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A person who passes away without making a will, or valid will dies intestate. The property belonging to such a person is inherited according to a strict set of rules, commonly known as the intestacy rules.

Instead of the property going to the testator's chosen beneficiaries, it is left to other relatives in a particular order.

Visit the HMRC website to see how the estate is distributed in various family situations: https://www.gov.uk/inherits-someone-dies-without-will

How your Estate is Distributed

If you are married at the date of death, and have surviving children, grandchildren or great-

grandchildren. then your spouse will receive the following:

  • All personal property and belongings
  • The first £250,000 of the estate plus 50% the remaining estate
  • The remaining 50% of the estate split equally between your children

If you are not married at the date of death your partner will receive nothing and any estate will pass to: children, parents, siblings, nieces & nephews, grandparents, aunts/uncles, cousins. If you don't have any of these relatives the estate is passed to the Crown!

The importance of a will

  • Peace of mind
  • You decide, and so control, who gets what
  • Can save inheritance tax
  • Can protect against the loss of home to pay for care costs
  • Can minimise misunderstandings and family disputes
  • Minimise costs
  • Speeds up the process

Note: Take care in choosing your executor(s). Review it from time to time and keep it in a safe place.

Protecting the 'home'

Two ways to own your home:

  1. Joint tenancy
  2. Tenancy in common

Consider tenancy in common and revise wills with consideration of discretionary will trust provisions, where appropriate. Talk to your financial advisor and a trust and probate solicitor at https://www.step.org

Inheritance tax 2019/20

Estate

Tax rate

£0 - £475,000*

0% - the nil rate band

£475,000+

40% on the excess above the nil rate band

*Includes the residence nil rate band (RNRB) of £150,000

  • On total worldwide assets less debts/funeral expenses. Normally payable within 6 months of death
  • If 10% of the estate is left to charity then IHT tax is 36% on the remainder of the estate

The content of this article does not constitute individual financial advice.

A person who passes away without making a will, or valid will dies intestate. The property belonging to such a person is inherited according to a strict set of rules, commonly known as the intestacy rules.

Instead of the property going to the testator's chosen beneficiaries, it is left to other relatives in a particular order.

Visit the Citizens Information website to see how the estate is distributed in various family situations: https://www.citizensinformation.ie/en/death/the_deceaseds_estate/what_happens_the_deceaseds_estate.html

How your Estate is Distributed

If you are married or in a civil partnership, the Succession Act 1965 gives your surviving spouse/civil partner a legal right to a share of your estate when you die, no matter what you have said or specified in your will. This does not apply to cohabiting couples. In other words, if you are in a cohabiting relationship, there is nothing to prevent you from leaving some or all of your property to your partner in your will.

However, if you are or have been married or in a civil partnership, your spouse/civil partner may be legally entitled to a share of your estate even though you are now separated from him/her.

If you are in a cohabiting relationship and you die without a will, your partner has no right to any share of the estate no matter how long you have been together, apart from what was held jointly. Many people are not aware of this, so it is very important to know your rights in this situation.

Under the redress scheme for cohabiting couples a qualified cohabitant may apply for provision to be made from the estate of a deceased cohabitant. Where the partner dies in an existing relationship, it is not necessary to show financial dependence.

The natural children of parents who are born inside or outside marriage and adopted children have the same inheritance rights.

In the case of a cohabiting couple where the surviving partner inherits the family home, the surviving partner may be liable for inheritance tax, unless the surviving partner qualifies for dwelling house tax exemption.

Making a will can ensure that proper arrangements are made for your dependants and that your property is distributed in the way you wish after you die, subject to certain rights of spouses/civil partners and children. A solicitor can help you draft a will or you can draft one yourself.

The importance of a will

  • Peace of mind
  • You decide, and so control, who gets what
  • Can save inheritance tax
  • Can protect against the loss of home to pay for care costs
  • Can minimise misunderstandings and family disputes
  • Minimise costs
  • Speeds up the process

Note: Take care in choosing your executor(s). Review it from time to time and keep it in a safe place.

Protecting the 'home'

Two ways to own your home:

  1. Joint tenancy
  2. Tenancy in common

Consider tenancy in common and revise wills with consideration of discretionary will trust provisions, where appropriate. Talk to your financial advisor and a trust and probate solicitor

Inheritance tax 2019/20

If you receive a gift, you may have to pay gift tax on it. If you receive an inheritance following a death, it may be liable to inheritance tax. Both these taxes are types of Capital Acquisitions Tax.

If after your death, the beneficiaries of your estate receive sums in excess of the Thresholds for Capital Acquisitions Tax (CAT) purposes, Inheritance Tax will be payable.

If you receive a gift or inheritance from your spouse or civil partner, you are exempt from Capital Acquisitions Tax. Otherwise, there are three tax free thresholds which apply for CAT purposes. They are as follows:

Group Category

Definition of Group

Group A: €320,000

Applies where the beneficiary is a child (including adopted child, step-child and certain foster children) or minor child of a deceased child of the disponer. Parents also fall within this threshold where they take an inheritance of an absolute interest from a child.

Group B: €32,500

Applies where the beneficiary is a brother, sister, niece, nephew or lineal ancestor or lineal descendant of the disponer.

Group C: €16,250

Applies in all other cases.

The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

tn1">[1] CPF is applicable to Singapore Citizens and Singapore Permanent Residents only. For more information, please refer www.cpf.gov.sg

Disclaimer: The information is brought to you by Aon Singapore Pte Ltd, registration number 198301525W. Aon Singapore Pte Ltd is a registered insurance broker and exempt financial adviser regulated by the Monetary Authority of Singapore. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

Death is an often an uncomfortable subject but let’s face it – we are all going to die. Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Without planning and a will, it could cause a financial nightmare for your loved ones, on top of the grief that they will already be experiencing.

Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced. Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Will in conjunction with your solicitor. If you die without a Will, or an incomplete Will – your financial affairs may be in limbo for years. With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside, meaning that your estate may not be distributed how you would have liked.

Appointing an Executor is an important consideration when drafting your Will. The Executor is responsible for carrying out your wishes as expressed in your Will and has fundamental control of the process. You need to ensure that the person you select will be able to perform this role. The administration of your estate can be onerous and time consuming.

Estate Planning can sometimes feel confusing and possibly stressful. Though that’s nothing compared to not having an appropriate plan in place. The first step is to consider, discuss and write down your wishes as a starting point. Consider seeking legal advice to help you formally implement your wishes.

Further guidance can be found at https://www.thechinfamily.hk/web/en/life-events/life-stages/make-a-will.html.

Disclaimer: The information is brought to you by Aon Hong Kong Limited. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent later. You should always consult primary or more accurate or more up-to-date sources of information.

Estate Planning

Estate Planning shouldn’t be a topic discussed only when someone dies. It’s a topic that should be discussed proactively with family members to effectively plan for the future.

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. The overall goal in this planning process is to reduce or eliminate the uncertainties involved in the administration of your assets and reducing taxes regarding transfer of ownership as well as other cost implications Estate planning not only deals with the assets that you own personally, but those that you control as well.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands, at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;

Ownership or control passes to a beneficiary at the right time. Part of Estate Planning includes a Last Will and Testament. A Will is a common tool for estate planning and generally it is one of the simplest tools to use when it comes to the distribution of assets. A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even those with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or one who is separated or divorced. Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with your solicitor. If you die without a Will, or have one that might be incomplete, your estate will be split based on the rules contained in the local estate planning laws of the country where your assets reside. The fundamental principle is that the estate will pass to the next of kin of the deceased, meaning that your estate may not be distributed how you would have preferred, if not to your next of kin.

A properly executed Will ensures that after your death:

  • Assets will be invested or distributed according to your wishes. This is the function of the executor(s). You should choose an executor who is unlikely to predecease you, who is readily available and if possible, is someone in tune with your wishes. It is quite common to have more than one executor appointed
  • Funds are held in trust for beneficiaries where you have stipulated. It is possible that some funds may be held for some time in trust for beneficiaries who haven’t yet reached the age you nominate for them to receive the bequest, for example young children or grandchildren. This may also apply for any beneficiaries with special needs.
  • Assets that form part of a deceased’s estate and are ultimately disposed of by the deceased’s Will, are called Estate Assets.

Such assets may include:

  • All assets you own personally;
  • Your shares in a company;
  • Your share of any asset you own as tenant-in-common;
  • Any insurance death benefit;
  • Your interest in any partnership assets, unless agreed otherwise;
  • The right to recover any funds owed to you; and
  • Any rights you hold under any contract or agreement.

Assets that are not directly controlled by a person do not form part of their estate and cannot be disposed of by their Will. These assets called Non-Estate Assets include:

  • Assets you own as a joint tenant such as your home or bank account (these pass automatically to the other joint tenant(s));
  • Assets held in a trust (the trust deed governs what happens to these assets);
  • Assets owned by a company (only the company can deal with its assets);
  • Death benefits or life insurance policy proceeds paid directly to a beneficiary.
  • Your retirement benefits, for example your CPF.

Appointing an Executor is an important consideration when drafting your Will. The Executor is responsible for carrying out your wishes as expressed in your Will and has fundamental control of the process. You need to ensure that the person you select will be able to perform this role. The administration of your estate can be onerous and time consuming.

Additionally, a Power of Attorney can be helpful. This means providing someone with the authority to act on your behalf. The Power can be unlimited, in that your Attorney can do whatever you can do legally; or, the Power can be limited to certain things (e.g. to dealing with your shares only) or limited in time (e.g. for one month while you are overseas). Powers of Attorney have extremely broad scope and careful consideration should be given to which individual, individuals or company is chosen to act as the Attorney. The Attorney can effectively make legal, financial and personal decisions on an individual’s behalf and as such, when making the appointment requires a significant level of trust and comfort. By not appointing an Attorney, if in the future you were unable to make decisions or communicate your wishes, financial decisions may have to be made by the Public Trustee. Because of its legal effect, any Power of Attorney must only be signed after obtaining the advice of your solicitor, so please consult your solicitor for further details on Powers of Attorney. There are generally three types of Powers of Attorney depending on the local law prevailing, however you should check with your solicitor which types of attorney are available in location.

General Power of Attorney is normally used in a limited capacity. For example, you may wish the Attorney to conduct a specific transaction such as the purchase of a property or you may be going overseas for a prolonged period and wish for the Attorney to manage your affairs in your absence. However, if you become mentally incapable of managing your own affairs, the General Power of Attorney becomes null and void.

