Durable financial power of attorney

An agent appointed by the person while capable, whose authority over property and money survives the person losing capacity.

55 jurisdictions · 18 countries · role id financial-poa-durable

Asia

China

Guardian appointed in advance by the adult (意定监护人) — Guardian appointed in advance by the adult

An adult with full capacity may agree in advance, in writing, with a close relative or another willing person or organisation that they will act as guardian if capacity is later lost or partly lost. This, not the mandate, is the Civil Code’s durable arrangement: the guardian both represents the person in juristic acts and protects their personal and property rights.

Assigned: The adult, while holding full capacity for civil conduct, settles their own guardian in writing after consulting close relatives or another willing person or organisation Capable
Starts: The appointed guardian performs guardianship duties when the adult loses or partly loses capacity for civil conduct Incapacitated
Ends: The ward acquires or recovers full capacity for civil conduct, and the guardianship relationship terminates Capable
: Death of the ward or of the guardian Deceased
: The People’s Court revokes the guardian’s qualification on application, for serious harm, neglect or other serious infringement Incapacitated

Something missing or wrong for China?

中华人民共和国民法典第三十三条; 中华人民共和国民法典第三十四条; 中华人民共和国民法典第三十九条; 中华人民共和国民法典第三十六条

India

Agency coupled with an interest

The only Indian agency that survives the principal’s incapacity or death — and it does so to protect the agent, not the principal. Where the agent has an interest in the property that is the subject-matter, the agency cannot be terminated to the prejudice of that interest, and the Act’s own illustration says it survives insanity and death.

Assigned: Authority is given to an agent who has an interest in the property forming the subject-matter of the agency Capable
Starts: On the grant of authority Capable
Ends: Express contract providing for termination, or the interest ceasing; it is not ended by the principal’s insanity or death Deceased

Something missing or wrong for India?

The Indian Contract Act, 1872 (Act 9 of 1872), s 202

Japan

Voluntary guardian (任意後見人) — Voluntary guardian

Japan’s advance instrument, and it is deliberately hard to bring into force. The contract must be made as a notarial deed in the prescribed form, be registered, and by its own required terms takes effect only from the moment the Family Court appoints a supervisor — which it does once the person’s capacity has become insufficient.

Assigned: Principal makes a voluntary guardianship contract delegating care and property affairs and conferring authority to represent, by notarial deed in the form prescribed by Ministry of Justice ordinance Capable
Starts: Only when the Family Court appoints a supervisor of voluntary guardianship, the contract being registered and the person’s capacity insufficient through mental disability Incapacitated
Ends: The contract terminates if, after a supervisor has been appointed, the person receives an adjudication commencing statutory guardianship, curatorship or assistance Incapacitated
: Death of the principal, which commences the inheritance Deceased

Something missing or wrong for Japan?

任意後見契約に関する法律（平成十一年法律第百五十号）第2条; 任意後見契約に関する法律（平成十一年法律第百五十号）第3条; 任意後見契約に関する法律（平成十一年法律第百五十号）第4条; 任意後見契約に関する法律（平成十一年法律第百五十号）第10条; 民法（明治二十九年法律第八十九号）第882条

Singapore

Donee of a lasting power of attorney (property and affairs)

Registration is constitutive, not administrative: the Act says a lasting power of attorney is not created unless the instrument is made and registered in accordance with the First Schedule. Authority then covers property and affairs, and operates when P no longer has capacity to decide.

Assigned: P executes an instrument conferring authority over property and affairs on a donee who meets the statutory requirements Capable
Starts: The power is not created until the instrument is made and registered; the authority then operates when P no longer has capacity to make the decision Incapacitated
Ends: P revokes the power at any time while having capacity to do so Capable
: Death of P; the estate passes to the personal representative Deceased

Something missing or wrong for Singapore?

Mental Capacity Act 2008, s 11; Mental Capacity Act 2008, s 12; Mental Capacity Act 2008, s 15; Probate and Administration Act 1934, s 8

South Korea

Voluntary guardian under a guardianship contract

Korea’s advance instrument. It must be made as an authentic deed and registered, and — unusually — it has no effect at all until the Family Court appoints a supervisor of voluntary guardianship, which it does once the principal is found to lack capacity.

