Frequently asked questions about Succession

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My mother passed away three years ago. My aunt has also just passed away. In her will, she designated my mother as the executor. Will I need to replace her?

No. As a rule, the role of executor is personal and does not transfer (Article 1025, paragraph 3 of the Civil Code), unless the testator has stated otherwise. Therefore, if your aunt made no provisions, you do not have to assume the role assigned to your mother.
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My brother passed away and I am his sole heir. He didn’t own any property and had €4,000 in his bank account. Am I required to file an inheritance tax return?

Yes. The law requires you to file an inheritance tax return because you are a collateral-line heir and the estate’s value exceeds €3,000 (Article 800 of the French General Tax Code). The inheritance return must include all assets and liabilities of the estate and be submitted to the tax authorities…
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