Lasting Power of Attorney remains valid even when a person is deemed to be mentally incapacitated. This means that should you lose your capacity due to accident, stroke or a degenerative disease; the Attorney can step in and manage your affairs on your behalf.

The risk of giving this type of power is that you are unable to revoke it if the court has determined that you can no longer make your own decisions (unless the Attorney is not acting in your best interests). It is possible to give someone a Lasting Power of Attorney over your affairs that are not valid unless you become mentally incapacitated.

An Advanced Medical Directive (AMD) is often missed during an estate planning process. It is a legal document you can sign in advance to provide instructions when should you become terminally ill and unconscious, that you do not want any life-sustaining treatment to be used to prolong your life.

Testamentary Trusts are another aspect of estate planning you may wish to consider ensuring your family is well provided for in the event of your death. It is simply a trust established under a person’s Will, which dictates when certain beneficiaries will receive a distribution. This is a useful vehicle for those with young children, those with special needs, or beneficiaries who are not great with managing their money.

Estate Planning can sometimes feel confusing and possibly stressful. Though that’s nothing compared to not having an appropriate plan in place. The first step is to consider, discuss and write down your wishes as a starting point. Consider seeking legal advice to help you formally implement your wishes.

Disclaimer: The information is brought to you by Aon Insurance & Reinsurance Brokers Philippines Inc., registration number 96590. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced. Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with your solicitor. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside. The fundamental principle is that the estate will pass to the next of kin of the deceased, meaning that your estate may not be distributed how you would have liked.

Assets that form part of a deceased’s estate and are ultimately disposed of by the deceased’s Will, are called Estate Assets.

Such assets may include:

  • All assets you own personally;
  • Your shares in a company;
  • Your share of any asset you own as tenant-in-common;
  • Any insurance death benefit;
  • Your interest in any partnership assets, unless agreed otherwise;
  • The right to recover any funds owed to you; and
  • Any rights you hold under any contract or agreement.

Assets that are not directly controlled by a person do not form part of their estate and cannot be disposed of by their Will. These assets called Non-Estate Assets include:

Assets you own as a joint tenant such as your home or bank account (these pass automatically to the other joint tenant(s));

  • Assets owned by a company (only the company can deal with its assets);
  • Death benefits or life insurance policy proceeds paid directly to a beneficiary.
  • Your retirement benefits.

a Power of Attorney is providing someone with the authority to act on your behalf. The Power can be unlimited, in that your Attorney can do whatever you can do legally; or, the Power can be limited to certain things (e.g. to dealing with your shares only) or limited in time (e.g. for one month while you are overseas). Powers of Attorney have extremely broad scope and careful consideration should be given to which individual, individuals or company is chosen to act as the Attorney. The Attorney can effectively make legal, financial and personal decisions on an individual’s behalf and as such, when making the appointment requires a significant level of trust and comfort. By not appointing an Attorney, if in the future you were unable to make decisions or communicate your wishes, financial decisions may have to be made by the Public Trustee. Because of its legal effect, any Power of Attorney must only be signed after obtaining the advice of your solicitor, so please consult your solicitor for further details on Powers of Attorney. There are generally three types of Powers of Attorney depending on the local law prevailing, however you should check with your solicitor which types of attorney are available in location.

General Power of Attorney is normally used in a limited capacity. For example, you may wish the Attorney to conduct a specific transaction such as the purchase of a property or you may be going overseas for a prolonged period and wish for the Attorney to manage your affairs in your absence. However, if you become mentally incapable of managing your own affairs, the General Power of Attorney becomes null and void.

Lasting Power of Attorney remains valid even when a person is deemed to be mentally incapacitated. This means that should you lose your capacity due to accident, stroke or a degenerative disease; the Attorney can step in and manage your affairs on your behalf.

The risk of giving this type of power is that you are unable to revoke it if the court has determined that you can no longer make your own decisions (unless the Attorney is not acting in your best interests). It is possible to give someone a Lasting Power of Attorney over your affairs that are not valid unless you become mentally incapacitated.

Estate Planning can sometimes feel confusing and possibly stressful. Though that’s nothing compared to not having an appropriate plan in place. The first step is to consider, discuss and write down your wishes as a starting point. Consider seeking legal advice to help you formally implement your wishes.

Disclaimer: The information is brought to you by Aon Hewitt Consulting (Shanghai) Co. Ltd. registration number 310000400102466. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

遗产规划

遗产规划是指规划并记录自己去世之后希望如何分配自己的资产。遗产规划不仅涉及您个人拥有的资产,还包括您控制的资产。遗产规划还可能涉及指定保险单及您死后退休金账户中的钱的受益人。

良好的遗产规划需要专业法律、会计和财务人员的参与,以确保恰当的资产在恰当的时间落入恰当的人手中。在进行遗产规划时,应考虑一些基本要素:

  • 拥有足够的资产可以满足死后的心愿;
  • 确保受益人获得您希望他们获得的权益;
  • 尽量减少与遗产转让相关的任何可能税费;
  • 确保任何有特殊需求的受益人能得到保护;
  • 确保资产所有权或控制权在恰当的时间转移给受益人。

遗嘱让您能够指示在死后如何处理您的财产。每个人,即使资产不多,也应该立一份符合当前想法的、有效的遗嘱,以确保他们生前的心愿得到明确表达。对于任何拥有事实同居关系或者当前已分居或离婚的人来说,立遗嘱尤其重要。如果情况有变,请务必随时更新您的遗嘱,这是遗产规划中最重要的一个方面。遗嘱应至少每五年审核一次,或者在个人情况发生改变时审核一次,这些变化可能包括子女或孙子女的出生或收养、结婚或离婚、或者大额资产的购买。强烈建议您和您的律师一起审核您现有的遗嘱。如果您在没有立遗嘱或遗嘱不完整的情况下死亡,即所谓的“无遗嘱”死亡,鉴于没有遗嘱,您的遗产将根据您遗产所在国的当地遗产规划法律进行分割。基本原则是遗产将传给死者的近亲,这意味着您的遗产可能不会按照您所希望的方式分配。

构成死者遗产一部分且最终根据死者遗嘱处置的资产称为遗产资产。

这些资产可能包括:

  • 您个人拥有的所有资产;
  • 您在某公司的股份;
  • 您作为财产共同所有人拥有的任何资产份额;
  • 任何死亡保险金;
  • 您在任何合伙资产中的权益(除非另有约定);
  • 收回任何欠款的权利;以及
  • 您在任何合同或协议项下拥有的任何权利。

不由个人直接控制的资产不构成其遗产的一部分,也不能根据其遗嘱进行处置,这些被称为“非遗产资产”,具体包括:

您作为财产共同所有人拥有的资产,比如您的住宅或银行账户(这些资产会自动转移至其他财产共同所有人);

  • 公司所拥有的资产(只有该公司可以处理其资产);
  • 死亡保险或人寿保险的保险金(这些钱将直接支付给受益人);
  • 您的退休金。

授权委托书的作用是授权他人代表自己行事。授权范围可以是无限的,此时您的代理人可以代表您办理任何合法事务;或者,授权范围也可以局限于某些特定事务(例如,仅授权处理您的股份)或有时间限制(例如,当您在海外的一个月)。委托书的范围非常广泛,应仔细考虑选择哪一名或哪一些个人、公司作为您的代理人。代理人可以代表委托人有效地做出法律、财务和个人决定,因此,在指定代理人时,需要高度信任和了解。如果不指定代理人,将来万一您无法做出决定或表达您的意愿,将由公共受托人代您做出财务决定。考虑到委托书的法律效力,任何委托书必须在获取您律师的意见后方可签署,因此在委托书的细节方面,请咨询您的律师。通常有三种类型的委托书,具体采用哪种取决于当地现行法律,在可以选择哪些代理人方面您应该咨询您的律师。

普通授权委托书通常在有限的情况下使用。例如,您可能希望代理人代表您处理特定的交易(如购买不动产),或者您可能会在国外呆很长时间,希望代理人在此期间代为管理您的事务。然而,如果您在精神上丧失管理自身事务的能力,普通授权委托书将失去效力。

持久授权委托书在委托人被认定为精神上无行为能力时仍然有效。这意味着如果您因事故、中风或退行性疾病而丧失行为能力,代理人可以代表您介入并管理您的事务。

这种持久授权的风险在于,如果法院认定您不再有能力做出自己的决定,您就无法撤销这种授权(除非代理人没有从您的最佳利益出发行事)。您也可以与某人签订一份持久授权委托书,要求除非您精神上丧失行为能力,否则该委托书无效。

遗产规划有时会让人感到困惑,往往还伴随着一定压力。但与没有一份合适的遗嘱相比,这算不了什么。第一步是思考、讨论并写下您的心愿。您可以考虑寻求法律建议来帮助您正式实现心愿。

免责声明:以上信息由怡安翰威特咨询(上海)有限公司(注册号310000400102466)提供。由于未考虑可能接收该信息的任何特定人士的具体投资目标、财务状况或特殊需求,因此,上述信息不能代替针对个别情况的具体建议。在您决定购买某投资产品之前,请考虑您的具体投资目标、财务状况或特殊需求,并向理财顾问咨询相关投资产品的适用性。此外,建议您在必要时获取其他专业建议。以上信息出于善意提供,在汇编时确认准确。我司无义务在今后更新相关信息或更正发现的不准确信息。用户应不时查阅各种信息来源,以获取准确的最新一手信息。

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside.

Author is not a financial advisor, tax professional or legal advisor. The article and its content is for informational purposes only, reader should not construe any such information or other material as legal, tax, investment, financial, or other advice. All information, data, strategies, reports, articles and all other features of this article are provided for informational and educational purposes only and should not be considered or inferred as personalized investment advice. Article may contain errors, and the reader should not make any financial or investment decision based solely on what the reader reads in this article and writing. It shall be reader’s responsibility to perform its own due diligence, and reader must make its own decisions. Be advised and aware that financial and investment decisions involve risk. Author accept no liability whatsoever for any direct or consequential loss arising from any use of author’s writings, products, services, website, or other content, including contents of this article. Reader is responsible for its own investment research and decisions. Reader should seek the advice of a qualified investment advisor and fully understand any and all risks before investing or making any financial decision. Author make no representation that any reader will or is likely to experience results as cited in this article. All results of author’s recommendations are not based on actual investments by author and are based upon a hypothesis, available statistics and surveys which have limitations and do not reflect all components of actual investments. Reader’s actual results may vary based upon many factors. All content and references to third-party sources is provided solely for convenience. This information may be inaccurate, use at your own risk.

