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EU Succession Regulation case tracker: CJEU and Member State decisions on European Certificate of Succession, jurisdiction, applicable law, notaries, forced heirship, and acceptance or waiver of succession (2017–2025)

Practice notes
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STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime

Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, puts in place legislation scrapping the remittance basis of taxation and instituting a residence-based system that starts to apply from 6 April 2025. FA 2025 also displaces domicile as the key criterion used when assessing inheritance tax liability. Additional reforms include amendment of the rules determining excluded property status, the removal of protected settlements status for offshore trusts, and changes to overseas workday relief, among other related updates as well. For details, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025. The entries in this tracker summarise judgments of the Court of Justice of the European Union and national courts, together with the Opinions of Advocate Generals, concerning Regulation (EU) No 650/2012 (the EU Succession Regulation), which, from 17 August 2015, has applied across most EU Member States to both testate and intestate successions...

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