Iranian Will and Testament Laws
Iranian Will and Testament Laws is based on the Code of Civil Law. The formal requirements for drawing up a will are articulated in the Non-Litigious Jurisdiction Act. The taxation law of testament partly consists of the same rates as inheritance tax.
Iranian Will and Testament Laws: Tenets and Foundations
The legal frame of the will and testament law in Iran is akin to the inheritance law. Both of these notions are considered as “personal status” and thus excluded from the national laws in two cases. First, when a foreigner makes a will. According to the Article 7 of the Code of Civil Law (CCL), National foreigners are subject to the laws of their respecting states, as far as the case concerns their personal status. The second case is about religious minorities in Iran. Principle 13 of the Constitution provides that this sort of issues has to be settled in line with the rules of their religions.
Iranian will and testament laws are based on two pivotal codes: the aforementioned CCL, Articles 825-860, and the “Non-Litigious Jurisdiction Act” (NLJA), Articles 276-299. There is also an “act on the manner of drawing up a will”, or “statute of wills”. This act was ratified on February 10, 1939, but later on repeated in those articles of NLJA. Irrespective of these two laws, there are also some other relevant provisions which we will indicate in the following parts.
Basic Rules of the Will and Testament Laws in Iran
The CCL provides substantive laws on this ground, while the NLJA sets up the necessary formal framework for the testamentary issues. the latter also refers to the collateral regulations which are prepared to supplement the NLJA rules.
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