By reading this article or any of its contents you agree that neither author nor its employees, shareholders, directors, contractors, affiliates, agents, third party content providers or licensors will be liable for any direct, indirect, incidental or any other type of claim, liability, cost, damage or loss resulting from reader’s use of any of this content. This includes, but is not limited to, loss or injury caused in whole or in part by contingencies beyond our control.

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside.

The content of this article does not constitute individual financial advice.

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside.

The information in this report does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations.

While we have made every attempt to ensure that the information contained in this report has been obtained from reliable sources, Aon is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information in this report is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Aon be liable to you or anyone else for any decision made or action taken in reliance on the information in this report or for any consequential, special or similar damages, even if advised of the possibility of such damages.

p>Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside.

Planification successorale

La planification successorale concerne l’élaboration éclairée de vos souhaits pour la répartition de vos biens à votre décès. La planification successorale concerne non seulement les biens que vous possédez personnellement, mais aussi ceux que vous contrôlez. La planification successorale peut également impliquer la souscription de polices d’assurance et doit également tenir compte de la manière dont votre pension ou les montants forfaitaires dus seront versés après votre décès.

Une bonne planification successorale nécessite l’intervention de juristes spécialisés, de comptables et d’experts financiers compétents pour s’assurer que les bons actifs se retrouvent aux mains des bonnes personnes au bon moment. Certains éléments de base doivent être pris en compte pour répondre à vos besoins en matière de planification successorale :

  • Disposer de suffisamment d’actifs pour respecter vos souhaits au moment de votre décès ;
  • Veiller à ce que les bénéficiaires reçoivent les dotations que vous aviez prévu qu’ils reçoivent ;
  • Veiller à minimiser toute taxe potentielle liée au transfert de biens ;
  • Protéger tous les bénéficiaires ayant des besoins particuliers ;
  • Transférer le droit de propriété ou le contrôle à un bénéficiaire au moment opportun.

Un testament vous permet de définir comment vos biens seront gérés après votre décès. Toute personne, même dotée de biens modestes, devrait penser à rédiger un testament et à le mettre à jour afin de s’assurer que ses souhaits soient clairement exprimés à son décès. Il revêt une importance particulière pour toute personne engagée dans une relation de fait/interdépendante, ou qui est séparée ou divorcée.

 L’actualisation de votre testament en cas de changement de circonstances est l’aspect le plus important d’un plan de succession. Il doit être réexaminé au moins tous les cinq ans ou à chaque changement de situation. Qu’il s’agisse de la naissance ou de l’adoption d’un enfant ou d’un petit-enfant, d’un mariage ou d’un divorce ou même de l’achat de biens importants. Il est fortement recommandé de réexaminer votre testament existant de concert avec un avocat ou un notaire. Si vous décédez sans testament, ou avec un testament incomplet, on dit que vous êtes décédé « ab intestat ». En l’absence de testament, votre succession sera divisée en fonction des lois relatives à la planification successorale du pays où vos biens sont localisés.

Planning van je nalatenschap

Planning van je nalatenschap verwijst naar het proces van het plannen en documenteren van je wensen voor de verdeling van je vermogen bij overlijden. De planning van je nalatenschap gaat niet alleen over de activa die je persoonlijk bezit, maar ook over de activa die je beheert De planning van je nalatenschap kan ook het gebruik van verzekeringspolissen inhouden en moet ook rekening houden met pensioenbedragen of uitbetalingen ineens moet worden betaald na je overlijden.

Voor een goede planning van je nalatenschap is de betrokkenheid van bekwame juridische, boekhoudkundige en financiële specialisten vereist om ervoor te zorgen dat de juiste activa op het juiste moment in de juiste handen terechtkomen. Er zijn enkele basiselementen waarmee je rekening moet houden bij het plannen van je nalatenschap. Je moet ervoor zorgen dat:

  • Je over voldoende middelen beschikt om bij overlijden aan je wensen te voldoen;
  • Je begunstigden krijgen wat hen toekomt;
  • Je elke mogelijke belasting in verband met de overdracht van activa tot een minimum beperkt;
  • Je alle begunstigden met specifieke behoeften beschermt;
  • Het eigendom of beheer op het juiste moment naar een begunstigde overgaat.

Met een testament kan je bepalen hoe er na je overlijden met je vermogen wordt omgegaan. Iedereen, zelfs met een bescheiden vermogen, moet een actueel en geldig testament hebben om ervoor te zorgen dat wensen na het overlijden duidelijk zijn uitgedrukt. Dat is vooral belangrijk voor iedereen die in een de facto/onderling afhankelijke relatie leeft of die gescheiden is of gescheiden van tafel en bed is.

 Het up-to-date houden van je testament wanneer de omstandigheden veranderen, is het belangrijkste aspect van een nalatenschapsplanning. Deze moet minstens om de vijf jaar worden herzien of wanneer je omstandigheden veranderen. Dit kan de geboorte of adoptie van een kind of kleinkind, een huwelijk of scheiding en zelfs de aankoop van grote activa zijn. Het wordt ten zeerste aanbevolen om je bestaande testamenten samen met een advocaat of notaris door te nemen. Als je overlijdt zonder een testament of een onvolledig testament hebt, wordt er gezegd dat je bent overleden ‘ab intestato’ (zonder testament). Als er geen testament is, word je nalatenschap verdeeld op basis van de regels die zijn opgenomen in de lokale wetgeving inzake nalatenschappen van het land waarin je vermogen zich bevindt.

Formueplanlægning

Formueplanlægning omfatter planlægningen og dokumentationen af dine ønsker for fordelingen af din formue efter din død. Formueplanlægning handler ikke kun om de aktiver, du selv ejer, men også dem, du kontrollerer. Formueplanlægning kan også involvere anvendelsen af forsikringspolicer og bør også tage din nuværende pensionskonto i betragtning i forhold til, hvordan den skal udbetales efter din død.

En god formueplanlægning kræver involvering af dygtige jurister, revisorer og økonomer for at sikre, at de rigtige aktiver ender i de rigtige hænder på det rigtige tidspunkt. Der er nogle grundlæggende principper, du bør overveje, når du skal tage fat på dine formueplanlægningsbehov:

  • At du har de nødvendige aktiver til at opfylde dine ønsker efter din død
  • At du sikrer, at dine arvinger modtager de ydelser, som du havde påtænkt dem
  • At enhver potentiel beskatning i forbindelse med overførslen af aktiver minimeres
  • At enhver arving med særlige behov beskyttes
  • At ejerskab eller kontrol overgives til arvingen på det rette tidspunkt.

Et testamente giver dig mulighed for at bestemme, hvordan dine aktiver håndteres efter din død. Enhver, selv med beskedne aktiver, bør have et aktuelt og gyldigt testamente for at sikre, at vedkommendes ønsker er udtrykkeligt tilkendegivet efter deres død. Det er især vigtigt for alle, der lever i et de facto-/gensidigt afhængigt forhold eller som er separeret eller skilt.

 Det vigtigste aspekt i formueplanlægning er at holde dit testamente opdateret. Det bør gennemgås mindst hvert femte år, eller når dine omstændigheder ændrer sig. Dette kan omfatte fødsel eller adoption af et barn eller barnebarn, indgåelse af ægteskab eller skilsmisse eller endda køb af store aktiver. Det anbefales på det kraftigste, at du gennemgår dit eksisterende testamente med en advokat. Hvis du afgår ved døden uden et testamente, eller med et ufuldendt testamente, vurderes du til at være død "intestat", dvs. uden testamente. Uden et testamente vil din ejendom blive delt efter de regler, der indgår i de lokale formueplanlægningslove i det land, dine aktiver befinder sig i.

Προγραμματισμός κληρονομιάς

Ο προγραμματισμός κληρονομιάς αναφέρεται στη διαδικασία προγραμματισμού και τεκμηρίωσης των επιθυμιών σας σχετικά με την κατανομή των περιουσιακών στοιχείων σας μετά τον θάνατό σας. Ο προγραμματισμός κληρονομιάς δεν αφορά μόνο τα περιουσιακά στοιχεία που σας ανήκουν, αλλά και όσα ελέγχετε. Ο προγραμματισμός κληρονομιάς μπορεί να περιλαμβάνει, επίσης, τη χρήση ασφαλιστηρίων συμβολαίων και θα πρέπει να μελετήσετε τον τρόπο με τον οποίο θα καταβληθεί η σύνταξη ή το εφάπαξ μετά τον θάνατό σας.

Ο σωστός προγραμματισμός κληρονομιάς θα πρέπει να πραγματοποιείται με τη βοήθεια ειδικών σε νομικά, λογιστικά και οικονομικά θέματα, προκειμένου να διασφαλιστεί ότι τα σωστά περιουσιακά στοιχεία θα καταλήξουν στους σωστούς αποδέκτες τη σωστή στιγμή. Υπάρχουν μερικά βασικά στοιχεία που θα πρέπει να λαμβάνονται υπ’ όψιν κατά τη διαχείριση των αναγκών σας σε ό,τι αφορά τον προγραμματισμό κληρονομιάς:

  • Διαθεσιμότητα επαρκών περιουσιακών στοιχείων προκειμένου να υλοποιηθούν οι μετά θάνατον επιθυμίες σας,
  • Το να διασφαλιστεί ότι οι δικαιούχοι θα λάβουν ό,τι δικαιούνται βάσει των επιθυμιών σας,
  • Ελαχιστοποίηση της πιθανής φορολογίας που σχετίζεται με τη μεταβίβαση των περιουσιακών στοιχείων,
  • Προστασία οποιωνδήποτε δικαιούχων με ειδικές ανάγκες,
  • Διασφάλιση ότι η κυριότητα ή ο έλεγχος θα περάσει στον δικαιούχο τη σωστή στιγμή.

Η διαθήκη σας δίνει τη δυνατότητα να ορίσετε τον τρόπο διαχείρισης των περιουσιακών στοιχείων σας μετά τον θάνατό σας. Όλοι, ακόμα και τα άτομα με περιορισμένα περιουσιακά στοιχεία, θα πρέπει να συντάσσουν επίκαιρη και έγκυρη διαθήκη, προκειμένου να διασφαλίζεται ότι οι επιθυμίες τους θα εκφραστούν σαφώς μετά τον θάνατό τους. Αυτό είναι ιδιαίτερα σημαντικό για τα άτομα που ζουν μαζί υπό καθεστώς σχέσης de facto/αλληλεξάρτησης, βρίσκονται σε διάσταση ή είναι διαζευγμένα.

