A will and testament is a legal document that expresses a person's (testator) wishes as to how their property (estate) is to be distributed after their death and as to which person (executor) is to manage the property until its final distribution. For the distribution (devolution) of property not determined by a will, see inheritance and intestacy.
Common-law marriage, also known as non-ceremonial marriage, sui iuris marriage, informal marriage, de facto marriage, more uxorio or marriage by habit and repute, is a marriage that results from the parties' agreement to consider themselves married, followed by cohabitation, rather than through a statutorily defined process. Not all jurisdictions permit common law marriage, but will typically respect the validity of such a marriage lawfully entered in another state or country.
A domestic partnership is an intimate relationship between people, usually couples, who live together and share a common domestic life but who are not married. People in domestic partnerships receive legal benefits that guarantee right of survivorship, hospital visitation, and other rights.
Civil partnership in the United Kingdom is a form of civil union between couples open to both same-sex couples and opposite-sex couples. It was introduced via the Civil Partnership Act 2004 by the Labour government. The Act initially permitted only same-sex couples to form civil partnerships, but the law was expanded to include opposite-sex couples in 2019.
Same-sex marriage has been legal in New Brunswick since June 23, 2005 in accordance with a ruling from the Court of Queen's Bench of New Brunswick. This decision followed similar cases in eight other provinces and territories, and pre-dated by only one month the federal Civil Marriage Act of 2005, which legalised same-sex marriage throughout Canada. New Brunswick was the ninth jurisdiction in Canada to recognise same-sex marriage, and the twelfth worldwide.
Israel has granted unregistered cohabitation for same-sex couples since 1994, in the form of common-law marriage, a status that until then was only extended to opposite-sex couples. Following lawsuits, same-sex couples enjoy several spousal benefits (1994–1996) and the right of same-sex partners of civil service employees to survivor benefits (1998).
A California domestic partnership is a legal relationship, analogous to marriage, created in 1999 to extend the rights and benefits of marriage to same-sex couples. It was extended to all opposite-sex couples as of January 1, 2016 and by January 1, 2020 to include new votes that updated SB-30 with more benefits and rights to California couples choosing domestic partnership before their wedding. California Governor Newsom signed into law on July 30, 2019.
Same-sex marriage has been legal in the District of Columbia since March 3, 2010. On December 18, 2009, Mayor Adrian Fenty signed a bill passed by the D.C. Council on December 15 legalizing same-sex marriage. Following the signing, the measure entered a mandatory congressional review of 30 work days. Marriage licenses became available on March 3, and marriages began on March 9, 2010. The District of Columbia was the first jurisdiction in the United States below the Mason–Dixon line to allow same-sex couples to marry.
In the United Kingdom, inheritance tax is a transfer tax. It was introduced with effect from 18 March 1986, replacing capital transfer tax. The UK has the fourth highest inheritance tax rate in the world, according to conservative think tank, the Tax Foundation, though only a very small proportion of the population pays it. 3.7% of deaths recorded in the UK in the 2020-21 tax year resulted in inheritance tax liabilities. Other countries such as China, Russia and India have no inheritance tax, whilst Australia, New Zealand, Canada, Norway and Israel have all chosen to abolish succession taxes.
China does not recognize same-sex marriage or civil unions. Since 1 October 2017, couples have been able to enter into guardianship agreements, offering partners some limited legal benefits, including decisions about medical and personal care, death and funeral, property management, and maintenance of rights and interests. Attempts to legalise same-sex marriage in 2020 were unsuccessful, but public opinion polls show that support for same-sex marriage is rising in China.
Marriage is available in England and Wales to both opposite-sex and same-sex couples and is legally recognised in the forms of both civil and religious marriage. Marriage laws have historically evolved separately from marriage laws in other jurisdictions in the United Kingdom. There is a distinction between religious marriages, conducted by an authorised religious celebrant, and civil marriages, conducted by a state registrar. The legal minimum age to enter into a marriage in England and Wales is 18 since 27 February 2023. Previously the minimum age of marriage was 16, with parental permission. This also applies to civil partnerships.
Since 2003, adult interdependent relationships have been available to both same-sex and opposite-sex couples in the Canadian province of Alberta, imposing some but not all of the obligations of marriage and providing some but not all the rights and benefits thereof.
The marriageable age is 16 with parental consent but 18 otherwise. Marriage must be between two otherwise unmarried people. If one of the parties wishing to marry is subject to immigration control, notice of marriage can only be given at a register office, which both parties must attend together. The UK Government was obliged, under the Northern Ireland Act 2019, to extend same-sex marriage to Northern Ireland by secondary legislation that took effect on 13 January 2020. Until then, same-sex marriages from other jurisdictions were treated as civil partnerships. Civil partnerships became available to same-sex couples in December 2005 and grant rights and responsibilities identical to civil marriage.
The nil rate band (NRB) is a term defined and used within the tax legislation of the United Kingdom which establishes the threshold below which some or all of the value of a gift, a death estate, or assets held within a trust, is subject to a zero rate of Inheritance Tax in the United Kingdom on an occasion of charge to Inheritance Tax. An occasion of charge to Inheritance Tax may not only be the death of an individual, but may also the date of a gift or of another act causing a transfer of value to occur from one person to another person, trust or entity.
Domestic partnerships in Wisconsin afford limited rights to same-sex couples. They have been recognized in Wisconsin since August 3, 2009. Domestic partnerships in Wisconsin provide select rights, such as the ability to inherit a partner's estate in the absence of a will, hospital and jail visitation, and the ability to access family medical leave to care for a sick partner. Wisconsin's domestic partnership registry does not provide for two-parent adoptions by persons of the same sex, and it confers far fewer rights, duties and protections than are associated with marriage. Wisconsin ended its domestic partnership registry on April 1, 2018.
Slovakia does not recognise same-sex marriage or civil unions. However, there is some limited legal recognition for unregistered cohabiting same-sex couples, notably with regard to inheritance rights. The Constitution of Slovakia has limited marriage to opposite-sex couples since 2014, and bills to allow same-sex civil partnerships have been introduced several times, most recently in 2023, but all have been rejected.
The topic of same-sex unions and military service concerns the government treatment or recognition of same-sex unions who may consist of at least one servicemember of a nation's military.
Volks NO v Robinson and Others is an important decision in South African family law and law of succession. In a majority judgment written by Justice Thembile Skweyiya, the Constitutional Court of South Africa dismissed a challenge to the constitutionality of the Maintenance of Surviving Spouses Act, 1990. The court held that it is not discriminatory for the Act to exclude the survivors of permanent life partnerships from the protections it extends to the survivors of legal marriages. Married couples are entitled to claim maintenance from their deceased spouse's estate because the institution of marriage creates unique reciprocal duties of support which do not exist between permanent life partners.
Hong Kong does not recognise same-sex marriages or civil unions. However, same-sex couples are afforded limited legal rights as a result of several court decisions, including the right to apply for a spousal visa, spousal benefits for the partners of government employees, and guardianship rights and joint custody of children.
Intestate succession in South African law takes place whenever the deceased leaves property which has not been disposed of by valid testamentary instrument. In other words, the law of intestate succession applies only:
