Iyo umwe mu babyeyi apfuye, gutunganya ibijyanye n’izungura (succession) ni kimwe mu bintu bigora cyane ababuze ababo. Nubwo biba bigoye mu byiyumvo, hari inzira n’amategeko agomba gukurikizwa, ndetse n’amafaranga amwe n’amwe agomba kwishyurwa, cyane cyane ajyanye na noteri n’amabanki.

Iby’ibanze bigomba gukorwa mu masaha ya mbere

Mu masaha ya mbere nyuma y’urupfu, hari ibintu byihutirwa bigomba gukorwa: Gusaba umuganga kwemeza urupfu, Guhamagara kompanyi itunganya imihango yo gushyingura, Gutangariza urupfu umuyobozi ushinzwe irangamimerere (état civil).

Mu byumweru bya mbere

Mu byumweru bikurikira, abazungura bagomba kumenyesha amabanki yose uwo mubyeyi yakoranaga na yo. Banki ikimara kumenyeshwa: Ihita ifunga konti zose n’amakarita ya banki y’uwitabye Imana, Ifunga kandi konti z’uwo bashakanye cyangwa umufatanyabikorwa wasigaye, Ifunga n’amasanduku abikwamo (coffres-forts).

Ntibikwiye kwihutira gukura amafaranga kuri konti hagamijwe kwirinda imisoro y’izungura, kuko ibyo bitagira icyo bihindura.

Iyo umwe mu babyeyi akiriho kandi barabanye mu buryo bwemewe n’amategeko (bashakanye cyangwa babanaga mu buryo bwemewe), uwo wasigaye yemerewe gukura igice cy’amafaranga ari kuri konti zisanzwe n’izo kuzigama, ariko ntarenze 5.000 ubaze mu mayero, kugira ngo abashe gukomeza kwiyitaho mu buzima bwa buri munsi.

Hagomba kandi kumenyeshwa izindi nzego uwo mubyeyi yari afitanye amasezerano na zo, zirimo: Umukoresha, Umubaruramari (comptable), Ibigo by’ubwishingizi, Ikigo cy’ubwisungane mu kwivuza, Ikigo gishinzwe kwandikisha ibinyabiziga.

Mu mezi akurikiraho

Konti zimaze gufungwa, hagomba kwegerwa noteri, ari we ufasha mu kuzifungura no gutunganya dosiye y’izungura.

Iyo nyakwigendera yari yarateguye uko azungurwa (urugero nko mu masezerano y’abashakanye cyangwa mu nyandiko y’izungura – testament), cyangwa hakaba harimo abana bato, noteri ategura inyandiko y’izungura (acte de succession). Mu bindi bihe, icyemezo cy’izungura (certificat de succession) kirahagij.

Kugira ngo imisoro y’izungura imenyekane, ikigo cy’imisoro gikeneye urutonde rw’imitungo yose yasizwe. Ibyiza ni uko iryo tangazo rikorwa na noteri. Iyo urupfu rubereye mu Bubiligi, iryo tangazo rigomba gukorwa mu mezi ane; iyo rubereye hanze y’igihugu, igihe kiba hagati y’amezi atanu n’atandatu, bitewe n’igihugu.

Uko umutungo uzungurwa

Uwashakanye n’abana bafite igice cy’ingenzi cy’izungura (part réservataire) bagomba guhabwa by’itegeko. Uwashakanye warokotse ahabwa kandi uburenganzira bwo gukoresha umutungo wose (usufruit). Iyo abashakanye babanaga mu buryo bwemewe n’amategeko ariko batashyingiranywe, uwusigaye ahabwa uburenganzira bwo gukoresha inzu y’umuryango n’ibiyirimo.

Ababana batashyingiranywe (cohabitation de fait) nta burenganzira bwihariye bagenerwa keretse iyo nyakwigendera yari yarabyanditse muri testament.

Uruhare rwa noteri

Mu gihe cyose cy’itunganywa ry’izungura, noteri aba ari umuntu w’ingenzi: Afasha mu kubahiriza amategeko, Arinda amakuru y’ibanga, Afasha mu kugurisha imitungo itimukanwa niba abazungura babyifuza, Ashobora no kwakira icyemezo cyo kwanga izungura iyo hari ubishaka.

By Admin

Leave a Reply

Your email address will not be published. Required fields are marked *