 Το να είναι ενημερωμένη η διαθήκη σας όταν αλλάξουν οι συνθήκες είναι το σημαντικότερο στοιχείο για ένα πρόγραμμα κληρονομιάς. Η διαθήκη σας θα πρέπει να αναθεωρείται τουλάχιστον κάθε πέντε έτη ή κάθε φορά που μεταβάλλεται η προσωπική σας κατάσταση. Αυτή η μεταβολή μπορεί να περιλαμβάνει τη γέννηση ή την υιοθεσία ενός παιδιού ή εγγονιού, τον γάμο ή το διαζύγιο ή ακόμα και την αγορά περιουσιακών στοιχείων μεγάλης αξίας. Συνιστάται ιδιαίτερα να αναθεωρείτε τις υφιστάμενες διαθήκες σας σε συνεργασία με δικηγόρο. Εάν αποβιώσετε χωρίς να έχετε συντάξει διαθήκη, θεωρείται ότι αποβιώσατε «αδιάθετοι». Χωρίς διαθήκη, η ακίνητη περιουσία σας θα διαμοιραστεί με βάση τους κανόνες της τοπικής νομοθεσίας περί προγραμματισμού κληρονομιάς, που ισχύει στη χώρα όπου βρίσκονται τα περιουσιακά σας στοιχεία.

Planificación patrimonial

Por «planificación patrimonial» se entiende el proceso consistente en planificar y documentar cómo quiere que se repartan sus activos a su muerte. La planificación patrimonial no solo afecta a aquellos activos que posee directamente, sino también a aquellos que controla. Esta puede implicar también el eventual cobro de pólizas de seguro, y debe tener en cuenta de qué forma quiere que se abone cualquier pensión o pago único una vez que haya fallecido.

Una buena planificación patrimonial requiere de la asistencia de especialistas jurídicos, contables y financieros cualificados para garantizar que los activos apropiados terminan en las manos adecuadas en el momento oportuno. Además, existen una serie de elementos básicos que deberá considerar a la hora de abordar sus necesidades de planificación patrimonial, entre ellos:

  • Disponer de suficientes activos disponibles para satisfacer sus voluntades a su muerte;
  • Garantizar que los beneficiarios reciben los legados que usted disponga que reciban;
  • Minimizar cualquier posible tributación asociada con la transferencia de los activos; y
  • Asegurar la protección de cualquier beneficiario con necesidades especiales;
  • Disponer que la propiedad o el control de un determinado activo se transfiera a su beneficiario en el momento oportuno.

Un testamento le permite decidir de qué forma quiere que sus activos se repartan o gestionen tras su fallecimiento. Todos, incluso si nuestro patrimonio es modesto, debemos disponer de un testamento válido y actualizado para garantizar que, tras nuestra muerte, nuestras voluntades quedan claramente documentadas. Hacerlo es especialmente importante para aquellos cuyo estado civil es una pareja de hecho/interdependiente o que están separados o divorciados.

 El aspecto más importante de una planificación patrimonial es mantener su testamento actualizado siempre que cambien sus circunstancias. Por ello, deberá hacerlo con una frecuencia mínima de cinco años o siempre que su situación personal varíe. Entre dichos cambios en sus circunstancias pueden incluirse el nacimiento o la adopción de un hijo o un nieto, un matrimonio o un divorcio, o incluso la compra de grandes activos. Le recomendamos encarecidamente que, siempre que revise su testamento, lo haga en compañía de un abogado. En caso de fallecer sin haber hecho testamento o con un testamento incompleto, se abrirá un proceso de sucesión intestada. En tal caso, su patrimonio se repartirá en base a lo dispuesto en las normas contenidas en la legislación sucesoria del país en el que se encuentren sus activos.

Vagyontervezés

A vagyontervezés arra a folyamatra utal, amely során meghatározod és dokumentálod a kívánságaidat a vagyonod halálod utáni elosztásával kapcsolatban. A vagyontervezés nemcsak azzal a vagyonnal foglalkozik, amelyet személy szerint tulajdonolsz, hanem azzal is, amelyet kezelsz. A vagyontervezésbe beletartozhat a biztosítási kötvények alkalmazása is, illetve a vagyonkezelés során az is mérlegelendő, hogy a halálunk után hogyan lesz kifizetve bármilyen esedékes nyugdíj vagy egyösszegű készpénzes kifizetés.

Egy jó vagyontervhez szakképzett jogi, könyvelői és pénzügyi szakemberek szükségesek annak érdekében, hogy a megfelelő vagyonok a megfelelő kezekbe kerüljenek a megfelelő időben. Van néhány alapvető elem, amelyet meg kell fontolni a vagyontervezési igényeiddel kapcsolatban:

  • Legyen elegendő rendelkezésre álló vagyon, amely a halálod esetére szóló kívánságaidat fedezi;
  • Annak biztosítása, hogy a kedvezményezettek megkapják azokat a jogosultságokat, amelyeket nekik szántál;
  • A vagyonok átruházásával kapcsolatos esetleges adófizetés minimalizálva van;
  • A speciális igényekkel rendelkező kedvezményezettek védelmet élveznek;
  • A tulajdonjog vagy az irányítás a megfelelő időben kerül egy kedvezményezett kezébe.

Egy végrendelet lehetővé teszi annak meghatározását, hogy mi történjen a vagyonoddal a halálod után. Mindenkinek, még akiknek szerényebb vagyona is van, kellene hogy legyen egy naprakész és érvényes végrendelete, hogy a kívánságaik biztosan egyértelműek legyenek haláluk esetén. Különösen fontos ez azoknak, akik de facto/egymástól kölcsönösen függő kapcsolatban élnek, vagy akik különélnek vagy elváltak.

 Egy vagyontervezés legfontosabb aspektusa, hogy naprakészen tartsd a végrendeleted, amikor a körülmények változnak. Legalább ötévente vagy amikor a körülményeid megváltoznak, felül kell vizsgálni. Ide tartozhat egy gyermek vagy unoka születése vagy örökbe fogadása, egy házasság vagy válás, vagy nagy értékű vagyon megszerzése. Erősen ajánlott, hogy a meglévő végrendeleted egy ügyvéddel együtt nézd át. Ha végrendelet nélkül vagy hiányos végrendelettel hunysz el, azt mondják, hogy „végrendelet nélkül” hunytál el. Ha nincs végrendelet, a vagyonod azon ország helyi vagyonrendelkezési jogszabályaiban szereplő rendelkezések alapján lesz szétosztva, ahol a vagyonod van.

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how any pensions or cash lump sums are due to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local estate planning laws of the country your assets reside.

The content of this article does not constitute individual financial advice.

Planification successorale

La planification successorale fait référence au processus de planification et de documentation de vos volontés pour la distribution de vos actifs après votre décès. Elle gère non seulement les actifs que vous possédez personnellement, mais aussi ceux que vous contrôlez. La planification successorale peut également impliquer le recours à des politiques d’assurance et devrait aussi prendre en considération la manière dont les retraites ou les sommes forfaitaires en espèces seront versées après votre décès.

Un bon plan de succession nécessite de faire appel à des spécialistes juridiques, comptables et financiers compétents afin de s’assurer que les bons actifs finissent entre les bonnes mains au moment opportun. Il convient de tenir compte des éléments suivants lors de votre planification successorale :

  • Avoir suffisamment d’actifs à disposition pour réaliser vos volontés lors de votre décès ;
  • S'assurer que les bénéficiaires reçoivent ce que vous souhaitez leur léguer ;
  • Minimiser tout impôt potentiel associé au transfert des actifs ;
  • Protéger les bénéficiaires ayant des besoins particuliers ;
  • Transfert de la propriété ou du contrôle à un bénéficiaire au moment opportun.

Un testament vous permet de dicter la manière dont vos actifs seront traités après votre décès. Tout le monde, même si les actifs sont modestes, devrait avoir un testament valide et en vigueur afin d’exprimer clairement ses volontés à son décès. Ceci est particulièrement important pour toute personne vivant en concubinage ou dans une relation interdépendante, séparée ou divorcée.

 L’aspect le plus important d’un plan de succession est de tenir à jour son testament lorsque les circonstances changent. Il doit être passé en revue tous les cinq ans minimum ou lorsque votre situation change, comme la naissance ou l’adoption d’un enfant ou d’un petit-enfant, un mariage ou un divorce, voire même l’achat d’actifs de valeur. Il est fortement recommandé de revoir votre testament existant avec un avocat. Si vous décédez sans testament ou avec un testament incomplet, vous êtes considéré(e) comme étant décédé intestat. Sans testament en place, votre patrimoine sera divisé en fonction des règles stipulées par la législation locale relative à la planification successorale du pays où se trouvent vos actifs.

Nachlassplanung

Unter Nachlassplanung versteht man das Planen und Dokumentieren Ihrer Wünsche hinsichtlich der Aufteilung Ihrer Vermögenswerte nach Ihrem Tod. Dabei befassen Sie sich nicht nur mit den Vermögenswerten, die Sie persönlich besitzen, sondern auch mit denen, die Sie kontrollieren. Die Nachlassplanung kann auch Versicherungspolicen beinhalten und sollte klären, wie nach Ihrem Tod mit etwaigen Renten- oder Pauschalzahlungen verfahren werden soll.

Um einen guten Nachlassplan zu erstellen, sollte man sachkundige Rechts-, Buchführungs- und Finanzexperten hinzuziehen, um sicherzustellen, dass die richtigen Vermögenswerte zum richtigen Zeitpunkt in die richtigen Hände gelangen. Es gibt ein paar grundlegende Dinge, die Sie beachten sollten, wenn Sie Ihren Nachlass planen:

  • Sie sollten über ausreichende Vermögenswerte verfügen, um Ihre Wünsche nach Ihrem Tod zu erfüllen.
  • Stellen Sie sicher, dass die Begünstigten auch die Zuwendung erhalten, die Sie ihnen zugedacht haben.
  • Jegliche Besteuerung im Zusammenhang mit der Vermögensübertragung sollte auf ein Minimum begrenzt werden.
  • Etwaige Begünstigte mit besonderen Bedürfnisse müssen geschützt werden.
  • Die Eigentümerschaft bzw. die Kontrolle muss zum richtigen Zeitpunkt auf den Begünstigten übergehen.

Ein Testament ermöglicht Ihnen festzulegen, wie nach Ihrem Tod mit Ihren Vermögenswerten zu verfahren ist. Grundsätzlich sollte jeder über ein aktuelles und gültiges Testament verfügen, selbst wenn nur ein bescheidenes Vermögen vorhanden ist. Nur so können Sie sicherstellen, dass nach Ihrem Tod Klarheit über Ihre Wünsche herrscht. Für Menschen, die in einer eheähnlichen/abhängigen Beziehung leben oder getrennt oder geschieden sind, ist dies besonders wichtig.

 Der wichtigste Aspekt bei der Nachlassplanung ist, dass Sie Ihr Testament auf den neuesten Stand bringen, wenn sich Ihre Lebensumstände ändern. Es sollte mindestens alle fünf Jahre überprüft werden, oder wenn sich Ihre Lebensumstände ändern. Dies kann zum Beispiel der Fall sein, wenn ein Kind oder Enkelkind geboren oder adoptiert wird, bei einer Eheschließung oder Scheidung oder beim Erwerb größerer Vermögenswerte. Wir empfehlen nachdrücklich, dass Sie zur Überprüfung Ihres vorhandenen Testaments einen Juristen zurate ziehen. Sollten Sie ohne Testament bzw. ohne vollständiges Testament sterben, spricht man von einem nicht testamentarisch geregelten Nachlass. Ohne gültiges Testament wird Ihr Nachlass auf Grundlage der nationalen Gesetze zu Erbrecht und Vermögensnachfolge des Landes aufgeteilt, in dem sich Ihre Vermögenswerte befinden.

Pianificazione patrimoniale

La pianificazione patrimoniale è il procedimento con cui si pianificano e si documentano le volontà per la ripartizione dei beni alla morte. La pianificazione patrimoniale non ha a che fare solo con i beni che possiedi personalmente, ma anche con quelli che controlli. Inoltre, la pianificazione patrimoniale può prevedere il ricorso a polizze assicurative e dovrebbe anche prendere in considerazione il modo in cui verrà versato il tuo fondo pensione dopo il decesso.

Un buon piano patrimoniale esige l’intervento di un legale competente e di esperti in contabilità e finanza per garantire che i beni giusti finiscano nelle mani giuste al momento giusto. Quando si affrontano le questioni relative alla pianificazione patrimoniale, è opportuno tenere conto di alcuni elementi basilari:

  • Avere beni disponili sufficienti a soddisfare le tue volontà in caso di morte.
  • Garantire che i beneficiari ricevano i diritti che tu indendi destinarli;
  • Ridurre al minimo ogni eventuale imposizione fiscale legata al trasferimento dei beni;
  • Tutelare eventuali beneficiari con esigenze speciali;
  • Far passare al beneficiario la titolarità o il controllo al momento giusto.

Un testamento ti consente di stabilire in che modo gestire i tuoi beni dopo la tua morte. Chiunque, anche chi possiede beni modesti, dovrebbe avere un testamento valido e in vigore in modo da essere certo che le sue volontà siano chiaramente esposte alla sua morte. È particolarmente importante per chiunque abbia una relazione de facto o un rapporto d’interdipendenza o per i separati o divorziati.

 L'aggiornamento del testamento al mutare delle circostanze è l'aspetto più importante di un piano patrimoniale. Dovrebbe essere revisionato almeno ogni cinque anni oppure ogni volta che mutino le circostanze, tra cui la nascita o l’adozione di un bambino o di un nipote, un matrimonio o un divorzio oppure addirittura l’acquisto di grandi beni. Si consiglia vivamente di riesaminare i testamenti in essere insieme ad un legale. Se non si possiede un testamento al momento del decesso,, oppure il testamento è incompleto, si dice che il decesso è avvenuto con successione “ab intestato”. In assenza di un testamento, i beni saranno suddivisi in base alle norme contemplate dalle leggi locali sulla pianificazione patrimoniale del paese in cui si trovano i beni stessi.

Planification successorale

La planification successorale fait référence au processus de planification et de documentation de vos volontés pour la distribution de vos actifs après votre décès. Elle gère non seulement les actifs que vous possédez personnellement, mais aussi ceux que vous contrôlez. La planification successorale peut également impliquer le recours à des politiques d’assurance et devrait aussi prendre en considération la manière dont les retraites ou les sommes forfaitaires en espèces seront versées après votre décès.

Un bon plan de succession nécessite de faire appel à des spécialistes juridiques, comptables et financiers compétents afin de s’assurer que les bons actifs finissent entre les bonnes mains au moment opportun. Il convient de tenir compte des éléments suivants lors de votre planification successorale :

  • Avoir suffisamment d’actifs à disposition pour réaliser vos volontés lors de votre décès ;
  • S'assurer que les bénéficiaires reçoivent ce que vous souhaitez leur léguer ;
  • Minimiser tout impôt potentiel associé au transfert des actifs ;
  • Protéger les bénéficiaires ayant des besoins particuliers ;
  • Transfert de la propriété ou du contrôle à un bénéficiaire au moment opportun.

Un testament vous permet de dicter la manière dont vos actifs seront traités après votre décès. Tout le monde, même si les actifs sont modestes, devrait avoir un testament valide et en vigueur afin d’exprimer clairement ses volontés à son décès. Ceci est particulièrement important pour toute personne vivant en concubinage ou dans une relation interdépendante, séparée ou divorcée.

 L’aspect le plus important d’un plan de succession est de tenir à jour son testament lorsque les circonstances changent. Il doit être passé en revue tous les cinq ans minimum ou lorsque votre situation change, comme la naissance ou l’adoption d’un enfant ou d’un petit-enfant, un mariage ou un divorce, voire même l’achat d’actifs de valeur. Il est fortement recommandé de revoir votre testament existant avec un avocat. Si vous décédez sans testament ou avec un testament incomplet, vous êtes considéré(e) comme étant décédé intestat. Sans testament en place, votre patrimoine sera divisé en fonction des règles stipulées par la législation locale relative à la planification successorale du pays où se trouvent vos actifs.

Pianificazione patrimoniale

La pianificazione patrimoniale è il procedimento con cui si pianificano e si documentano le volontà per la ripartizione dei beni alla morte. La pianificazione patrimoniale non ha a che fare solo con i beni che possiedi personalmente, ma anche con quelli che controlli. Inoltre, la pianificazione patrimoniale può prevedere il ricorso a polizze assicurative e dovrebbe anche prendere in considerazione il modo in cui verrà versato il tuo fondo pensione dopo il decesso.

Un buon piano patrimoniale esige l’intervento di un legale competente e di esperti in contabilità e finanza per garantire che i beni giusti finiscano nelle mani giuste al momento giusto. Quando si affrontano le questioni relative alla pianificazione patrimoniale, è opportuno tenere conto di alcuni elementi basilari:

  • Avere beni disponili sufficienti a soddisfare le tue volontà in caso di morte.
  • Garantire che i beneficiari ricevano i diritti che tu indendi destinarli;
  • Ridurre al minimo ogni eventuale imposizione fiscale legata al trasferimento dei beni;
  • Tutelare eventuali beneficiari con esigenze speciali;
  • Far passare al beneficiario la titolarità o il controllo al momento giusto.

Un testamento ti consente di stabilire in che modo gestire i tuoi beni dopo la tua morte. Chiunque, anche chi possiede beni modesti, dovrebbe avere un testamento valido e in vigore in modo da essere certo che le sue volontà siano chiaramente esposte alla sua morte. È particolarmente importante per chiunque abbia una relazione de facto o un rapporto d’interdipendenza o per i separati o divorziati.

 L'aggiornamento del testamento al mutare delle circostanze è l'aspetto più importante di un piano patrimoniale. Dovrebbe essere revisionato almeno ogni cinque anni oppure ogni volta che mutino le circostanze, tra cui la nascita o l’adozione di un bambino o di un nipote, un matrimonio o un divorzio oppure addirittura l’acquisto di grandi beni. Si consiglia vivamente di riesaminare i testamenti in essere insieme ad un legale. Se non si possiede un testamento al momento del decesso,, oppure il testamento è incompleto, si dice che il decesso è avvenuto con successione “ab intestato”. In assenza di un testamento, i beni saranno suddivisi in base alle norme contemplate dalle leggi locali sulla pianificazione patrimoniale del paese in cui si trovano i beni stessi.

Nachlassplanung

Unter Nachlassplanung versteht man das Planen und Dokumentieren Ihrer Wünsche hinsichtlich der Aufteilung Ihrer Vermögenswerte nach Ihrem Tod. Dabei befassen Sie sich nicht nur mit den Vermögenswerten, die Sie persönlich besitzen, sondern auch mit denen, die Sie kontrollieren. Die Nachlassplanung kann auch Versicherungspolicen beinhalten und sollte klären, wie nach Ihrem Tod mit etwaigen Renten- oder Pauschalzahlungen verfahren werden soll.

Um einen guten Nachlassplan zu erstellen, sollte man sachkundige Rechts-, Buchführungs- und Finanzexperten hinzuziehen, um sicherzustellen, dass die richtigen Vermögenswerte zum richtigen Zeitpunkt in die richtigen Hände gelangen. Es gibt ein paar grundlegende Dinge, die Sie beachten sollten, wenn Sie Ihren Nachlass planen:

  • Sie sollten über ausreichende Vermögenswerte verfügen, um Ihre Wünsche nach Ihrem Tod zu erfüllen.
  • Stellen Sie sicher, dass die Begünstigten auch die Zuwendung erhalten, die Sie ihnen zugedacht haben.
  • Jegliche Besteuerung im Zusammenhang mit der Vermögensübertragung sollte auf ein Minimum begrenzt werden.
  • Etwaige Begünstigte mit besonderen Bedürfnisse müssen geschützt werden.
  • Die Eigentümerschaft bzw. die Kontrolle muss zum richtigen Zeitpunkt auf den Begünstigten übergehen.

Ein Testament ermöglicht Ihnen festzulegen, wie nach Ihrem Tod mit Ihren Vermögenswerten zu verfahren ist. Grundsätzlich sollte jeder über ein aktuelles und gültiges Testament verfügen, selbst wenn nur ein bescheidenes Vermögen vorhanden ist. Nur so können Sie sicherstellen, dass nach Ihrem Tod Klarheit über Ihre Wünsche herrscht. Für Menschen, die in einer eheähnlichen/abhängigen Beziehung leben oder getrennt oder geschieden sind, ist dies besonders wichtig.

