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  2. FINANCE|taxation · LAW · LAW|civil law

    #537465

    IATE #873075
    tairbhí Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Berechtigter | Nachlassbegünstigter
    de
    Sainmhíniú Person, die rechtmäßigen Anspruch auf einen Vermögensvorteil aus dem Nachlass hat Tagairt Rembert Süß "Erbrecht in Europa", 2. Aufl., Zerb Verlag
    Nóta Besonderheit des Rechts in England und Wales; umfasst Erben und VermächtnisnehmerSiehe auch:- gesetzlicher Erbe IATE:3537946 - Pflichtteilsberechtigter IATE:1131737 - Vermächtnisnehmer IATE:3538824 - Vermächtnisnehmer von beweglichen Sachen IATE:762913 - Vermächtnisnehmer von unbeweglichen Sachen IATE:3537987 - Erbe IATE:83114<><><><>
    person to whom the property passes on death | beneficiary
    en
    Sainmhíniú person who receives property or gets some benefit from a will, an intestacy or a reserved share Tagairt Council-EN, based on HM Revenue & Customs http://www.hmrc.gov.uk/cto/glossary.htm#Beneficiary [16.09.2011]
    Nóta The term "beneficiary" is very general. For more specific types of beneficiary, see- IATE:3537987 for "devisee" (strictly speaking, someone who receives a gift of real property by will) - IATE:762913 for "legatee" (strictly speaking, someone who receives a gift of personal property by will)- IATE:3538824 for the French "légataire" (covers both of the English concepts "devisee" and "legatee")- IATE:83114 for "heir" (loosely)- IATE:3537946 for "heir at law"- IATE:1131737 for "forced heir" (someone who cannot be disinherited).NB: Under the EU Regulation on succession ( CELEX:32012R0650/EN ), the law applicable to the succession determines who the beneficiaries are in any given succession; under most laws the term "beneficiaries" would cover heirs and legatees and persons entitled to a reserved share although, for instance, the legal position of legatees is not the same under all laws.
    ayant droit | bénéficiaire de la succession
    fr
    Sainmhíniú Personne qui reçoit un bien dans le cadre d'une succession, qu'il y ait ou non un testament. Tagairt Conseil-FR
    Nóta Voir aussi:- IATE:83114 "héritier" et- IATE:3538824 "légataire" (bénéficiaire d'un legs = par testament). [N.B.: Au sens strict, l'anglais fait une distinction, qui n'existe pas en français, entre "legatee" (légataire d'un bien meuble) et "devisee" (légataire d'un bien immobilier). Mais les termes "legatee" et "legacy" sont parfois utilisés aussi au sens large pour couvrir les deux cas.]