Assigned: Principal enters a guardianship contract in an authentic deed, entrusting property management and personal matters and conferring a right of representation Capable
Starts: Only when the Family Court appoints a supervisor of voluntary guardianship, the contract being registered and the principal deemed to lack capacity to manage affairs Incapacitated
Ends: Contract terminates when commencement of adult or limited guardianship is adjudged for the principal Incapacitated
: Death of the principal Deceased

Something missing or wrong for South Korea?

Civil Act (Republic of Korea), Article 959-14; Civil Act (Republic of Korea), Article 959-15; Civil Act (Republic of Korea), Article 959-20; Civil Act (Republic of Korea), Article 997; Civil Act (Republic of Korea), Article 1005

Europe

Denmark

Fremtidsfuldmægtig — Attorney under a future power of attorney

A future power of attorney. Denmark gates it at both ends: it is only valid if created in the national register and acknowledged before a notary, and it has no effect until the authority puts it into force on request.

Assigned: Person aged 18 and able to act sensibly creates a fremtidsfuldmagt Capable
Starts: Only when the authority puts it into force on a request by the grantor or the attorneys jointly Incapacitated
Ends: Death of the grantor; the estate passes to the arvinger Deceased

Something missing or wrong for Denmark?

Lov om fremtidsfuldmagter (lov nr. 618 af 8. juni 2016) § 1; Lov om fremtidsfuldmagter § 4; Arveloven, LBK nr. 1347 af 15. juni 2021 (bekendtgørelse af arveloven, oprindeligt lov nr. 515 af 6. juni 2007) § 1

Finland

Edunvalvontavaltuutettu — Attorney under a continuing power of attorney

A continuing power of attorney. It does not operate on signature: the guardianship authority must confirm it on the attorney's application, supported by a medical certificate.

Assigned: Principal grants the authorisation in a written instrument Capable
Starts: When the guardianship authority confirms it on the attorney's application Incapacitated
Ends: Death of the principal opens the estate to the osakkaat Deceased

Something missing or wrong for Finland?

Laki edunvalvontavaltuutuksesta 648/2007 24 §; Perintökaari 40/1965 18 luku 1 §

France

Mandataire de protection future — Attorney under a future protection mandate

France's advance mandate is dormant until a court registry activates it. The mandataire must file the mandate and a medical certificate from a court-listed doctor at the tribunal judiciaire, and the clerk stamps it and dates its taking effect.

Assigned: Any adult or emancipated minor not under tutelle or habilitation familiale mandates one or more people to represent them should they become unable to see to their own interests; a person under curatelle needs the curateur's assistance Capable
Starts: When it is established that the mandant can no longer see to their own interests: the mandataire produces the mandate and a certificate from a doctor on the art. 431 list to the registry of the tribunal judiciaire, and the greffier visas the mandate and dates its taking effect Incapacitated
Ends: Death of the mandant; the heirs are seised of right Deceased
: Revocation, or a judicial protection measure replacing the mandate Incapacitated

Something missing or wrong for France?

Code civil, art. 477; Code civil, art. 481; Code civil, art. 425; Code civil, art. 724; Code civil, art. 440

Germany — federal law

Bevollmächtigter unter Vorsorgevollmacht (Vermögenssorge) — Authorised person under a lasting power of attorney (care of assets)

An agent appointed by a private power of attorney. German authority is granted by unilateral declaration and, in doubt, survives both incapacity and the principal's death.

Assigned: Principal declares the power of attorney to the agent or to the third party Capable
Starts: On grant; the internal relationship may condition when it is used Capable
Ends: Revocation by the principal Capable
: Expiry of the underlying relationship; in doubt a mandate does NOT end on death or incapacity Deceased

Something missing or wrong for Germany — federal law?

BGB § 167; BGB § 168; BGB § 672

Ireland

Attorney under an enduring power (property and affairs)

Ireland's enduring power is dormant until two things both happen: the instrument is registered with the Decision Support Service and the donor actually lacks capacity. It confers no authority while the donor is capable.

Assigned: Donor aged 18+ executes an instrument conferring general or specified authority over property and affairs Capable
Starts: Only once the instrument is registered under s 69 AND the donor lacks capacity for the relevant decisions — both conditions, not either Incapacitated
Ends: Revocation, disclaimer by the attorney, or removal from the Register Incapacitated
: Death of the donor; the estate vests in the personal representatives Deceased

Something missing or wrong for Ireland?

