An inheritance shall be opened as 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 time of opening the inheritance is the day of death of the citizen or, in the case he is declared dead–the day of entry into legal force of a decision of a court declaring the citizen dead, unless another day is established in the decision.
If, on one and the same day, persons have died who had the right to inherit one after the other, they shall be considered to have died simultaneously.  The inheritance shall be opened after each of them and the heirs of each of them shall be called to the inheritance.
The place of opening the inheritance is the last place of residence of the donor by inheritance.
If the last place of residence of the donor by inheritance is abroad or is unknown, the place of opening the inheritance is the place of location of the immovable property included in the inheritance or its most valuable part and, in the absence of immovable property, the place of location of the movable property or its most valuable part.

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