{"id":5006,"date":"2021-05-16T13:20:41","date_gmt":"2021-05-16T12:20:41","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/le-nouveau-reglement-europeen-sur-les-successions-copy\/"},"modified":"2021-05-31T17:17:07","modified_gmt":"2021-05-31T16:17:07","slug":"die-neue-eu-erbrechtsverordnung","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/de\/domaines\/die-neue-eu-erbrechtsverordnung\/","title":{"rendered":"Die neue EU-Erbrechtsverordnung"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7ka5v-43a72a93b28114d2bfad8486762f3b75\">\n.avia-section.av-7ka5v-43a72a93b28114d2bfad8486762f3b75{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/Droit-de-la-Famille-et-des-successions-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-7ka5v-43a72a93b28114d2bfad8486762f3b75 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5006'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kosktt18-9b3f6d6551e64b19b6e42c33eeb9c956 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/de\/taetigkeitsfelder\/\">\/ T\u00e4tigkeitsfelder<\/a><a href=\"https:\/\/swisnot.ch\/de\/domaines\/familien-und-erbrecht\/\"> \/ Familien und Erbrecht<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5006'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov7hjr5-d3ba03160e7ccc9416586b38484bc1a8\">\n#top .av-special-heading.av-kov7hjr5-d3ba03160e7ccc9416586b38484bc1a8{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov7hjr5-d3ba03160e7ccc9416586b38484bc1a8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov7hjr5-d3ba03160e7ccc9416586b38484bc1a8 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov7hjr5-d3ba03160e7ccc9416586b38484bc1a8 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Die neue EU-Erbrechtsverordnung<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-47db9f48863854cc7017ddb1d083ebb4\">\n.flex_column.av-132456d-47db9f48863854cc7017ddb1d083ebb4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-132456d-47db9f48863854cc7017ddb1d083ebb4 av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<p>Die Europ\u00e4ische Union (EU) hat am 4. Juli 2012 eine Erbrechtsverordnung verabschiedet, mit dem ambitionierten aber zugleich auch realistischen Ziel, die Vorschriften \u00fcber die Zust\u00e4ndigkeit, das anwendbare Recht und die Anerkennung von ausl\u00e4ndischen \u00f6ffentlichen Urkunden und Entscheiden in Erbsachen zu vereinheitlichen.<\/p>\n<h3><strong>Territorialer Anwendungsbereich<\/strong><\/h3>\n<p>Diese Verordnung gilt grunds\u00e4tzlich f\u00fcr alle EU-Staaten, sofern der Erblasser seinen letzten Wohnsitz in der EU hatte; jedoch mit einigen Ausnahmen: So haben das Vereinigte K\u00f6nigreich, Irland und D\u00e4nemark die Verordnung nicht ratifiziert.<\/p>\n<p>In den Beziehungen mit Drittstaaten ist besonderes Augenmerk darauf zu legen, dass die Rechtsordnungen derjenigen L\u00e4nder, welche die Verordnung nicht ratifiziert haben (also beispielsweise die Schweiz), weiterhin gelten.<\/p>\n<h3><strong>Zeitlicher Geltungsbereich<\/strong><\/h3>\n<p>Die Erbrechtsverordnung wird am 17. August 2015 in Kraft treten und somit f\u00fcr Todesf\u00e4lle ab dem 17. August 2015 gelten.<\/p>\n<p>Die Mitgliedstaaten der EU verst\u00e4ndigten sich dahingehend, dass Verf\u00fcgungen von Todes wegen ab sofort auf der Grundlage dieser Verordnung ausgearbeitet werden d\u00fcrfen: Es bieten sich daher in der Nachlassplanung f\u00fcr die Zeit nach August 2015 neue M\u00f6glichkeiten an.<\/p>\n<h3><strong>Die wichtigsten Grunds\u00e4tze<\/strong><\/h3>\n<p>Die in der Verordnung festgehaltenen Grunds\u00e4tze unterscheiden sich nicht wesentlich von unserem Bundesgesetz \u00fcber das internationale Privatrecht (IPRG):<\/p>\n<p>&#8211; Einheit des anwendbaren Erbrechts f\u00fcr alle beweglichen und unbeweglichen Verm\u00f6genswerte, wo auch immer sie sich befinden;<\/p>\n<p>&#8211; Ankn\u00fcpfung an das Recht des letzten gew\u00f6hnlichen Aufenthaltes des Erblassers; es handelt sich hierbei um ein Kriterium \u00e4hnlich dem &#8220;letzten Wohnsitz des Erblassers&#8221; gem\u00e4ss schweizerischem Recht;<\/p>\n<p>&#8211; M\u00f6glichkeit, das anwendbare Erbrecht zu w\u00e4hlen (sog. professio juris): der Erblasser kann das Recht eines seiner Heimatstaaten w\u00e4hlen und dies selbst dann, wenn er die Staatsangeh\u00f6rigkeit seines Aufenthaltslandes besitzt (im Gegensatz zum Schweizer Recht, welches dies bei Schweizer Staatsangeh\u00f6rigen nicht zul\u00e4sst).