over $60k; **2025 reform**: One Big Beautiful Bill Act (OBBBA, signed 4 Jul 2025) made the **USD 15M unified estate/gift/GST exemption permanent from 1 Jan 2026, indexed for inflation**, ending the 1 Jan 2026 sunset to ~USD 7M; **Confidence: HIGH**.

**ZA (South Africa)** — Roman-Dutch testamentary freedom is constitutional bedrock; **no classical forced-heirship**; carve-outs = **Maintenance of Surviving Spouses Act 27 of 1990** (court orders reasonable maintenance from estate if survivor lacks adequate means) + common-law aquilian support for minor children + **Recognition of Customary Marriages Act 120 of 1998** + post-*Bhe v Magistrate Khayelitsha* 2005 (CC) jurisprudence equalising customary-law widows; **Brussels IV n/a**; planning vehicles = inter-vivos & testamentary trusts (Trust Property Control Act 57 of 1988) + Section 4(q) Estate Duty spouse abatement; **hidden trap**: **s. 9H Income Tax Act deemed-disposal CGT triggers on cease-of-residency** (worldwide assets except SA-immovable deemed disposed at market value the day before residency ceases) — foreign buyer who later emigrates eats CGT on global portfolio; SARS Interpretation Note 134 (26 Sep 2024) clarifies deceased-estate disposal mechanics; **also Estate Duty s. 4(q) full spouse rebate only for SA-domiciled spouse** — non-resident spouse rebate is more limited; **Confidence: HIGH**.

**NA (Namibia)** — **Roman-Dutch common law** inherited from South Africa (same legal family as ZA/BW/Lesotho/Eswatini/Zimbabwe) + customary law (continued validity under Constitution Art. 66), under the 1990 Constitution ([Globalex/NYU — Namibia legal research guide](https://www.nyulawglobal.org/globalex/namibia1.html); [LAC — "Law in Namibia: Common Law"](https://www.lac.org.na/projects/grap/Pdf/Law_4-Common_Law.pdf)); so the regime is **expected to track the ZA Roman-Dutch model — testamentary freedom + a surviving-spouse/dependant maintenance safety-net rather than classical forced-shares — but the specific Namibian succession/family-provision statute + the precise position on reserved shares were NOT verified in the Namibia playbook this round: `data not independently confirmed — verify the applicable Namibian succession + surviving-spouse-maintenance statute with a Namibian conveyancer / at [NamibLII](https://namiblii.org/) before relying`**; **NO inheritance / estate / gift / net-wealth tax** (PwC verbatim: "There are no inheritance, estate, or gift taxes in Namibia" / "no net wealth/worth taxes" — [PwC Namibia, 18 Dec 2025](https://taxsummaries.pwc.com/republic-of-namibia/individual/other-taxes)); title runs on a **deeds-registration system** (Directorate of Deeds Registry, **Deeds Registries Act 47 of 1937** — the 1937 Act remains operative; the 2015 Act was never validly commenced, set aside by the High Court 2021 — [NamibLII Act 47/1937](https://namiblii.org/akn/na/act/1937/47)); final court = **Supreme Court of Namibia** — the Office of the Judiciary states it "acts both as a last court of appeal and a constitutional court", its mandate resting on Constitution Arts. 78, 79, 81 and 138 ([Office of the Judiciary — About the Supreme Court](https://www.judiciary.na/pages/courts/), *2026-09-18 verified*); **Brussels IV n/a**; **hidden trap** — the **consolidating Land Bill (re-tabled Oct 2025, NOT enacted as of 2026-06-13)** would prohibit foreigners from acquiring communal AND commercial land, which would reshape what a foreign-held estate can even contain — confirm enactment status at signing ([Mail & Guardian, 2025-10-08](https://mg.co.za/africa/2025-10-08-namibia-tables-sweeping-land-bill-to-expand-farm-expropriation-powers/)). **Confidence: MEDIUM** (legal family + no-estate-tax + deeds-system + final court all primary/regulated-confirmed; the exact forced-heirship/family-provision quantum is the deliberately-hedged unresolved item — NOT fabricated).

