Trends in the participation of legal entities in inheritance legal relations in modern realities

The scientific article considers and analyzes the main problems of participation in the inheritance of legal entities. Forms of participation of legal entities in inheritance legal relations, in a comparative legal context, are considered. The author defined forms when a legal entity participates in inheritance legal relations, in particular, a legal entity is an heir under a will; a legal entity is appointed executor of the will; property rights in relation to a legal entity are inherited, and the exercise of inheritance rights requires the consent of either the legal entity itself or all its participants; the legal entity is created in accordance with the will and the founding act is contained in the will; a legal entity acts as a subject of heritage management or carries out heritage protection measures. The article emphasizes that the given list cannot claim to be exhaustive, and its application causes certain problems. which are defined by the author. At the legislative level, the legal regulation of the forms of participation of legal entities in hereditary and related legal relations is incomplete and is limited to mentioning only the possibility of a legal entity being a participant in certain relations. This situation has led to the fact that most of these forms have not become widespread in practice, and some of them remain unviable at all, they are formulated more like theses or references than full-fledged legal norms. In the article, the author analyzes the experience of creation and legal regulation of hereditary and personal (family) funds according to the legislation of Austria, Liechtenstein, Germany, Hungary, Czech Republic, and Croatia. The author outlines the ways of their introduction in Ukraine in two main directions. The first provides for the adoption of a separate Law "On private foundations", which would determine the requirements for the creation of a foundation, their types (lifetime and hereditary; family and commercial, mixed, etc.), the procedure for creation, in particular when establishing a foundation by will, the property that is transferred to the foundation and the procedure for managing it, with fixing the minimum amount of the contribution to the fund; term of operation of the fund, other issues. The law will also resolve other issues of the foundation's participation in inheritance legal relations, in particular when the foundation is the executor of the will, the manager of the estate, or the person in whose favor the will was drawn up. In addition to the testator's assets, the fund may also be assigned the task of meeting the demands of creditors at the expense of the property. transferred fund. The second direction is the introduction of the construction of trust management of inherited property, including through trusts, for which it is necessary to use international legal instruments, such as the Hague Convention on the Law Applicable to Trusts and Their Recognition of 1985. Under this approach, foundations that are not legal entities can be created. An example is not only the countries of the Anglo-American legal system. Foreign experience shows that there are trust funds that are not legal entities, along with charitable funds that, on the contrary, have the status of legal entities. In the article, the author analyzed other forms of participation of legal entities in the mechanism of inheritance relations, in particular, codes where a legal entity acts as a creditor of the testator and makes appropriate demands on the heirs. Keywords: inheritance, heirs, the right on share in the authorized capital, a limited liability company