遗嘱执行人地位及其权利义务

遗嘱执行人不仅可以发挥保护遗产、保障限制继承实现的作用,而且也是我国未来遗产税制度实施的必不可少的必备条件之一。与之独立的法律地位相适应,遗嘱执行人在履行职责过程中,不论在程序法还是实体法上,都应享有法定权利,承担法定义务,如参与诉讼或仲裁、维护遗嘱继承人权益、清理与管理遗产等,以确保遗嘱内容的实现。

On the Function of the Testamentary Executor

The testamentary executor not only plays a role in protecting the heritage, guaranteeing and limiting the realization of the inheritance, but is also one of the indispensable essential conditions of the implementation of our future national inheritance tax system. Its independent legal status means that the testamentary executor should be entitled to the legal right and assume the legal obligation to ensure the realization of the testament, no matter in procedural law or in substantive law, in the process of discharging its duties, such as participating in the judicial action, safeguarding rights and interests of the testamentary successor, and disentangling and administrating the inheritance.