Assisted Decision-Making (Capacity) Act 2015, s 59; Assisted Decision-Making (Capacity) Act 2015, s 69; Succession Act 1965, s 10

Netherlands

Gevolmachtigde — Attorney under a mandate

A Dutch mandate is durable by omission. Article 3:72 lists what ends a volmacht — death, curatele, bankruptcy, revocation — and the principal's incapacity is not on the list, so a general mandate simply carries on. That is what makes the levenstestament work without any special enduring instrument.

Assigned: Principal grants a volmacht, the authority to perform juridical acts in the principal's name; in practice recorded in a notarial levenstestament Capable
Starts: On grant, unless the deed provides otherwise; no registration and no capacity finding are required Capable
Ends: Death of the principal Deceased
: Principal placed under curatele, or bankruptcy, or revocation by the principal — but not the onset of incapacity by itself Incapacitated

Something missing or wrong for Netherlands?

Burgerlijk Wetboek Boek 3, art. 3:60; Burgerlijk Wetboek Boek 3, art. 3:72

Spain — state law

Apoderado con poder preventivo — Agent holding a preventive power of attorney

A notarial power whose grantor has added a clause keeping it alive if they later need support. Without that clause a Spanish mandate ends when support measures are established.

Assigned: Granted in escritura pública before a notary Capable
Starts: On grant; it continues into incapacity because of the subsistence clause Capable
Ends: Revocation, or death of the grantor Deceased
: Automatically where granted to a spouse or partner and cohabitation ceases Capable

Something missing or wrong for Spain — state law?

Código Civil art. 255; Código Civil art. 256; Código Civil art. 1732; Código Civil art. 258

Sweden

Fullmaktshavare enligt framtidsfullmakt — Holder of the continuing power of attorney

A future power of attorney that comes into force when the grantor is permanently unable to look after their affairs. Unusually, it is the attorney who judges whether that point has been reached, unless the document sends the question to a court.

Assigned: Grantor signs a framtidsfullmakt naming a natural person Capable
Starts: When the grantor's situation matches 1 §; the attorney assesses this, unless the document requires a court Incapacitated
Ends: Loses effect so far as godmanskap or förvaltarskap is ordered Incapacitated
: Överförmyndaren bars its use for abuse or serious neglect Incapacitated

Something missing or wrong for Sweden?

Lag (2017:310) om framtidsfullmakter 1 §; Lag (2017:310) om framtidsfullmakter 9 §; Lag (2017:310) om framtidsfullmakter 27 §; Lag (2017:310) om framtidsfullmakter 26 §

UK — England & Wales

Attorney under a property and financial affairs lasting power of attorney

An adult with capacity (the donor) appoints one or more attorneys on the prescribed form. The LPA does not exist, and gives no authority, until the Office of the Public Guardian (OPG) registers it. After registration the attorney can act while the donor still has capacity (with the donor's permission) and after the donor loses capacity, unless the donor chose 'only when I don't have mental capacity'.

Assigned: Donor (18+, with capacity) executes the prescribed LPA form with attorney statements and a certificate provider's certificate Capable
Starts: On registration by OPG (not before). Usable at once with the donor's permission, unless the donor chose the capacity-only option Capable
Ends: Donor dies (LPA ends automatically; executors/personal representatives take over) Deceased
: Donor revokes while having capacity (deed of revocation sent to OPG) Capable
: Attorney disclaims, dies or lacks capacity, or the marriage or civil partnership between donor and attorney is dissolved or annulled (unless the LPA says otherwise). This ends that attorney's appointment. It revokes the LPA unless a replacement or a joint-and-several co-attorney remains Incapacitated
: Court of Protection determines the power revoked or invalid, or revokes it for fraud or for acts not in the donor's best interests; OPG cancels registration Incapacitated
: Donor's bankruptcy or debt relief order revokes the power (suspended during an interim bankruptcy or debt relief restrictions order); attorney's bankruptcy or DRO ends that attorney's appointment Incapacitated

Something missing or wrong for UK — England & Wales?

Mental Capacity Act 2005 s 9; Mental Capacity Act 2005 s 10; Mental Capacity Act 2005 Sch 1; GOV.UK, Make, register or end a lasting power of attorney; OPG, LP12 Make and register your lasting power of attorney: a guide (web version); GOV.UK, Make, register or end a lasting power of attorney: End your lasting power of attorney; OPG, Public Guardian practice note: notification of death (SD16); Powers of Attorney Act 1971 s 5; Mental Capacity Act 2005 s 13

UK — England & Wales

Attorney under an enduring power of attorney (made before 1 October 2007)

EPAs could not be made after the MCA came into force on 1 October 2007, but earlier ones still work under MCA Sch 4. They cover property and financial affairs only. An EPA can be used before registration while the donor has capacity. Once the attorney believes the donor is or is becoming mentally incapable, the attorney must apply to OPG to register it, and until registration can do only limited acts.

