跨境遺產管理人選任之國際管轄法則

International Jurisdiction Governing the Appointment of Eross-border Estate Administrator

由於各國遺產繼承以及遺產管理制度之差異，當被繼承人亡故後，臺灣之法院可能面對選任遺產管理人之事件，對於此類事件是否允許，固然仍可能有準據法之問題，但首先應解決者為國際管轄權有無之問題。本文認為選任遺產管理人之國際管轄因素，依照臺灣家事事件法第127條、涉外民事法律適用法第58條之規定，應包含被繼承人死亡時住所地、遺產所在地以及被繼承人死亡時之本國等。

Differences in succession and estate administration systems in different countries does exist nowadays. When the courts in Taiwan hear the case of appointing an estate administrator, the first thing that should be resolved is the question of whether Taiwan’s court may proceed the case according to international jurisdiction rule. This article argues that the jurisdictional factors for the appointment of an estate administrator should include the domicile of the deceased, the location of the estate, and the nationality of the deceased in accordance with Article 127 of the Family Matters Law of Taiwan and Article 58 of the Foreign-related Civil Code.