Frequently asked questions about Succession

Yes. When the division (existence of a usufruct and bare ownership) results from a death and the exercise by the surviving spouse of their legal rights, Article 968 paragraph 2, 1° of the General Tax Code specifies that the value of the bare ownership must be included in the calculation…

No. In the absence of descendants and parents of the deceased, the surviving spouse inherits the entire estate (Art. 757-2 Civil Code). By exception, if your brother owned real estate received from your parents and still forming part of his estate, you may, under certain conditions, be entitled to half…

No. A renouncing heir is considered never to have been an heir (Article 805 of the Civil Code). The landlord may request that a judge authorize disposal of the furniture or refer the estate to the public authority for debt recovery (Articles 809-1 to 810-3 of the Civil Code).

Yes, article 975 of the French Civil Code stipulates that "neither the legatees in any capacity whatsoever, nor their relatives or allies up to and including the fourth degree (...) may be taken as witnesses to the will by public deed". The PACS partner is neither a relative nor an…

Yes. The General Tax Code provides, for the calculation of inheritance tax, that buildings are valued according to their real market value on the date of death. But, with regard to the main residence of the deceased, article 764 bis of the CGI provides for the automatic application of a…