 Der wichtigste Aspekt bei der Nachlassplanung ist, dass Sie Ihr Testament auf den neuesten Stand bringen, wenn sich Ihre Lebensumstände ändern. Es sollte mindestens alle fünf Jahre überprüft werden, oder wenn sich Ihre Lebensumstände ändern. Dies kann zum Beispiel der Fall sein, wenn ein Kind oder Enkelkind geboren oder adoptiert wird, bei einer Eheschließung oder Scheidung oder beim Erwerb größerer Vermögenswerte. Wir empfehlen nachdrücklich, dass Sie zur Überprüfung Ihres vorhandenes Testaments einen Juristen zurate ziehen. Sollten Sie ohne Testament bzw. ohne vollständiges Testament sterben, spricht man von einem nicht testamentarisch geregelten Nachlass. Ohne gültiges Testament wird Ihr Nachlass auf Grundlage der nationalen Gesetze zu Erbrecht und Vermögensnachfolge des Landes aufgeteilt, in dem sich Ihre Vermögenswerte befinden.

遺產規劃

遺產規劃是指在人離世時,按其意願,安排與紀錄其遺產之分配與繼承。遺產規劃不單處理您持有或掌控的資產,還可能包含保單的使用以及過世後退休金帳戶的支付。

一個好的遺產規劃需涉及熟識法律的專家、會計和理財專家等人的參與,確保正確的資產在正確的時間,交到正確的人手中。當面臨遺產規劃的需求時,您需要考慮的基本要素如下:

  • 有足夠的資產可滿足您離世後的心願;
  • 確保受益人能收到您預期讓他們獲得的權益;
  • 盡可能地將遺產贈與產生之稅費降到最低;
  • 任何有需要的受益人都能受到保護;
  • 持有權在正確的時間點移交給受益人。

遺囑的訂立能協助您過世後如何處理遺產。即使資產不多的人,也應有一份現行且有效的遺囑,以確保在離世時清楚地表達其意願。這對於共同生活的家人或分居中的家人來說是很重要的。

遺產規劃最重要的部分,就是在情況發生變化時,隨時維持您的遺囑是最新的狀態。請在每五年或有重大變化時,檢視/審查您的遺囑內容。這些變化可能包括孩子/孫子的出生/收養、結婚、離婚,甚至購置大筆資產。強烈地建議與專業律師一起檢視現有的遺囑內容。如果在尚未訂立遺囑,或遺囑內容不完整的情況下發生意外,您的財產將會依據法律來進行分配與繼承。

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local Land Law, Civil Code and Marriage and Family laws of the country your assets reside.

Disclaimer: The information is brought to you by Aon Vietnam Limited with its Establishment and Operation License No. 26/GP-KDBH . Aon Vietnam Limited is a licensed insurance broker regulated by the Ministry of Finance in Vietnam. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information

Estate Planning

Estate Planning refers to the process of planning and documenting your wishes for the distribution of your assets when you die. Estate planning not only deals with the assets that you own personally, but those that you control as well. Estate planning can also involve the use of insurance policies and should also consider how your retirement account is to be paid after your death.

A good estate plan requires the involvement of skilled legal, accounting and financial specialists to ensure that the right assets end up in the right hands at the right time. There are some basic elements that should be considered when addressing your estate planning needs:

  • Having sufficient assets available to meet your wishes upon death;
  • Ensuring beneficiaries receive the entitlements that you intended for them to receive;
  • Any potential taxation associated with the transfer of assets is minimised;
  • Any beneficiaries with special needs are protected;
  • Ownership or control passes to a beneficiary at the right time.

A Will enables you to direct how your assets are to be dealt with after your death. Everyone, even with modest assets, should have a current and valid Will to ensure that their wishes are clearly expressed upon their death. It is especially important for anyone living in a de facto/interdependent relationship or who is separated or divorced.

 Keeping your Will up-to-date when circumstances change is the most important aspect of an estate plan. It should be reviewed at least every five years or whenever your circumstances change. This may include the birth or adoption of a child or grandchild, a marriage or divorce and even the purchase of large assets. It is highly recommended that you review your existing Wills in conjunction with a lawyer. If you die without a Will, or an incomplete Will, you are said to have died ‘intestate.’ With no Will in place, your estate will be split based on the rules contained in the local Land Law, Civil Code and Marriage and Family laws of the country your assets reside.

Disclaimer: The information is brought to you by Aon Vietnam Limited with its Establishment and Operation License No. 26/GP-KDBH . Aon Vietnam Limited is a licensed insurance broker regulated by the Ministry of Finance in Vietnam. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information

Kế hoạch bất động sản

Kế hoạch bất động sản đề cập đến quá trình lập kế hoạch và ghi lại những mong muốn của bạn để phân phối tài sản của bạn khi bạn qua đời. Kế hoạch bất động sản không chỉ liên quan đến các tài sản mà bạn sở hữu cá nhân, mà cả những tài sản mà bạn kiểm soát. Kế hoạch bất động sản cũng có thể liên quan đến việc sử dụng các chính sách bảo hiểm và cũng nên xem xét tài khoản hưu trí sẽ được thanh toán như thế nào sau khi bạn qua đời.

Một kế hoạch bất động sản tốt đòi hỏi sự tham gia của các chuyên gia pháp lý, kế toán và tài chính lành nghề để đảm bảo rằng các tài sản sẽ được giao đúng người vào đúng thời điểm. Có một số yếu tố cơ bản cần được xem xét khi giải quyết nhu cầu lập kế hoạch bất động sản:

  • Có đủ tài sản để đáp ứng mong muốn khi bạn qua đời;
  • Đảm bảo người thụ hưởng nhận được các quyền lợi mà bạn dự định cho họ;
  • Bất kỳ khoản thuế tiềm năng nào liên quan đến việc chuyển nhượng tài sản đều được giảm thiểu;
  • Bất kỳ người thụ hưởng có nhu cầu đặc biệt đều được bảo vệ;
  • Quyền sở hữu hoặc quyền kiểm soát được chuyển đến người thụ hưởng đúng lúc.

Di chúc cho phép bạn hướng dẫn cách xử lý tài sản sau khi bạn qua đời. Mọi người, ngay cả với tài sản khiêm tốn, nên có một di chúc và hợp lệ để đảm bảo rằng những mong muốn của họ được thể hiện rõ ràng khi họ qua đời. Điều đặc biệt quan trọng đối với bất kỳ ai sống trong mối quan hệ phụ thuộc hoặc người ly thân hoặc ly dị.

Luôn cập nhật di chúc của bạn đặc biệt khi hoàn cảnh thay đổi rất quan trọng nhất đối với kế hoạch bất động sản. Nó nên được xem xét ít nhất năm năm một lần hoặc bất cứ khi nào hoàn cảnh của bạn thay đổi. Điều này có thể bao gồm việc sinh hoặc nhận con nuôi, kết hôn hoặc ly hôn và thậm chí mua tài sản lớn. Chúng tôi khuyên bạn nên xem lại di chúc hiện tại của mình cùng với luật sư. Nếu bạn qua đời mà không có di chúc hoặc di chúc chưa hoàn thành, bạn được cho là đã chết 'intestate'. Không có di chúc, tài sản của bạn sẽ được phân chia dựa trên các quy tắc trong Luật đất đai, Luật dân sự và Luật Hôn nhân gia đình của quốc gia mà bạn đang có tài sản.

Tuyên bố miễn trừ trách nhiệm: Thông tin này được cung cấp bởi Công ty TNHH Aon Việt Nam với Giấy phép Thành lập và Hoạt động số 26/ GP-KDBH. Công ty TNHH Aon Việt Nam là công ty môi giới bảo hiểm được cấp giấy phép dưới sự quản lý của Bộ Tài chính tại Việt Nam. Các thông tin này không tính đến các mục tiêu đầu tư cụ thể, tình hình tài chính hoặc nhu cầu riêng biệt của bất kỳ đối tượng cụ thể nào nhận được tài liệu này. Theo đó, bạn không nên dựa vào hoặc coi tài liệu này như một phương thức thay thế cho sự tư vấn riêng biệt liên quan đến các tình huống cụ thể. Vui lòng tìm kiếm sự tư vấn từ chuyên gia cố vấn tài chính về sự phù hợp của bất kỳ sản phẩm đầu tư nào có tính đến các mục tiêu đầu tư cụ thể, tình hình tài chính hoặc nhu cầu riêng biệt của bạn trước khi bạn cam kết mua sản phẩm đầu tư. Bạn cũng nên có được sự tư vấn chuyên biệt khác khi cần thiết. Thông tin này được cung cấp dựa trên sự trung thực và được cho là chính xác vào thời điểm biên soạn. Chúng tôi không có nghĩa vụ phải cập nhật các tài liệu hoặc sửa chữa bất kỳ thông tin không chính xác nào là những thông tin được làm rõ sau này. Bạn luôn cần phải tham khảo các nguồn thông tin chính hoặc các thông tin chính xác hơn hoặc cập nhật hơn.

การวางแผนมรดก

การวางแผนมรดก หมายถึงกระบวนการในการวางแผนและจัดทำเอกสารเกี่ยวกับความปรารถนาของคุณสำหรับการแจกจ่ายสินทรัพย์ของคุณเมื่อคุณเสียชีวิต การวางแผนมรดกไม่เพียงแต่เกี่ยวข้องกับสินทรัพย์ส่วนบุคคลที่คุณเป็นเจ้าของเท่านั้น แต่ยังเกี่ยวข้องกับสิ่งที่คุณควบคุมด้วยเช่นกัน การวางแผนมรดกยังอาจเกี่ยวข้องกับการใช้กรมธรรม์ประกันภัย และควรพิจารณาเงินบำนาญหรือเงินก้อนต่างๆ ด้วยว่าจะชำระอย่างไรหลังจากคุณเสียชีวิต

แผนจัดการมรดกที่ดีจำเป็นต้องมีผู้เชี่ยวชาญด้านกฎหมาย บัญชี และการเงินที่มีทักษะ เพื่อให้แน่ใจว่าสินทรัพย์ที่ถูกต้องอยู่ในมือที่เหมาะสมในเวลาที่เหมาะสม มีองค์ประกอบพื้นฐานบางอย่างที่ควรพิจารณาเมื่อจัดการกับความต้องการในการวางแผนมรดกของคุณ ดังนี้

