遺囑規劃與執行爭議剖析

一份遺囑是否能圓滿達成遺願，在於其效力之認定與執行之落實 。本期企劃聚焦遺囑法律關係的核心爭點， 解析最具爭議的「口授遺囑」判定基準，探討在生死須臾間的遺言如何具備法律效力；針對遺產執行實務，直擊金融機構存款結清與返還的常見糾紛；當遺囑面對無效風險或特留分扣減難題時，如何透過「死因贈與」進行救濟與效力轉換，以確保每一份託付都能在法律保障下圓滿實現！

• 口授遺囑實務爭點解析【本月企劃】 Practical Legal Challenges of Oral Wills
• 遺囑執行人於遺產稅爭議之現在與未來【本月企劃】 The Present and Future of Executors in Estate Tax Disputes
• 遺囑規劃、請求存款結清或返還之實務爭議【本月企劃】 Practical Disputes on Estate Planning: Claims for Closing and Reclaiming Bank Deposits
• 論難以處分遺產之特留分扣減與轉換難題──兼論遺囑無效後死因贈與之救濟界線與效力定調【本月企劃】 On the Dilemma of Compulsory Portion Reduction for Assets Difficult to Dispose: A Study on the Boundaries of Relief and Legal Validity of Converting Invalid Wills into Gifts Causa Mortis
• 藍色金融在臺灣推動之利基與芻議【執業進修】 Advantages and Preliminary Discussions for Promoting Blue Finance in Taiwan
• 中小企業會計制度與永續發展(二)──「一套帳」導入實務與ESG永續效益【執業進修】 Accounting Systems and SME Sustainability (ІI): Practical Implementation of a Unified Accounting System and Its ESG Benefits
• 關於法人得否請求非財產上之損害賠償──最高法院民事大法庭112年度台上大字第544號裁定評析【學習式判解評析】 A Legal Entity's Claim for Non‑Pecuniary Damages: Review of Supreme Court Civil Grand Chamber Ruling No. 112-Taishendatzu-544