**BW (Botswana)** — **dual system: Roman-Dutch common law** (received via the Cape Colony) operating alongside **customary law** ([gov.bw — Hierarchy of Courts](https://www.gov.bw/legal/hierarchy-courts)); same Roman-Dutch family as ZA/NA, so the **expected posture is testamentary freedom + a maintenance/dependant safety-net rather than a fixed reserved share — but the specific Botswana succession/family-provision statute + the precise reserved-share position were NOT verified in the Botswana playbook this round: `data not independently confirmed — verify the applicable Botswana succession statute + customary-law interaction with local counsel / at [gov.bw](https://www.gov.bw/) before relying`**; final court = **Court of Appeal of Botswana** (established by the 1966 Constitution; **NO onward UK Privy Council appeal** — abolished by the Court of Appeal Act 1973) ([gov.bw](https://www.gov.bw/legal/hierarchy-courts)); title is registered at the **Registrar of Deeds / Deeds Registry** (freehold + state-land); **Brussels IV n/a**; **hidden trap** — **tribal land (the largest land category) is administered by Land Boards under the Tribal Land Act, NOT the Deeds Registry, and is closed to non-citizen freehold** — succession of a foreigner's Botswana holding is therefore confined to scarce freehold or ~50-yr state-land leasehold, and the customary-law substrate governs tribal-land devolution outside the testamentary regime. **Confidence: MEDIUM** (legal family + final court + tenure structure primary-confirmed; the exact forced-heirship/family-provision quantum is the deliberately-hedged unresolved item — NOT fabricated).

**KE (Kenya)** — Law of Succession Act Cap. 160 — testamentary freedom + **s. 26 family-provision** (court orders reasonable provision for dependants if will/intestacy fails to provide; s. 29 defines dependant = spouse(s)/ex-spouses/children regardless of prior support); **Brussels IV n/a**; planning vehicles = will + trusts (Trustee Act Cap. 167) + customary-law-disclaimer clause; **hidden trap**: **s. 32-33 Cap. 160 explicitly preserves customary law for agricultural land in 11 named districts** (Marsabit, Wajir, etc.) — testamentary freedom does NOT reach there; *Ripples International v AG* and post-*In re Estate of Lerionka Ole Ntutu* 2008 jurisprudence reinforces customary-law dominance for clan-land; **Confidence: MEDIUM** (English-language coverage strong for statute, customary-law variance high).

**NG (Nigeria)** — **three-system regime** running in parallel: (1) state Wills Laws (Lagos Wills Law Cap. W2, etc.) + Marriage Act for statutory marriages = testamentary freedom with family-provision-style limitations; (2) **Sharia for Muslims in 12 northern states** = strict forced-heirship per Qur'anic shares (Surah An-Nisa 4:11-12), male heirs receive 2× female share, fixed; (3) **customary law** for ethnic-land = widow historically excluded from inheriting marital property, though *Ukeje v Ukeje* (2014) SC and *Anekwe v Nweke* (2014) SC struck down male-primogeniture customs as unconstitutional; **Brussels IV n/a**; planning vehicles = will + trust (state Trustees laws) + Land Use Act 1978 statutory right of occupancy; **hidden trap**: **Land Use Act 1978 vests all land in state Governor in trust** — what a foreign buyer "owns" is a 99-year statutory right of occupancy granted by the Governor; on death this passes per applicable personal law (Wills/Sharia/customary), not per the deed; **Confidence: MEDIUM**.

**GH (Ghana)** — Wills Act 1971 (Act 360) — testamentary freedom with **High Court power to order reasonable provision for spouse, parents, children under 18** if will inadequate — plus **Intestate Succession Act 1985 (PNDCL 111)** equalising widow/children rights against extended-family customary claims; **Land Act 2020 (Act 1036) consolidates all land law, in force Dec 2020, full Legislative Instruments completed 2024**; **Brussels IV n/a**; planning vehicles = will + customary-law-disclaimer + Stool/Skin land lease structures; **hidden trap**: **Akan matrilineal customary law** (Ashanti, Fanti, Akyem) — under custom, a man's *children are not his blood kin*, his heir is his sister's son; PNDCL 111 statutorily overrides this for intestacy, **but the customary substrate still governs Stool/Skin/family land that the testator does not solely own** — foreign-buyer land bought from a family-land vendor without proper Lands Commission registration risks customary clawback; spousal Property Rights Bill draft has been pending in Parliament since 2013 — **not yet enacted as of May 2026 (verify current status at parliament.gh)**; **Confidence: MEDIUM**.

