Succession and Notary: legal experts in estate settlement

Updated on Friday 13 March 2026

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My aunt’s estate includes jewelry and statuettes. The heirs disagree on the value to declare. Some want an inventory while I prefer a simple declaration, which is cheaper. Am I allowed?

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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My aunt is going to lend me some money. We have planned for me to repay it in monthly installments over a period of 5 years. A loan deed will be regularized by a notary. If she dies before this term (...)

do her children have the right to demand that I pay them the outstanding amount in one go? No . On the death of a person, the rights, and shares that he held during his lifetime are automatically transmitted to his heirs (art. 724 C. civ.). The Court of cassation
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I would like to draw up a notarial will to make one of my daughters a universal legatee. My notary is asking me to appoint two witnesses. Can I choose my daughter's PACS partner?

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…
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