fiduciary heirglossary / fiduciary heir Roman & civil law. An heir who takes property as a trustee on behalf of a person who is not eligible to receive the property immediately. See FIDEICOMMISSUM. 词条贡献者 译者Susanne,世界顶尖法学院国际税法专业,擅长翻译各种与联邦税务纠纷相关的法律文件。