**MU (Mauritius)** — **Code Civil Mauricien (substantively the 1804 Napoleonic Code as adopted 1808, with Mauritian-specific amendments)** — Arts 913-930 réserve héréditaire: **1/2 reserved with 1 child, 2/3 with 2, 3/4 with 3+** (children only — spouse historically not a forced heir under classical Code Civil, though modern reforms have given spouse usufruct rights); **Brussels IV n/a**; planning vehicles = **Trusts Act 2001 s. 14 explicitly provides Mauritian law governs the trust regardless of foreign forced-heirship rules** (settlor-during-lifetime transfer escapes forced heirship at death) + Foundations Act 2012 + lifetime donations using quotité disponible; **hidden trap**: réserve héréditaire applies to **all property** including the house bought by a foreign IRS/RES/PDS-scheme buyer — children inherit forced shares regardless of will; the Trust escape works only if the trust is settled **before the buyer becomes resident or accumulates Mauritian-domicile indicia** (Code Civil reach increases with domicile); **Confidence: HIGH** (statute in French, English commentary widely available).

**SC (Seychelles)** — **Civil Code of Seychelles Act 2020 (Act 1 of 2021), in force 1 Jul 2021** — **abolished classical forced-heirship** that had been inherited from the original Code Napoléon-derived 1976 Civil Code; new Code introduces broad testamentary freedom in line with Anglo common-law influence; some search sources claim residual reserved-portion provisions remain — **verify exact current text at seylii.org**; **Brussels IV n/a**; planning vehicles = will + International Trusts Act 2021 (foreign-asset trust friendly); **hidden trap**: 2020 Civil Code reform is recent — pre-1 Jul 2021 wills + estates are governed by old reserve-héréditaire regime; cross-border practitioners may not yet be familiar with the reform; **Confidence: MEDIUM** (recent reform, English-language commentary thin, no settled jurisprudence).

**CV (Cabo Verde)** — **Código Civil approved by Decree-Law 31-A/99 (replacing Portuguese-inherited 1966 Civil Code, in force 1997)** — Book V Right of Succession; *legítima* preserved: **1/2 reserved with one descendant**; necessary heirs (herdeiros legitimários) = descendants, then spouse + ascendants; **Art. 242 lets necessary heirs unwind donations made with intent to harm them**; **Brussels IV n/a**; planning vehicles = will using *quota disponível* + lifetime donations within harmless-intent limits; **hidden trap**: legítima rules mirror Portuguese 1966 Civil Code closely — foreign buyers familiar with French réserve will find the structure similar but quanta differ; **Confidence: LOW** (English-language documentation sparse — code is in Portuguese; verify current article numbering at portal.gov.cv / Tribunal Constitucional CV).

**RW (Rwanda)** — **Law N° 27/2016 of 8 May 2016 governing Matrimonial Regimes, Donations and Successions** (Official Gazette n°37 of 12/09/2016) supersedes earlier 1999 Inheritance Law (Law N° 22/99) — formalises pre-existing right (rooted in 1956 King Mutara Rudahigwa Rwubusisi case) that **children and widows inherit irrespective of gender**; intestate order = children → parents → full siblings → half-siblings → grandparents → uncles/aunts; spouse-under-community-property has equal right to half estate; **Brussels IV n/a**; planning vehicles = will + matrimonial regime contract; **hidden trap**: 2016 reforms apply equal-rights rule but **customary patriarchal practice persists in rural areas** despite statute; pre-2016 (and pre-1999) customary patrilineal-only inheritance is now unlawful but enforcement uneven; **also Law N° 32/2016 of 28 Aug 2016 governing persons and family** complements 27/2016 — read as a pair; **Confidence: LOW** (English-language Rwandan legal documentation thin; rwandalii.org has the bilingual statute text).

