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No. The deferred salary credit is intended to compensate for unpaid assistance provided by a descendant to the farming operator. Since your mother was not herself a farmer, your brother cannot claim a deferred salary credit against her estate. Their matrimonial regime has no impact on this matter.
Yes. Article 764 of the Civil Code provides for the benefit of the surviving spouse a right of habitation to the accommodation which he occupied as his principal residence at the time of death, and a right of use to the furniture within the latter. It can only be deprived…
Yes. The law provides that the notary depositary of the holographic will, draws up a report "on the spot" of the opening and status of the will, specifying the circumstances of its deposit. The original of the will is appended to the minutes. These documents are then maintained in the…
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…
Yes. The conditions of validity of the holograph will are provided for in article 970 of the Civil Code: it must be written by the hand of the testator, dated, and signed. It specifies that it is not subject to any other form.