ABSTRACT
Inheritance is conducted by will and by statute. Inheritance by statute takes place when and to the extent that it is not changed by will and also in other cases established by the present Code. The composition of the inheritance includes the things and other property belonging, at the date of opening of the inheritance, to the donor by inheritance, including property rights and duties. The valuation of property shall be determined proceeding from its market value. An inheritance shall be opened with the result of the death of a citizen. Declaration by a court of a citizen as dead shall entail the same legal consequences as the death of a citizen. The place of opening the inheritance is the last place of residence of the donor by inheritance (Article 20). Legal persons existing on the day of the opening of the inheritance that are indicated in the will also may be called to inheritance by will.