### Reform calendar 2024-2026 (dated)

- **8 May 2016 → still in force May 2026** — RW — Law N° 27/2016 governing Matrimonial Regimes, Donations and Successions — equalised widow/daughter inheritance rights — [rwandalii.org/akn/rw/act/law/2016/27](https://rwandalii.org/akn/rw/act/law/2016/27/eng@2016-08-01)
- **1 Jul 2021** — SC — Civil Code of Seychelles Act 2020 (Act 1 of 2021) entered force — abolished classical forced-heirship, introduced testamentary freedom — [seylii.org/akn/sc/act/2021/1](https://old.seylii.org/sc/legislation/act/2021/act-1-2021)
- **2024 (year-long)** — GH — Land Act 2020 (Act 1036) Legislative Instruments completion targeted for 2024 by Lands Commission — operationalises spousal-rights + electronic conveyancing provisions — [ghalii.org/akn/gh/act/2020/1036](https://ghalii.org/akn/gh/act/2020/1036/eng@2020-12-23)
- **26 Sep 2024** — ZA — SARS Interpretation Note 134 published — clarifies disposal of assets by deceased person, deceased estate, and inter-spouse transfers (interacts with s. 9H exit charge for emigrants) — [sars.gov.za Legal IN-134](https://www.sars.gov.za/wp-content/uploads/Legal/Notes/Legal-IntR-IN-134-Disposal-of-assets-by-deceased-person-deceased-estate-and-transfer-of-assets-between-spouses.pdf)
- **2024 (ongoing, no enactment)** — NZ — Law Commission proposal to restrict Family Protection Act 1955 standing remained at consultation stage; no Bill introduced as of May 2026 — verify at lawcom.govt.nz
- **2024-2025 (ongoing)** — NG — Land Use Act 1978 reform discussions continue (constitutional amendment required); no enactment as of May 2026 — verify at nassnig.org
- **2024 (ongoing case-law)** — AU/NSW — *Solari & Stock 2024 commentary* and continued judicial expansion of "eligible person" under Succession Act 2006 (NSW) Pt 3.2 — no statutory amendment of the 12-month limitation period — [legislation.nsw.gov.au act-2006-080](https://legislation.nsw.gov.au/view/whole/html/inforce/current/act-2006-080)
- **4 Jul 2025** — US — One Big Beautiful Bill Act (OBBBA) signed — made USD 15M unified estate/gift/GST exemption permanent from 1 Jan 2026, indexed for inflation, ending the scheduled sunset to ~USD 7M — [irs.gov tax-inflation-adjustments-2026](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill)
- **1 Jan 2026** — US — USD 15M federal estate-tax exemption per individual / USD 30M per married couple takes effect (from OBBBA 4 Jul 2025) — non-resident-alien USD 60k threshold UNCHANGED — [irs.gov 2026 inflation adjustments](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill)
- **31 Mar 2026** — AU — AUSTRAC Tranche 2 enrolment opens for real-estate agents, conveyancers, lawyers, accountants, TCSPs — closes 29 Jul 2026 — [austrac.gov.au tranche-2 summary](https://www.austrac.gov.au/industry-and-business/about-amlctf-reforms/about-reforms)
- **1 Jul 2026** — AU — AUSTRAC Tranche 2 designated services live — real-estate sale/purchase/transfer subject to CDD + suspicious-matter reporting regardless of price — [austrac.gov.au tranche-2 summary](https://www.austrac.gov.au/industry-and-business/about-amlctf-reforms/about-reforms)
- **29 Jul 2026** — AU — AUSTRAC Tranche 2 enrolment window closes — real-estate firms not enrolled by this date face civil-penalty exposure (max $tens-of-millions per body-corporate contravention) — [austrac.gov.au](https://www.austrac.gov.au/industry-and-business/about-amlctf-reforms/about-reforms)

### Confidence

HIGH for AU/CA/NZ/US/ZA/MU where regulators publish primary statute in English (or French + widely translated for MU/QC) and case-law databases are searchable. MEDIUM for KE/NG/GH/SC where statute is in English but **customary-law overlay creates parcel-by-parcel variance** (KE: 11-district customary preservation; NG: tri-system parallel regime + Sharia in north; GH: matrilineal Akan substrate vs PNDCL 111; SC: 2020 reform too recent for settled jurisprudence). LOW for CV/RW where **legal documentation in English is sparse** (CV: Código Civil only in Portuguese; RW: bilingual statutes exist on rwandalii.org but secondary commentary thin and rural customary practice diverges from statute) — for these two, foreign buyers should retain **local-counsel-of-record before any binding offer**, not rely on this summary.

