ON THE MOMENT OF ACQUISITION OF NON-AVAILABLE FINANCIAL INSTRUMENTS IN THE CASE OF UNIVERSAL SUCCESSION - PRACTICAL ISSUES

Author

Iliana Staneva

Annotation

This material is a clarification and continuation of my article, published in issue 7/2024 of the magazine Norma, entitled "Inheritance by law of dematerialized financial instruments. Problems in practice". It is necessary to clarify the question: from what moment do the heirs by law acquire ownership of dematerialized financial instruments - from the moment of acceptance of the inheritance, respectively from its opening (Art. 48 in connection with Art. 1 of the Inheritance Act "LH") or from the moment of registration of the financial instruments in the central securities register (Art. 127, para. 1 of the Public Offering of Securities Act "LPOS")?

Keywords

inheritance by law, dematerialized financial instruments