Personal fund institution in Russian civil law

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Over the last six years, two new instruments of inheritance planning have appeared in the Civil Code of the Russian Federation: personal fund (2022) and inheritance fund (2018). The article is devoted to the study of these civil legislation and science novels. The author makes analogies with the similar institutions in foreign countries. The article describes the main principles regulating the status of personal funds, analyses the essence of a personal fund as a legal entity. The author comes to the conclusion that the institution of personal fund will contribute to conflict-free inheritance of large fortunes. The relevance of the topic is based on the novelty of the personal fund institution and the lack of application of norms on personal funds practice.

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Personal fund, inheritance fund, inheritance of property, beneficiary

Короткий адрес: https://sciup.org/142240279

IDR: 142240279   |   DOI: 10.33184/vest-law-bsu-2024.21.5

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