Assigned: Donor and attorney executed prescribed EPA form before 1 October 2007 Capable
Starts: On execution, as an ordinary power, unless the instrument says otherwise; survives the donor's incapacity Capable
Ends: Donor dies (OPG cancels registration) Deceased
: Bankruptcy or debt relief order of donor or attorney Incapacitated
: Attorney disclaims (by notice to donor, or to OPG once registration applied for) or dies Incapacitated
: Court of Protection revokes (e.g. when exercising deputy powers, or attorney unsuitable) or cancels registration Incapacitated

Something missing or wrong for UK — England & Wales?

Mental Capacity Act 2005 s 66; Mental Capacity Act 2005 Sch 4; Mental Capacity Act 2005 (Commencement No. 2) Order 2007, SI 2007/1897, art 2; GOV.UK, Make decisions on behalf of someone; OPG, Public Guardian practice note: notification of death (SD16)

UK — Northern Ireland

Attorney under an enduring power of attorney (EPA)

Northern Ireland still uses EPAs, which cover property and financial affairs only. The attorney can act as soon as the EPA is signed, unless the document says otherwise. Once the donor is or is becoming mentally incapable, the attorney must apply to register it with the High Court (Office of Care and Protection). Until registration, the attorney's authority is suspended except for limited interim acts.

Assigned: Donor executes an EPA in the prescribed form while capable Capable
Starts: On signing, unless the instrument sets conditions or restrictions on commencement Capable
Ends: Donor's incapacity supervenes: authority is suspended (apart from interim acts after applying) until the court registers the instrument Incapacitated
: Death or bankruptcy of the donor, or death, incapacity or bankruptcy of the attorney: the court cancels registration Deceased
: Revocation confirmed by the court, disclaimer notified to the court, or court cancels on fraud/undue pressure/unsuitability Incapacitated
: Court exercises Part VIII Mental Health Order powers revoking the power (e.g. controller appointed) Incapacitated

Something missing or wrong for UK — Northern Ireland?

Enduring Powers of Attorney (Northern Ireland) Order 1987 art 3; Enduring Powers of Attorney (Northern Ireland) Order 1987 art 4; Enduring Powers of Attorney (Northern Ireland) Order 1987, table of contents (art 4 characteristics of an enduring power; art 7-8 court functions); Department of Justice NI, 'Information on Enduring Powers of Attorney (EPA)'; Enduring Powers of Attorney (Northern Ireland) Order 1987 art 3(2); Enduring Powers of Attorney (Northern Ireland) Order 1987 art 10(3)-(4); Enduring Powers of Attorney (Northern Ireland) Order 1987 art 9; Mental Health (Northern Ireland) Order 1986 art 101

UK — Scotland

Continuing attorney (continuing power of attorney)

Someone appointed by the granter to deal with property and financial affairs. The power continues if the granter loses capacity. The attorney has no authority until the Office of the Public Guardian (Scotland) registers the document. The document can let the attorney act as soon as it is registered, or only once the granter is found incapable.

Assigned: Granter subscribes a written document with a statement that the power is continuing and a solicitor's (or prescribed person's) certificate of capacity Capable
Starts: On registration by the Public Guardian, immediately. If the document says so, only once the granter is determined to be incapable (s 15(3)(ba)). Registration itself can be deferred until a specified event (s 19(3)). Capable
Ends: Death of the granter (common-law end of agency, stated by OPG Scotland; the Act has no express death-termination section for attorneys) Deceased
: Bankruptcy of the granter or attorney (or protected trust deed, per OPG) Incapacitated
: Decree of separation, divorce or nullity (or civil partnership equivalent) between granter and attorney, unless the document says otherwise Capable
: Attorney resigns: takes effect 28 days after OPG receives notice (immediately if a joint/substitute attorney is willing) Incapacitated
: Guardian appointed with powers over the same matter Incapacitated
: Granter revokes by registered revocation notice (needs capacity certificate), or sheriff revokes Capable

Something missing or wrong for UK — Scotland?