---

## 7 universal mitigations

1. **Make a will FIRST, then buy the property.** The "I'll sort the inheritance later" plan defaults to local intestate-succession rules — which apply local forced-shares. Drafting a Brussels-IV-compliant will (or local equivalent) BEFORE acquiring foreign property is cheaper + clearer than retroactive estate planning. Cost: EUR 200-2,000 at a notary in EU; USD 500-5,000 with a cross-border tax/estate lawyer outside EU.
2. **Cite Brussels IV professio juris explicitly in any new will if EU-22 property is involved.** Use a clause like "I elect the law of <my nationality> to govern the entirety of my succession under Article 22 of EU Regulation 650/2012." Verify: (a) the country where you're tax-resident OR where the property sits applies Brussels IV (DK + IE opt-out, UK Brexit-out); (b) FR-located property triggers prélèvement compensatoire even with valid choice (deaths after 1 Nov 2021); (c) ES regional forals can complicate even within Brussels IV.
3. **For Sharia-jurisdiction property: register with DIFC Wills Service Centre (AE) or local equivalent.** AE post-Federal Decree-Law 41/2022 (1 Feb 2023): non-Muslim foreigners can opt out of Sharia and apply nationality law via DIFC or Abu Dhabi Civil Court will registration. QA: Article 12 Family Law same. SA / KW / OM: NO opt-out — Sharia faraid applies; foreigners largely barred from real estate ownership outside specific zones, so the issue rarely arises. TR: civil-law nationality choice via Code 5718 Art. 20.
4. **Treat regional forals like jurisdictional minefields.** ES: Cataluña / Aragón / País Vasco / Navarra / Galicia / Baleares each have own legítima rules — residence at death controls. MX: 32 state Civil Codes; testator's domicile-state controls. US: Louisiana retains forced-heirship for under-24/disabled descendants; 11 community-property states (CA/TX/AZ/NM/NV/WA/ID/LA/WI/AK opt-in/PR) split marital property 50/50. CA: QC has légitime even for foreign QC-property owners. Verify the SUBNATIONAL forum, not just the country.
5. **Lifetime gifts do not necessarily defeat forced-heirship.** Most civil-law jurisdictions claw back gifts: DE 10 years (BGB § 2325 with sliding scale); FR unlimited for direct descendants; BR 4 years (Art. 549); BG 5 years; IT 10-year limitation. Trusts + foundation structures need country-specific advice — Brussels IV nationality-law choice is the simplest route for EU-22 property.
6. **Notarised authentic wills (testament authentique / öffentliches Testament / atto pubblico) survive cross-border challenge better than holographic wills.** Notary-attested wills have higher evidentiary weight + presumption of validity than handwritten holographic wills (testament olographe / eigenhändiges Testament / olografo). For cross-border situations involving Brussels IV nationality choice, notarised will registered with national wills registry (FR Fichier Central des Dispositions de Dernières Volontés / DE Zentrales Testamentsregister / IT Registro Generale dei Testamenti / ES Registro de Últimas Voluntades) is the gold standard. Cost: EUR 200-500 at notary + EUR 5-50 registration.
7. **Re-verify regulator URLs + Civil Code articles + recent case law within 30 days of decision-day.** This document's `Last verified: 2026-05-10`; succession-law reforms have a half-life of 12-24 months but case law (CJEU rulings, national Constitutional Court rulings) can shift the practical landscape quarterly. Most volatile categories: KR 2024 sibling-yuryubun unconstitutional ruling (Apr 2024) — legislative response pending; FR Constitutional Council 2023-1059 QPC (9 Nov 2023) — declared prélèvement compensatoire constitutional; CH 1 Jan 2023 Pflichtteil reform (descendants 3/4 → 1/2; parents lost forced-heir status); CJEU C-21/22 (Polish notary professio juris); CJEU C-422/22 (Bulgarian forced-heirship); AE Federal Decree-Law 41/2022 effective 1 Feb 2023; DAC8 transposition 31 Dec 2025; ES regional foral updates rolling. Decision-makers should pull current Civil Code text + the latest national-court ruling before relying on any specific share or planning vehicle here.