<\/p>\n<p>Das Reglement beinhaltet \u00fcberdies folgende konkrete Neuigkeiten:<\/p>\n<p>&#8211; die Anerkennung von Erbvertr\u00e4gen, sofern sie in einem Land abgeschlossen wurden, welches diese zul\u00e4sst (z.B. die Schweiz), jedoch unter der Bedingung, dass mindestens eine Vertragspartei diesem (innerstaatlichen) Recht untersteht,<br \/>\n&#8211; und die Anerkennung des Willensvollstreckers und dessen weitreichender Befugnisse.<\/p>\n<h3><strong>Europ\u00e4isches Nachlasszeugnis<\/strong><\/h3>\n<p>Eine weitere Neuerung der Erbrechtsverordnung ist die Schaffung eines europ\u00e4ischen Nachlasszeugnisses, eine Art \u00f6ffentlicher Erbenschein. Dieses Zeugnis soll, unter anderem als Beleg f\u00fcr die Qualit\u00e4t der Erben und der Verm\u00e4chtnisnehmer oder des Willensvollstreckers von allen Mitgliedstaaten anerkannt werden. Das europ\u00e4ische Nachlasszeugnis wird jedoch einerseits subsidi\u00e4r zu anderen Dokumenten des jeweiligen nationalen Rechts sein und andererseits eine beschr\u00e4nkte Geltungsdauer von sechs Monaten ab Ausstellung haben!<\/p>\n<h3><strong>Steuerliches<\/strong><\/h3>\n<p>Die Verordnung wird nicht f\u00fcr steuerliche Angelegenheiten gelten und wird daher nur eine indirekte &#8211; jedoch nicht unbedeutende &#8211; Auswirkung auf die zu entrichtenden Erbschaftssteuern haben.<\/p>\n<p>Z\u00f6gern Sie bei Vorliegen von Sachverhalten mit internationalen Bez\u00fcgen bitte nicht, sich an Ihren Notar zu wenden, welcher Ihnen genauer erl\u00e4utern kann, inwiefern die neue EU-Erbschaftsverordnung in Ihrem speziellen Fall eine Rolle spielt.<\/p>\n<p>Genf\/Basel, den 01.07.2013<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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title='Familien und Erbrecht'  class='iconlist_icon av-av_iconlist_item-8bc47dadb091b87abf3ae8f9405202ff avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue888' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/de\/domaines\/familien-und-erbrecht\/&#039; title=&#039;Familien und Erbrecht&#039;&gt;Familien und Erbrecht&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/de\/domaines\/familien-und-erbrecht\/' title='Familien und Erbrecht'>Familien und Erbrecht<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-2c7bbbac15512e752446fffa3606c934\">\n#top .av-special-heading.av-kopqesoi-2c7bbbac15512e752446fffa3606c934{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-2c7bbbac15512e752446fffa3606c934 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-2c7bbbac15512e752446fffa3606c934 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-2c7bbbac15512e752446fffa3606c934 av-special-heading-h1 blockquote modern-quote  avia-builder-el-9  el_after_av_iconlist  el_before_av_iconlist  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >T\u00e4tigkeitsfelder<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br 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class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4640,"template":"","meta":{"_acf_changed":false,"footnotes":""},"tags":[],"portfolio_entries":[],"class_list":["post-5006","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Die neue EU-Erbrechtsverordnung - swisNot - Le r\u00e9seau notarial suisse<\/title>\n<meta name=\"description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.swisnot.ch\/de\/domaines\/die-neue-eu-erbrechtsverordnung\/\" \/>\n<meta property=\"og:locale\" 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