Institute of legacy in the testament

MSc. Shpresa Ibrahimi

Abstract


Globalization as the new world order has brought to a more planned human life. This planning not only entails the individual life, but it must plan for a longer term future as well. When we talk about long terms, we immediately think about analytical skills of Roman lawyers in creating the mortis causa institute (effec-ting upon death).

A characteristic of this paper comes with the latin term “leg”. The testament is a statement of will, which defines the heirs and the inheritance. While the Testament is a rather more elaborated work, the Legacy is a special provision, an order in the testament, addressed to the heirs, to submit an item or a material value to the privileged persons, called the Legatar. The Legatar, as the benefi-ciary of this provision is only a beneficiary, and does not take res-ponsibility for the debts of the inherited property.

Planning of wealth may serve various functions or purposes. The Legacy represents a balance between the freedom of disposing inheritance in a free manner, and limitation of a part called nece-ssary fortune. The money or the values we decide to give away with the Institute of Legacy are not about their material value, but the significance of their investment, the goal and the best reminis-cence of the testators’ contribution in generations.


Keywords


Testament; LEGACY; assets; property; statement of property; transfer of property;

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Full Text: PDF

DOI: 10.21113/iir.v1i1.207

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Copyright (c) 2016 MSc. Shpresa Ibrahimi

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