Frequently asked questions about Succession
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Yes. Article 642 of the General Tax Code provides that when the deceased has passed away outside the department of Martinique where they were domiciled, the heirs have a one-year period to file the inheritance declaration with the tax authorities (as an exception to the six-month period).
If it appears that your mother is no longer capable of looking after her own interests, you must inform her of your intention to implement the mandate. Her condition must then be certified by a doctor chosen from a list drawn up by the public prosecutor. This medical certificate and…
The capital gain carried out on the sale of a property is equal to the difference between the sale price and the acquisition price. When the property was received following a death, the acquisition price corresponds to the value retained in the declaration of succession (art. 150 VB, I, CGI).
No. Conditions in a will (“charges”) must be possible (Civil Code, Article 900). Here she has two capacities: legatee (bound by the condition) and legal heir as spouse. If she refuses the legacy, she is no longer bound but can still inherit as surviving spouse.