## Status

**Confidence**: HIGH for ~70 of 126 countries (Civil Code articles + reforms published in primary languages with English commentary + recent reforms verified at primary-source URLs); MEDIUM for ~25 countries (regional forals, pluralist regimes, Sharia + Personal Status Code interplay creating bench-discretion variance); LOW for ~5 countries (LB 18 confessional regimes — case-specific analysis, KH post-Khmer-Rouge restitution overlay, MV constitutional freehold-ban + Sharia, UZ post-Soviet civil + bench-discretion, RW 2016 Family Code reforms only partially documented in English). Per-country confidence labels appear in each one-liner above.

**Last verified**: 2026-05-10 (VN / TH Hague Apostille cross-reference re-verified 2026-09-17; SA Mecca/Medina ownership rule corrected 2026-09-18 for Royal Decree M/14 of 14 Jul 2025, in force Jan 2026 — law-firm alerts only, primary Umm Al-Qura text not yet located; NA final-court source corrected 2026-09-18 per Office of the Judiciary; MD, AE and KW citations downgraded to unsourced).

**Pairs strongly with**:
- `--notary` (transaction-completion notary required vs solicitor; days from offer to deed; closing costs as % of price; title insurance norms) — companion process layer
- `--home-tax` (buyer-nationality tax overlay) — IHT exposure under buyer's home law (UK FA 2025 IHT residence-based via 10/20 LTR test + estate tax DTTs; FR succession exit tax PLF 2026; DE ErbStG 5 estate-tax DTTs; US OBBBA $15M estate exemption permanent from 2026; SG/HK/MY territorial)
- `--visa` (residency status determines applicable succession-law forum) — particularly Brussels IV professio juris based on testator's nationality
- `--remote` (POA / RON / e-conveyancing for will signing) — when notarised testament authentique can be executed remotely
- `--language` (apostille / sworn-translator for foreign wills) — documents-courier chain for cross-border will recognition + Hague Apostille Convention status (VN in force since 11 Sep 2026 except vs DE / AT / CZ, TH in force 28 Feb 2027, AE non-member, SA in force 7 Dec 2022)
- `--permits` (foreign-buyer property-purchase rules) — succession planning is moot if foreign buyer cannot acquire property at all (AU established-dwelling ban, CA non-Canadian Act, NZ partial reopen, MV freehold ban, SA Mecca/Medina restriction)
- `--scams` (transaction-fraud register) — succession-fraud variants (forged wills, undue influence, sham marriages near death) are jurisdiction-specific

**Methodology note**: researched via 6 parallel region agents (W1 Western Europe + EFTA + microstates + UK / W2 CEE + Western Balkans + Baltics + Caucasus / W3 MENA + GCC + Israel + Türkiye / W4 APAC + Central Asia / W5 LATAM + Caribbean / W6 Africa + Anglo-non-EU) — confidence labels per country honestly surfaced. Anti-hallucination posture: where Civil Code article numbers / recent case law could not be sourced to primary government registries (Légifrance / Gazzetta Ufficiale / BOE / Bundesgesetzblatt / Federal Council CH / Wetten.nl / Diário da República / IGS Mexico / Planalto Brazil / SAFLII ZA) within the research window, claims were softened or omitted rather than estimated. Cross-checked against EU Commission Brussels IV portal + ECJ case database for cross-border claims; major secondary sources (Norton Rose Fulbright, Withers, Stewarts, Macfarlanes, Mishcon de Reya for HNW estate planning; Gibson Dunn + Baker McKenzie for cross-border) where regulator URL not yet published the specific reform.