【线上云德】疫情期间律师说（一百六十三）┃民法典之继承法律知识

2021年1月1日，《中华人民共和国民法典》正式实施，共计1260条。关于继承篇的内容，相对于之前的《中华人民共和国继承法》也有很大的改变，有新增和删减、修改的，其中新增的内容：

On January 1, 2021, the "Civil Code of the People's Republic of China" was formally implemented, with a total of 1,260 articles. Regarding the content of the chapter on inheritance, compared with the previous "Inheritance Law of the People's Republic of China", there are also great changes. There are new additions, deletions, and modifications. The new content:

1、新增继承开始时间及死亡先后的推定，继承从被继承人死亡时开始。相互有继承关系的数人在同一事件中死亡，难以确定死亡时间的，推定没有其他继承人的人先死亡。都有其他继承人，辈份不同的，推定长辈先死亡；辈份相同的，推定同时死亡，相互不发生继承。

2、新增继承权宽宥制度，继承人有下列行为之一的，丧失继承权：（一）故意杀害被继承人；（二）为争夺遗产而杀害其他继承人；（三）遗弃被继承人，或者虐待被继承人情节严重；（四）伪造、篡改、隐匿或者销毁遗嘱，情节严重；（五）以欺诈、胁迫手段迫使或者妨碍被继承人设立、变更或者撤回遗嘱，情节严重。继承人有前款第三项至第五项行为，确有悔改表现，被继承人表示宽恕或者事后在遗嘱中将其列为继承人的，该继承人不丧失继承权。受遗赠人有本条第一款规定行为的，丧失受遗赠权。

1. The presumption of the start time of inheritance and the order of death has been newly added. Inheritance begins when the decedent dies. If several people who have inherited relations with each other die in the same incident and it is difficult to determine the time of death, it is presumed that there is no other heir to die first. There are other heirs. Those with different generations are presumed to die first; those with the same generation are presumed to die at the same time, and no inheritance occurs.

2. The new inheritance leniency system, the heir will lose the right of inheritance if he commits one of the following behaviors: (1) intentionally killing the heir; (2) killing other heirs for the purpose of fighting for the inheritance; (3) abandoning the heir or mistreating the heir Serious; (4) Forging, falsifying, concealing or destroying the will, the circumstances are serious; (5) Using fraud or coercion to force or hinder the establishment, alteration or withdrawal of the will, the circumstances are serious. If the heir has committed the third to fifth behaviors of the preceding paragraph and has indeed shown repentance, and the heir expresses forgiveness or later lists him as the heir in the will, the heir shall not lose the right of inheritance. The legatee shall lose the right to be bequeathed if he commits the acts specified in the first paragraph of this article.

3、新增侄、甥可以代位继承，被继承人的子女先于被继承人死亡的，由被继承人的子女的直系晚辈血亲代位继承。被继承人的兄弟姐妹先于被继承人死亡的，由被继承人的兄弟姐妹的子女代位继承。代位继承人一般只能继承被代位继承人有权继承的遗产份额。

4、增加遗嘱继承的形式，打印遗嘱应当有两个以上见证人在场见证。遗嘱人和见证人应当在遗嘱每一页签名，注明年、月、日；以录音录像形式立的遗嘱，应当有两个以上见证人在场见证。遗嘱人和见证人应当在录音录像中记录其姓名或者肖像，以及年、月、日。

5、新增遗产管理人制度，继承开始后，遗嘱执行人为遗产管理人；没有遗嘱执行人的，继承人应当及时推选遗产管理人；继承人未推选的，由继承人共同担任遗产管理人；没有继承人或者继承人均放弃继承的，由被继承人生前住所地的民政部门或者村民委员会担任遗产管理人。

3. New nephews and nephews can be succeeded by subrogation. If the children of the decedent die before the decedent, they will be succeeded by the blood relatives of the direct descendants of the decedent's children. If the siblings of the deceased die before the deceased, they shall be succeeded by the children of the siblings of the deceased. Subrogation heirs generally can only inherit the share of the estate that the subrogated heir is entitled to inherit.

4. Add the form of testamentary inheritance, and the printed will should be witnessed by more than two witnesses. The testator and witnesses should sign each page of the will, indicating the year, month, and day; a will made in the form of audio or video recording should be witnessed by two or more witnesses. The testator and witnesses shall record their name or portrait, as well as the year, month, and day in the audio and video recordings.

5. A new inheritance administrator system is added. After the inheritance begins, the executor is the estate administrator; if there is no executor, the heirs should promptly elect the estate administrator; if the heirs are not selected, the heirs shall jointly serve as the estate administrator; there is no heir or If all heirs renounce the inheritance, the civil affairs department or village committee of the place where the heir lived before his life shall act as the estate manager.