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Yes. Under Article 762 of the General Tax Code, you may make an estimated declaration of the jewelry and statuettes provided the value is correctly assessed. However, without agreement the estate tax declaration may be late. As heirs are jointly liable for inheritance tax, late interest or penalties will apply…
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No. The Civil union partner is not entitled to inherit from his deceased partner, unless the latter has written (or had a notary write) a will in his favor, in order to allow him to benefit from all or part of succession.
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…