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Fiscalité des successions pour les biens situés en Corse

News in the spotlight

Adoption of the Law Aiming to Reduce and Regulate Bank Fees on Estates

succession et frais bancaires
27 January 2026

Estates: Certain Banking Procedures Will Become Free of Charge, Subject to Asset Thresholds or Heirs’ Circumstances

  • Succession

A question ? Need help ?

My husband was retired. He passed away and left a huge debt. I plan to renounce his succession. Am I still entitled to the survivor's pension?

Yes. By renouncing the succession of your spouse, you lose the status of heir (article 805 of the Civil Code). On the other hand, you retain the status of spouse. However, the survivor's pension is a right reserved for the spouse or ex-spouse in the event of the death of…
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I am a legatee under a partition will. If I renounce it, does that mean I also renounce my parent’s estate?

Yes. Through a partition will, the testator divides and allocates their assets among their heirs. Allowing a legatee to renounce the will while accepting the estate as a legal heir would undermine the division intended by the deceased (Article 1079 of the French Civil Code).
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Who owns the furniture in a usufructuary apartment?

Gift-sharing: My wife owns a house, while her mother has the usufruct of one of the 2 apartments. Who will own the furniture when her mother dies? the bare owner or the heirs? If the gift concerns real estate, the furniture is not included in the gift unless this was…
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Our father (debirentier) predeceased the sellers (crédirentiers) of the property he bought as a life annuity. As the deceased's heir, do I have to continue paying the annuities until the sellers die?

Yes. As part of your father's estate, you inherited the property he had purchased as a life annuity, as well as the related debts. It is therefore your responsibility to continue paying the annuities until the death of the seller.
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I am French and have lived in Germany for 8 years. I want to sell a house I inherited in France. Will I pay capital gains tax?

, if y Noou meet these conditions (Article 150 U II-2° CGI): You were tax resident in France for at least two years. The property is residential. The sale occurs within 10 years of moving abroad. The exemption applies only once and up to €150,000 in net gains.
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