  • มีสินทรัพย์เพียงพอที่จะทำตามความต้องการของคุณเมื่อเสียชีวิต
  • การดูแลให้มั่นใจว่าผู้รับผลประโยชน์จะได้รับสิทธิที่คุณต้องการให้พวกเขาได้รับ
  • ลดการเก็บภาษีที่อาจเกิดขึ้นจากการโอนสินทรัพย์ลงให้เหลือน้อยที่สุด
  • ผู้รับผลประโยชน์ที่มีความต้องการพิเศษจะได้รับความคุ้มครอง
  • กรรมสิทธิ์หรืออำนาจควบคุมจะส่งผ่านไปยังผู้รับผลประโยชน์ในเวลาที่เหมาะสม

พินัยกรรมจะช่วยให้คุณสามารถกำหนดวิธีจัดการกับสินทรัพย์ของคุณหลังจากคุณเสียชีวิต สำหรับทุกๆ คน แม้จะมีสินทรัพย์ไม่มากมายก็ควรมีพินัยกรรมที่เป็นปัจจุบันและถูกต้องเพื่อให้แน่ใจว่าความปรารถนาของพวกเขาจะปรากฏอย่างชัดเจนเมื่อพวกเขาเสียชีวิต และยิ่งมีความสำคัญเป็นพิเศษสำหรับทุกคนที่มีความสัมพันธ์โดยพฤตินัย/การพึ่งพาซึ่งกันและกัน หรือผู้ที่แยกกันอยู่หรือหย่าร้าง

 การดูแลพินัยกรรมของคุณให้เป็นปัจจุบันเมื่อสถานการณ์เปลี่ยนแปลงเป็นสิ่งสำคัญที่สุดของการวางแผนมรดก ควรมีการตรวจสอบอย่างน้อยทุกห้าปีหรือเมื่อใดก็ตามที่สถานการณ์ของคุณเปลี่ยนแปลง ซึ่งอาจรวมถึงการเกิด หรือการรับบุตรหลานบุญธรรม การแต่งงานหรือการหย่าร้าง และแม้กระทั่งการซื้อสินทรัพย์ขนาดใหญ่ ขอแนะนำอย่างยิ่งให้คุณทบทวนพินัยกรรมของคุณที่มีอยู่ร่วมกับทนายความ หากคุณเสียชีวิตโดยไม่มีพินัยกรรมหรือยังทำไม่สมบูรณ์ จะเรียกว่าคุณเสียชีวิตโดย ‘ไม่ได้ทำพินัยกรรมไว้’ เมื่อไม่มีพินัยกรรม มรดกของคุณจะถูกแบ่งตามกฎเกณฑ์ที่มีอยู่ภายใต้กฎหมายการวางแผนมรดกในประเทศที่สินทรัพย์ของคุณตั้งอยู่

Kvarlåtenskapsplanering

Kvarlåtenskapsplanering är planering och dokumentering av dina önskemål vad gäller fördelningen av dina tillgångar när du går bort. Det handlar inte bara om tillgångar som du äger personligen, utan även om sådana du kontrollerar. Kvarlåtenskapsplanering kan också involvera försäkringar och bör också ta hänsyn till hur pensioner eller kontantsummor ska betalas ut efter din bortgång.

För att ta fram en bra plan krävs att experter inom juridik, redovisning och ekonomi deltar för att säkerställa att rätt tillgångar hamnar i rätt händer vid rätt tidpunkt. Det finns en del grundläggande element som bör beaktas när du hanterar kvarlåtenskapsplaneringsbehov:

  • Se till att det finns tillräckligt med tillgängliga tillgångar för att uppfylla dina önskemål vid din bortgång.
  • Säkerställ att dödsboets delägare får vad de har rätt till.
  • Minimera potentiell beskattning i samband med överföring av tillgångar.
  • Skydda dödsbodelägare med särskilda behov.
  • Se till att ägarskap eller kontroll övergår till en dödsbodelägare vid rätt tidpunkt.

Ett testamente ger dig möjlighet att ange hur dina tillgångar ska hanteras efter din bortgång. Alla, även de med modesta tillgångar, bör ha ett uppdaterat och giltigt testamente för att säkerställa att deras önskemål finns tydligt uttryckta vid deras bortgång. Detta är särskilt viktigt för personer som lever i samboförhållanden eller som är separerade eller frånskilda.

Det viktigaste att tänka på när det gäller kvarlåtenskapsplaner är att uppdatera testamentet när omständigheterna förändras. Du bör gå igenom det minst var femte år eller närhelst dina omständigheter förändras. Detta kan innefatta födelse eller adoption av ett barn eller barnbarn, giftermål, skilsmässa och till och med inköp av stora tillgångar. Vi rekommenderar att du går igenom ditt befintliga testamente tillsammans med en jurist. Om du avlider utan ett testamente fördelas arvet efter dig enligt reglerna för intestatarv. Om det inte finns något testamente kommer din kvarlåtenskap att delas upp baserat på lagstiftningen som gäller i det land där dina tillgångar finns.

Perencanaan Warisan

Perencanaan Warisan mengacu pada proses perencanaan dan pendokumentasian keinginan Anda seputar pembagian aset saat Anda meninggal. Perencanaan warisan tidak hanya berkaitan dengan aset yang Anda miliki secara pribadi, tapi juga aset yang Anda kendalikan. Perencanaan warisan dapat juga melibatkan penggunaan polis asuransi dan juga harus mempertimbangkan bagaimana dana pensiun atau dana tunai harus dibayarkan setelah kematian Anda.

Rencana warisan yang baik membutuhkan keterlibatan ahli hukum, akuntansi dan keuangan yang terampil untuk memastikan bahwa aset yang tepat berakhir di tangan yang tepat pada waktu yang tepat. Ada beberapa elemen dasar yang harus dipertimbangkan ketika menangani kebutuhan perencanaan warisan Anda:

  • Memiliki aset yang cukup untuk memenuhi keinginan Anda saat meninggal;
  • Memastikan penerima manfaat menerima hak yang Anda maksudkan untuk mereka terima;
  • Segala potensi perpajakan yang terkait dengan pemindahan kepemilikan aset sudah diminimalkan;
  • Setiap penerima manfaat dengan kebutuhan khusus sudah dilindungi;
  • Kepemilikan atau kendali diteruskan ke penerima pada waktu yang tepat.

Surat Wasiat memungkinkan Anda untuk mengarahkan bagaimana aset Anda harus ditangani setelah kematian Anda. Setiap orang, bahkan dengan aset sederhana, harus memiliki surat wasiat yang terkini dan valid untuk memastikan bahwa keinginan mereka diungkapkan dengan jelas setelah kematian mereka. Ini sangat penting bagi siapa pun yang hidup dalam hubungan de facto/interdependen atau yang terpisah atau bercerai.

 Menjaga Surat Wasiat Anda tetap termutakhir ketika keadaan berubah adalah aspek terpenting dari rencana warisan. Surat wasiat harus ditinjau setidaknya setiap lima tahun sekali atau setiap kali keadaan Anda berubah. Termasuk saat ada kelahiran atau adopsi anak atau cucu, perkawinan atau perceraian dan bahkan pembelian aset besar. Sangat disarankan agar Anda meninjau Surat Wasiat yang ada bersama dengan seorang pengacara. Jika Anda meninggal tanpa Surat Wasiat, atau Surat Wasiat yang tidak lengkap, Anda dikatakan meninggal ‘tanpa wasiat.’ Tanpa adanya Surat Wasiat, kekayaan Anda akan dibagi berdasarkan aturan yang terkandung dalam undang-undang perencanaan kekayaan di negara di mana aset Anda berada.

Penulis bukan konsultan keuangan, konsultan pajak, atau konsultan hukum. Artikel dan isinya hanya untuk tujuan informasi, pembaca tidak disarankan untuk menafsirkan informasi atau material lain apa pun sebagai saran hukum, perpajakan, investasi, finansial, atau saran lain. Semua informasi, data, strategi, laporan, artikel, dan semua fitur lain dari artikel ini disediakan untuk tujuan informasi dan edukasi semata dan tidak seharusnya dianggap atau ditafsirkan sebagai saran investasi personal untuk pembaca. Mungkin ada kesalahan pada artikel ini, dan pembaca sebaiknya tidak mengambil keputusan finansial atau investasi berdasarkan apa yang mereka baca dalam artikel dan tulisan ini saja. Merupakan tanggung jawab pembaca untuk melakukan uji tuntas mandiri dan pembaca harus mengambil keputusan sendiri. Pahamilah dan berhati-hatilah karena keputusan keuangan dan investasi mengandung risiko. Penulis tidak bertanggung jawab atas kerugian langsung maupun yang timbul akibat penggunaan tulisan, produk, layanan, situs, atau konten lain yang ditulis oleh penulis, termasuk konten artikel ini. Pembaca bertanggung jawab atas penelitian dan keputusan investasinya sendiri. Pembaca sebaiknya meminta saran penasihat keuangan yang berkualifikasi dan sepenuhnya memahami semua risiko sebelum berinvestasi atau mengambil keputusan finansial apa pun. Penulis tidak menjamin bahwa pembaca akan atau memperoleh hasil sebagaimana yang dikutip dalam artikel ini. Semua hasil rekomendasi penulis tidak didasarkan pada investasi aktual yang dilakukan sendiri oleh penulis dan didasarkan pada hipotesis, statistik, serta survei yang ada, yang memiliki batasan dan tidak mencerminkan semua komponen investasi sesungguhnya. Hasil nyata yang diterima pembaca mungkin berbeda-beda disebabkan berbagai faktor. Semua konten dan referensi sumber pihak ketiga disediakan semata-mata untuk kemudahan. Informasi ini mungkin tidak akurat, gunakan dengan penuh tanggung jawab. Dengan membaca artikel ini atau isinya, Anda setuju bahwa baik penulis maupun karyawannya, pemegang saham, direktur, kontraktor, afiliasi, agen, penyedia konten pihak ketiga, atau pemberi lisensi tidak akan bertanggung jawab atas segala bentuk klaim, tanggung jawab, biaya, kerusakan, atau kerugian, langsung, tidak langsung, maupun insidental akibat penggunaan bagian konten ini oleh pembaca. Termasuk, namun tidak terbatas pada, kerugian atau cedera yang semuanya atau sebagian disebabkan oleh kemungkinan di luar kendali kami.

When a person dies owning property, that property has to go to somebody, somehow. Any competent adult can arrange his or her affairs to choose "who gets what." The process of making those decisions is a minimal definition of estate planning. A good estate plan provides a legal and practical mechanism to dispose of your property after death in a way that fulfills your wishes and the needs of your survivors, while minimizing taxes.

What Is a Will and How Do You Craft One?

