跨國遺囑的方式

跨國遺囑之方式，應探討在我國境內訂立合法跨國遺囑之方式，以及在境外訂立之跨國遺囑，我國機關及法院如何判斷該遺囑是否有效成立。我國涉外民事法律適用法第60條以及第61條提供了基本的規範，本文即以此為基礎，討論跨國遺囑之方式。經考察比較法之資料，並介紹遺囑自由原則及國際私法上有利遺囑成立原則後，本文提出建議，認為訂立跨國遺囑時，為了考慮遺囑因方式欠缺而無效之法律上風險，應採取較為嚴謹的訂立遺囑方法。至於我國法院或機關於判斷跨國遺囑是否有效成立時，應依涉外民法第61條有利於遺囑成立原則，以複數連繫因素其中之一之準據法認為有效，即可認定該遺囑為有效成立。

This paper discusses how to execute a valid transnational will, and ascertain the validity of a transnational in Taiwan. Articles 60 and 61 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements of R.O.C. Said Article 61 provides the basic norms. After adopting the comparative law study of will, introducing the principle of testamentary freedom as well as the principle of favor testementi, this paper proposes that while refraining from invalidity of will due to lack of formality, a more rigorous formality of making a will should be taken. As for the determination of whether a transnational will is valid or not in Taiwan, we should follow the principle of testamentary freedom and the principle of favor testementi that have been provided in Article 61 the said Act of Governing the Choice of Law in Civil Matters Involving Foreign Elements.