跨國遺產協議之選法規則

Choice of Law Rules for Transnational Succession Agreement

最高法院106年度台上字第2731號民事判決審理涉及香港居民與臺灣人民遺產之事件。該案為臺灣人民因為生前受到香港居民之照顧，協議將臺灣之財產贈與之。此項協議如何選擇應適用之準據法，本文介紹遺產協議之比較法制以及歐盟繼承規約後，認為若屬於遺產協議，應適用涉外民法第60條、第61條遺囑之選法規則，而不應適用涉外民法第20條因法律行為所生債之選法規則。

The Supreme Court’s 106th Tai Shang Zi No. 2731 Civil Judgment heard an case involving the inheritance of Hong Kong residents and the people of Taiwan. The case involved the people of Taiwan who agreed to donate Taiwan’s property to a Hong Kong resident because she was taken care of by Hong Kong residents during her lifetimes. After introducing the comparative legal system of succession agreement and the EU succession regulation, this article argues that if this donate is an succession agreement, the choice of law rules of wills in Articles 60 and 61 of the Foreign-related Civil Code should be applied, and the choice of law rules for debts arising from legal acts in Article 20 of the Foreign-related Civil Code should not be applied.