Although some states include a form for a simple will in their statute books, there is no particular format required. The design of the document is usually straightforward, even if the language used by lawyers is a bit stilted. The text generally runs 2–5 pages. Keeping in mind that such a "simple" will may not be what you need at all, look over this description of a typical simple will structure just for reference purposes:

The design of a will is usually straightforward.
There are two reasons to have a will.
  • A paragraph stating that the will-maker is of sound mind and intends this document to be his or her "last will and testament."
  • A paragraph naming the executor—there should be an alternate, too.
  • Nomination of guardians for any minor children in the event both parents die prematurely. A guardian should be named for the person and for the property of each child. (These roles can be filled by the same person.) Note that whoever is nominated still must be approved and appointed by the court.
  • A provision that the executor first pay all the decedent's debts and taxes.
  • Specific bequests—if any—to named individuals, e.g., "Daughter Sally gets my wedding ring; daughter Jane gets my gold necklace."
  • Disposition of the remainder (residue) of property, which consists of everything that remains after taxes, bills, and bequests.

Married people with children often write wills that are "mirror images" of each other: "If I die first, everything goes to my spouse. If my spouse has already died, I give everything to my children, in equal shares, per stirpes." Wills of this type are sometimes referred to as "I love you" wills.

Why You May Need a Will

Everyone should have a will. Even people of modest means should at least have a simple will, for two reasons:

  • To name an executor (sometimes also referred to as a "personal representative") to wrap up their affairs, and
  • To specify "who gets what" from their property, to avoid family squabbles.

The "pay all my debts and taxes" clause

The "pay all my debts and taxes" clause seems straightforward, but it frequently leads to an unsuspected problem: since many transfers of property at death take place completely outside the probate system (e.g., joint property, retirement accounts, life insurance, etc.), this clause sometimes results in one beneficiary being singled out for these expenses. The decedent's "debts and taxes" all must come out of the "hide" of the beneficiary (e.g., a child) who inherits probate property, while other property, which may pass outside of probate to another child, is free and clear. This is one of many scenarios that make it wise at least to consult an attorney about your will.

People find that preparing a will provides great peace of mind, but they often fear that preparing one is complex. A simple will, however, is often merely a structured list of straightforward tasks designed to wrap up their affairs.

What Is a Trust and How Do You Craft One?

A trust is a creature of the law in which one party—the trustee—has legal ownership of any form of property that has been transferred to him, her or "it" (e.g., a bank) by the person creating the trust. The trust creator is called the grantor (or settlor). Assets of all forms can be transferred to a trust, and these assets are then invested and/or managed for the benefit of one or more beneficiaries, whom the grantor names in the trust document. Sometimes, the grantor also wears the hats of trustee and beneficiary.

Think of a trust as an empty vessel into which the grantor "pours" property.
Trusts can be "living" or testamentary.
The trustee should be a person (or bank) with good judgment and discretion.

Think of a trust as an empty vessel into which the grantor "pours" property. Like an executor, a trustee has the highest of legal obligations—a fiduciary duty—to manage the property, and see that it is used only in a manner, and for the purposes established by the grantor in the trust document.

Types of trusts

Trusts can be "living"—established during the grantor's lifetime, or testamentary—established in a will. Most living trusts are revocable—subject to termination or modification at any time by the grantor for any reason. As for testamentary trusts, of course, a deceased grantor is unable to change the terms of a trust created under his or her will, so these trusts are always irrevocable. (Before death, however, the grantor is certainly free to change the will.)

In order to function at all, a trust must have assets formally transferred to the trustee. Even when two spouses serve as their own trustees, for example, real estate deeds and financial accounts must be re-titled in order to be owned by the trust. For a living trust, legal title is transferred, during life, to: "John and Pat Smith, Co-Trustees of the Smith Family Trust."

Who uses trusts?

Trusts are perhaps most commonly used by people with minor or young adult children. These folks naturally want their kids to benefit from the money and property they've accumulated in life. But if the parents die prematurely, they realize that guardianship ends at the age of legal adulthood—usually eighteen—and they don't want significant funds to be directly available to these young people until they have matured a bit. Of course, while the parents are alive, they can keep whatever strings attached to their money they feel are appropriate.

A trust can do the same thing in case of the parents' premature death. In the common case of a married couple with children, upon the death of the first spouse, usually, the survivor stays in control as sole trustee. But it is also important to have an alternate trustee already in place when the second parent dies.

The value of a trust

The trust document might authorize the trustee to pay educational expenses after high school, help with the down payment on a starter home, or virtually anything else the grantor(s)—i.e., the parent(s)—spells out in the trust. In a nutshell, the trust document can give the trustee the guidance and authority to do that which the parents would do if they were alive to do it.

Who should be a trustee?

Obviously, the trustee should be a person (or bank) with good judgment and discretion. Your lawyer can draft a trust document with almost any kind of conditions to guide, dictate or limit the use of trust funds, but you alone are responsible for finding a party willing and competent to wear the hat of trustee. There are two very different aspects to any trustee's job—managing the assets wisely from an investment point of view, and applying the funds as called for by the trust. The choice of trustee therefore deserves more thought than it often gets.

Do You Need an Attorney to Help You with Estate Planning?

Many people engage attorneys to help articulate and implement their plans, including the drafting of appropriate documents. In almost all cases, it is a good idea at least to consult with a lawyer at some point, even if only to review the plan and documents you might have prepared for yourself to be sure they comply with the laws of the state in which you live.

Laypeople often use ambiguous language when they draft legal documents.
Do-it-yourselfers often fail to consider better options, tax pitfalls, related issues.
Estate planning software may produce good results but may also miss important details.

Beware of ambiguous language

Most people do not know exactly how to put into legal effect the general desires that seem so very clear and uncomplicated in their own minds. Often, when laymen draft legal documents, they employ language that may indeed be clear to them but is ambiguous to others. Unfortunately, people tend to ignore (or be unaware of) limitations in their knowledge, and make financial and estate planning decisions in spite of it. Experience shows that many bitter moments occur in the probate courtroom among members of the same family engaged in a battle that could have been avoided with a little help.

Disadvantages of doing it yourself

This is not to say that all "do-it-yourselfers" are doomed to failure, especially if their situations are truly uncomplicated. Often, however, they fail to consider better options, tax pitfalls, related issues, etc. This, as opposed to total disaster, is the more likely danger to the "do-it-yourselfer," and the consequences vary from barely significant to very much so.

The role of estate planning software

Will and trust preparation software can, in many but by no means all situations, produce quite adequate results. This type of software, however, often does not fully deal with particular details, contingencies, and very specific issues that may be important to a given family. If your circumstances have any kind of "twist" to them—and most people's do—there is no good substitute for individualized, professional guidance. Some people use will or trust software just to learn what these documents look like and to "get something on paper" before consulting a lawyer. This is an excellent idea, and these products offer quite a few educational tips and help screens.

The person who makes the estate plan is never there to see how well it works. Everything that can be done needs to be done—correctly—before death. While an attorney is not absolutely required for a good result in every case, using one is the best way to ensure that your plan is the very best possible for your circumstances.

What Are 10 Simple Things You Can Do Today to Protect Your Family and Money?

A short checklist is not meant to solve all your estate planning issues; it's just a way to get started. You may find that once you have done the simpler things, you have mental energy freed up to tackle the bigger tasks.

  1. Inventory your stuff. This means your physical assets—jewelry, collectibles, cars, electronics, tools, home, etc.; and your non-physical assets—retirement accounts, bank accounts, life insurance, brokerage accounts, advisors, and other insurance. Include your debts, too—credit cards, mortgages, auto loans, etc. Include contact information for any accounts. Make copies of this list and keep them in a safe place. If you die suddenly, your family will need to find this information very quickly.
  2. Gather your life documents. This means all deeds, birth certificate, marriage certificate, property tax records, titles, etc. Let important people know where these are kept. If you die, people will need this information fast.
  3. Make a will. Once you have inventoried what you own, ask yourself, "Do I want the courts to decide who gets all this after I die?" If you don't, then make a will. Will-making software is available, but an estate attorney is your best source of help. Make sure your will is signed, dated, witnessed, and notarized. If you are not ready for this step, consider writing your wishes on paper as a start (this will not have legal authority; it's just a way to get started thinking).
  4. Choose an administrator. This person will carry out your will after you're gone. Choose a responsible person of sound mental state; leave your emotions out of the selection process.
  5. Get your paperwork in order. This includes a copy of your list of assets, your sources of wealth and debts, your attorney information if you have one, and all other necessary documents. Put it all together, make a few copies, and give one copy to your administrator. Review this paperwork periodically.
  6. Update any life insurance and annuities. Make sure that the beneficiaries listed there are the ones you want to receive your money after you die.
  7. Ensure that beneficiaries are named on your accounts. This includes retirement accounts, life insurance policies, savings and checking accounts, brokerage accounts—any accounts that normally involve beneficiaries.
  8. Assign guardianship for your children or other dependents (and your pets, too). Name a guardian even if your children aren't born yet. For pets, you can name a guardian in a will or a pet trust.
  9. Determine how you want to handle your own incapacity. This is where an advance directive (called a living will in some states) and a power of attorney come into play. At the very least, start thinking about what you would want.
  10. Leave plans (or wishes) for a funeral. Put these in writing. A funeral, a memorial, donating your body—think about these things now; if you die suddenly, your family will need to make a decision about your funeral very fast. Put these plans with your other paperwork.

There are other necessary things you need to do beyond this simple list, like visit an estate planner or an attorney, and perhaps set up some trusts. But the important thing at this stage is to get over your inertia and start the ball rolling. Once you have done the tasks on this list, you may find yourself free of mental burdens that were using up space in your mind for years, and you will feel a certain peace of mind.

Summary of Estate Planning Tools

Estate planning is a matter for everyone, not just the wealthy. Without a plan, state law will determine the disposition of your property at death, and intense family discord is a frequent result. The principal tools of estate planning are the way accounts and property are titled, beneficiary designations on accounts and insurance policies, as well as wills and trusts. A great many self-help resources are available, and most people would be wise to educate themselves. But the importance of at least consulting with an attorney should not be overlooked; it is almost always a wise idea to do so.

Practical Ideas You Can Start with Today

  • Give careful thought to the selection of your children's guardian, and discuss the matter with him or her.
  • Give careful thought to the selection of the executor of your will and the trustee of your trust.
  • Ensure that the beneficiaries designated on your various accounts and insurance policies are as you intend them to be.
  • If you don't have a will or trust, make time to educate yourself, get some ideas on paper as to your wishes, then see a lawyer.