JOINT WILL AS AN INSTRUMENT OF ESTATE PLANNING

Аннотация

Testament is traditionally represented instrument of mortis causa disposition. Depending on the legal

system, there are also other instruments of estate planning as substitute to testament, such as inheritance

contract, contract on future inheritance or legacy, contract on waving future inheritance rights etc. Beside

them, some legal systems recognizes a special form of mortis causa bequests such as- joint which is specific

by its legal nature, being between classic testament and inheritance agreement. The aim of this paper is to

draw attention to the particularities of this legal instrument, which is not recognized in our legal system,

and to point out its advantages and disadvantages through a comparative analysis with other related institutes

(classic will, inheritance contract). The discussion is aimed to contribute the current reforming process of

inheritance law, especially to the field of private autonomy mortis causa.