Jurisdiction Extensions

INHERIT supports 21 jurisdiction extensions that adapt the core schema to local succession laws, inheritance tax rules, and legal traditions. Extensions are layered on top of the base schema and do not modify it.

Extensions covering religious and cultural succession traditions (Islamic, Jewish, Hindu, and customary law) were built from published scholarship. We are not scholars — if your community or institution can help verify these extensions, please get in touch.

Name	Legal Tradition	Type	Succession Rules	Tax Treatment	Key Features	Scenarios	Seeking
UK England & Wales	Common law	Geographic	Comprehensive	Comprehensive	IHT nil-rate band, residence nil-rate band, probate registry integration, deed of variation, intestacyHierarchy (9 AEA 1925 s.46 tiers), statutoryLegacy (£322k SI 2023/877)	17 studies
US Estate	Common law	Geographic	Comprehensive	Comprehensive	Federal estate tax, state estate/inheritance tax, community property, elective share, SECURE Act retirement rules, probate variation (UPC), trust features (QTIP/dynasty), ancillary probate, advance directives, intestacyDepth (UPC compliance, parentele limit, laughing heir cutoff), collateralHeirRules (cousin inheritance, representation)	3 studies	Multi-state probate practitioners
Australia & New Zealand	Common law	Geographic	Comprehensive	Partial	State/territory variation, family provision claims, superannuation death benefits, relationshipCategory enum on FamilyProvisionClaim (7 categories), whangai (Maori customary adoption) recognition on MaoriLandDetails, customaryAdoptionRecognised on AboriginalLandDetails (kupai omasker, NSW s4.4)	3 studies
Brazil	Civil law	Geographic	Comprehensive	Partial	Legítima (forced heirship 50%), meação (spousal share), ITCMD state tax, inventário/arrolamento	1 study
EU Succession	Mixed civil law	Geographic	Comprehensive	Partial	EU Regulation 650/2012, European Certificate of Succession, habitual residence rule, choice-of-law	3 studies	Country-specific reviewers (DE, FR, NL, PL)
Israel	Mixed statutory	Geographic	Comprehensive	Partial	Inheritance Law 1965, religious court jurisdiction, mutual wills, inheritance tax (abolished/reinstated)	1 study
Japan	Civil law	Geographic	Comprehensive	Partial	Forced heirship (iryubun), family court mediation, inheritance tax brackets, agricultural succession, relationshipCategory on IryubunClaim (spouse/child/lineal_ascendant/sibling), yoshi adoption → core kinship type mapping (futsu_yoshi/tokubetsu_yoshi), saishi custodial succession clarification	3 studies
Scotland	Mixed civil / common	Geographic	Comprehensive	Partial	Legal rights (jus relictae/relicti), confirmation, intestacy (2024 Act), heritable/moveable classification, executry, survivorship destinations, crofting succession, LBTT, cohabitation claims	3 studies
Africa Customary Succession	Customary / statutory	Tradition	Comprehensive	Outline	Customary law succession, statutory overlay, communal land tenure, widow/widower protection reforms	—
Hindu Succession	Hindu customary	Tradition	Comprehensive	Outline	Mitakshara coparcenary, Dayabhaga principles, 2005 amendment equal daughter rights, HUF property, scheduleEntry for precise Hindu Succession Act Schedule references, Class I/II/agnate/cognate kinship mapping documentation, 2005 Amendment coparcenary equality	3 studies	Indian succession law practitioner
Islamic Succession	Islamic (Sharia)	Tradition	Comprehensive	Outline	Fixed-share inheritance (fara'id), wasiyyah (bequest limit 1/3), awl/radd calculation, madhab variation, asabaRank (1-15), expanded heirClass (22 values), full asaba hierarchy documentation, uncle/cousin/nephew types, dhawu al-arham mapping	—
Jewish Succession	Jewish (Halakha)	Tradition	Comprehensive	Outline	Bechor (firstborn) share, matanah (gift) structures, halachic will mechanisms, beit din jurisdiction, expanded halachicClass (12 values including av_av, ach_av, ben_ach, ben_ach_av), full Numbers 27 + Bava Batra inheritance order, bekhor patrilineal restriction, mezonot distinction	—	Beth Din / halachic law reviewer
Canada	Common / civil (QC)	Geographic	Partial	Outline	Provincial probate fees, deemed disposition on death, Quebec civil code forced heirship, 13 province/territory ISO 3166-2 codes, intestacyRules with distributionOrder and preferentialShare, quebecCivilLaw (family patrimony)	2 studies	Quebec notarial and Indigenous law expertise
Hong Kong	Common law	Geographic	Partial	Outline	Intestacy ordinance, no estate duty (abolished 2006), MPF death benefit nomination, intestacyHierarchy (Cap. 73), newTerritoriesCustomaryLaw (tso/tong Cap. 97), preReformCustomaryLaw (pre-1971 MRO)	3 studies
India	Mixed statutory	Geographic	Partial	Outline	Hindu Succession Act coparcenary, Muslim personal law, Indian Succession Act, stamp duty variation, Parsi succession rules (ISA 1925 Part V), Christian succession rules, coparcenary deprecation notes	3 studies	Practitioners across Hindu, Muslim, Parsi, and statutory succession
Ireland	Common law	Geographic	Partial	Outline	Legal right share, CAT thresholds, Probate Office requirements, dwelling house exemption, expanded distributionOrder (nephews_nieces, grandparents, uncles_aunts, first_cousins)	2 studies	Irish probate practitioner
Latin America	Civil law	Geographic	Partial	Outline	Forced heirship (legítima), mejora (improvement share), notarial succession, country-specific variation	—	Argentina, Colombia, Venezuela practitioners
PRC China	Civil law (socialist)	Geographic	Comprehensive	Outline	Civil Code Book 6, statutory succession order, notarised wills, rural land use rights, relationshipCategory on first/second order forced heirship heirs, contributingInLaws (Article 1129 widowed in-laws), Article 1128 per stirpes representation documentation	2 studies	PRC succession law practitioner
Singapore & Malaysia	Common law / Islamic	Hybrid	Comprehensive	Outline	Intestate Succession Act, Syariah court for Muslim estates, CPF nomination, distribution certificates, relationshipCategory enum on ISA and Malaysian Distribution Act share schedules, ISA Schedule 2 distribution rules, CPF sub-account allocations (ordinary/special/medisave/retirement), nomination form version (pre/post 2010), marriage-triggered revocation tracking	5 studies	CPF/EPF specialists, Syariah court practitioners
Switzerland	Civil law	Geographic	Partial	Outline	2023 revised forced heirship rules, cantonal succession tax variation, usufruct rights	3 studies	Cantonal succession law expertise
UAE	Islamic / common (DIFC)	Geographic	Partial	Outline	Sharia default rules, DIFC Wills Service Centre, free zone asset treatment, non-Muslim will registration, homeCountryLawElection (Decree Law 41/2022), home country code + DIFC registration tracking	2 studies	DIFC and Sharia court practitioners