North America

Canada — British Columbia

Attorney under an enduring power of attorney

An adult (19 or older) names an attorney to manage financial affairs, and the document must say the authority continues despite incapability. It can take effect as soon as it is signed, or on a stated date or confirmed event such as incapability. It ends on the adult's death, revocation, a court order, a Patients Property Act committee order, or events affecting the attorney.

Assigned: Capable adult signs the enduring power of attorney before 2 witnesses (or 1 lawyer or notary witness) Capable
Starts: Latest of: signing by both the adult and the attorney, a stated effective date, or confirmation of a stated triggering event (e.g. incapability confirmed as the document directs, or by a qualified health care provider if the named person cannot act) Capable
Ends: Adult dies Deceased
: Adult revokes (while capable) and gives written notice to each attorney Capable
: Court terminates the enduring power of attorney under s 36(5) Incapacitated
: Adult becomes a patient by court declaration under the Patients Property Act (terminated), or a statutory property guardianship begins and the Public Guardian and Trustee decides to manage the property (suspended, then terminated) Incapacitated
: The attorney's authority ends: attorney resigns, dies, becomes incapable or bankrupt, is convicted of a prescribed offence or one against the adult, or is the adult's spouse and they separate (unless the document says otherwise) Incapacitated

Something missing or wrong for Canada — British Columbia?

Power of Attorney Act, RSBC 1996, c 370, ss 11-12; Power of Attorney Act, RSBC 1996, c 370, s 14; Power of Attorney Act, RSBC 1996, c 370, ss 16-17; Power of Attorney Act, RSBC 1996, c 370, s 26; Power of Attorney Act, RSBC 1996, c 370, s 30; Power of Attorney Act, RSBC 1996, c 370, s 28; Power of Attorney Act, RSBC 1996, c 370, s 36; Patients Property Act, RSBC 1996, c 349, ss 19-19.1; Power of Attorney Act, RSBC 1996, c 370, s 29; Power of Attorney Act, RSBC 1996, c 370, s 25

Canada — Ontario

Attorney under a continuing power of attorney for property

A property power of attorney is 'continuing' (survives incapacity) only if it says so or shows that intention. It is signed before two qualified witnesses. It lets the attorney do anything with property the grantor could do except make a will. Unless it postpones its effect, it can be used as soon as it is validly signed. It ends at death.

Assigned: Grantor with capacity under s 8 signs a CPOA before two witnesses who are not disqualified Capable
Starts: On execution, unless the document postpones effect to a specified date or contingency (see on-cpoa-springing) Capable
Ends: Grantor dies Deceased
: Grantor revokes in writing, executed like a CPOA Capable
: Grantor executes a new CPOA, unless multiple CPOAs are provided for Capable
: Court appoints a guardian of property under s 22 Incapacitated
: Attorney dies, becomes incapable of managing property or resigns, unless a joint attorney remains or a substitute is named and willing Incapacitated

Something missing or wrong for Canada — Ontario?

Substitute Decisions Act, 1992, SO 1992, c 30, s 7(1); Substitute Decisions Act, 1992, SO 1992, c 30, s 8; Substitute Decisions Act, 1992, SO 1992, c 30, s 10; Substitute Decisions Act, 1992, SO 1992, c 30, s 7(7); Substitute Decisions Act, 1992, SO 1992, c 30, s 7(2); Substitute Decisions Act, 1992, SO 1992, c 30, s 12(1); Substitute Decisions Act, 1992, SO 1992, c 30, s 22

Canada — Québec

Mandatary under a protection mandate (administration of property)

The property side of the protection mandate: the mandatary administers the mandator's patrimony. Québec has no enduring power of attorney that works without a court step. Authority starts only on homologation after incapacity is shown, and an ordinary mandate already in place continues during the proceedings. It ends on restored capacity, revocation or death.

Assigned: Protection mandate signed (notarial or before witnesses) Capable
Starts: Homologation after incapacity is ascertained Incapacitated
Ends: Court ascertains restored capacity Capable
: Mandator's death; mandatary renders account to the liquidator's side and completes urgent acts Deceased
: Court revocation; tutorship to property instituted to replace or complete it Incapacitated

Something missing or wrong for Canada — Québec?

Civil Code of Québec, art 2166; Civil Code of Québec, arts 2130-2131; Code of Civil Procedure, CQLR c C-25.01, arts 312, 315; Civil Code of Québec, arts 2172-2173; Civil Code of Québec, art 2175; Civil Code of Québec, arts 2182-2184; Civil Code of Québec, arts 2176-2177, 2181