Keyword: «inheritance»

The article is devoted to the analysis of the development and identification of problems of legal regulation of the institute of inheritance. The object of the study is the most important normative legal acts adopted by state authorities during the formation of civil legislation in terms of regulation of hereditary legal relations. As a result of the analysis of legal acts, it is concluded that without a comprehensive theoretical, historical and legal analysis of the problems of regulation of hereditary relations, effective reform of inheritance н.с. т о emergence of new hereditary institutions.

The article provides a comparative analysis of the legal regulation of inheritance funds in Russia and Germany. The main differences in approaches to the legal status of the fund, the procedure for its establishment, management and taxation are identified, and recommendations for improving Russian legislation are proposed.