Frequently asked questions about Famille

A question ? Need help ?

My mother always lived in Martinique, but she came to the mainland for medical treatment, where she unfortunately passed away. Is it true that I have one year to file the inheritance declaration with the tax authorities ?

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).
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My ex-husband passed away. He was very spendthrift. As the legal representative of our minor child, I am considering making an acceptance up to the net assets on his behalf. Is the authorization of the guardianship judge obligatory?

No. Acceptance up to the amount of the net assets makes it possible to limit the patrimonial risks for the heir since he is not liable for the debts of the deceased, on his personal assets. As long as this acceptance does not present a risk for the minor to…
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My wife and I are married without a contract. She left the marital home several years ago. We don't want a divorce or legal separation. However, we would like to declare our income separately. Is this possible?

Yes, under certain conditions. In principle, when you are married, you are subject to joint taxation with your spouse for the income each of you receives (art. 6, 1, CGI). However, it is possible to request separate taxation when one of the spouses has abandoned the marital home and each…
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