DAF3CF03 Estate planning incl. trans-generations transfers and financing. Philantropy

Faculty of Law
Autumn 2024
Extent and Intensity
0/0/0. 8 credit(s). Type of Completion: k (colloquium).
In-person direct teaching
Teacher(s)
JUDr. Vlastimil Pihera, Ph.D. (lecturer)
prof. JUDr. Kateřina Ronovská, Ph.D. (lecturer)
Prof. Martin Schauer (lecturer), prof. JUDr. Kateřina Ronovská, Ph.D. (deputy)
doc. JUDr. Bohumil Havel, Ph.D. (lecturer)
prof. Astrid Deixler-Hübner (lecturer), prof. JUDr. Kateřina Ronovská, Ph.D. (deputy)
Prof. István Sándor (lecturer), prof. JUDr. Kateřina Ronovská, Ph.D. (deputy)
doc. JUDr. Filip Melzer, LL.M., Ph.D. (lecturer)
Mgr. Bc. Luboš Brim, Ph.D. (assistant)
Guaranteed by
JUDr. Vlastimil Pihera, Ph.D.
Contact Person: prof. JUDr. Kateřina Ronovská, Ph.D.
Prerequisites
General requirement for enrollment to this course is advanced knowledge of legal English incl. specific terminology of Corporate, Foundation and Trust law and Succession Law. The course is offered only to students of the selected study fields (comparative corporate, foundation and trust law) and the courses directly associated with them.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 10 student(s).
Current registration and enrolment status: enrolled: 1/10, only registered: 0/10
fields of study / plans the course is directly associated with
Course objectives
The aim of this course is to provide general theoretical knowledge about Estate Planning (inter vivos) and also mortis causa, via different ownership structures (trust, trust-like forms, corporations, family offices etc.). Attention will also be paid to different ways of transferring wealth on death. A person can use a will but also a variety of other means (will substitutes) to benefit someone on death (incl. donations mortis causa, trust and trust-like forms, foundations, life insurance contracts etc.) The course covers not only the current legislation (on the European level and in chosen jurisdictions), but also its doctrinal substantiation. It will be based on common principles and reflect the latest trends in legal practice. The course will follow the guiding principle that “comparative law is not about teaching but doing”.
Learning outcomes
At the end of the course, students should be able to: Compare the individual approaches, particularly with regards to the differences between normative systems (ius communae vs common law), with a special attention to selected jurisdictions. Assess the benefits and significance of individual forms of estate planning in the areas of corporate, foundation and trust law, with view to their common conceptual points of departure on one hand and the specificities arising from the individual legal systems on the other (according to existing law). Identify common problems and trends. Process selected topics on the basis of their study of professional literature and practical experience obtained during their study, and draw conclusions applicable in practice. Assess new findings and ideas with a view to the long-term social consequences of their use. Communicate, in a comprehensible and convincing manner, their own findings in the field to other members of the international scientific community, other legal professionals and general public. Acquire new professional knowledge, skills and capabilities through their own creative work and influence conditions for education of others. Think critically in broader dimensions and apply knowledge in new contexts.
Syllabus
  • Outline: I. Estate Planning/Wealth management – general concepts, ownership structure (functional approach) II. Ius communae vs common law approaches III. Estate Planning inter vivos IV. Estate Planning mortis causa V. Trust/trust like forms/foundations instruments of wealth management
Literature
    recommended literature
  • Braun, A., Röthel, A. Passing Wealth on Death, Will substitutes in Comparative Perspective, Hart Publishing, 2016
  • Developments in foundation law in Europe. Edited by Chiara Prele. Dordrecht: Springer, 2014, x, 314. ISBN 9789401790680. info
    not specified
  • Sándor, I. Fiduciary property management and the trust, Historical and Comparative Analysis, HvgOrac, 2015
  • Hudson, A., Equity and Trusts, Routledge.Cavendish, 2010
  • Watt, G. Trusts and Equity, 3th Edition, Oxford University Press, 2008
Teaching methods
Group tutoring sessions Oral presentation of research results
Assessment methods
Targeted discussion about the recommended literature with a focus on specific issues relevant to the doctoral thesis of the student
Language of instruction
English
Follow-Up Courses
Further Comments
Study Materials
The course is taught: in blocks.
The course is also listed under the following terms Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2024/DAF3CF03