Frequently asked questions about Famille

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No. Article 847 bis of the General Tax Code provides for an exemption from registration fees; in regard to the prior consent to be obtained by a notary (article 342-10 of the Civil Code). As an extension of the bioethics law of August 2, 2021, which extends medically assisted reproduction…

Generally, when the deceased owned real estate, the value to be considered for the inheritance declaration is the market value on the date of death (Article 761, paragraph 1 of the General Tax Code and BOI-ENR-DMTG-10-40-20 §20). This is the value that would be obtained if the property were sold…

Yes. The seller is exempt from capital gains tax when selling a property that has been owned for more than 30 years (BOI-RFPI-PVI-20-20 §§60 and 70). In your case, the holding period must be calculated in two separate parts: You became the owner of half of the property more than…

No, subject to conditions. A person under guardianship may accept an inheritance alone, provided they have a certificate from the notary stating that the assets clearly exceed the liabilities (Article 467 of the French Civil Code, which refers to Article 507-1 of the Civil Code on guardianship). In the absence…

Yes, in exceptional cases, posthumous marriage may be authorized by the President of the Republic under article 171 of the French Civil Code. Two conditions must be met: it must be proven that the deceased really wished to marry, based on a sufficient number of facts (his or her behavior…

Frequently asked questions about Famille

A question ? Need help ?

As part of a process of medically assisted procreation, my partner and I must go to a notary to obtain our consent. Is this agreement subject to registration fees ?

After their retirement, my parents moved to Portugal, where they bought a house. My father has passed away, and we need to appraise this residence for the inheritance declaration. How should we proceed ?

I have been divorced for 32 years, and we divided our assets in 2018. At that time, I became the sole owner of the house. Today, I am selling it. Will I be liable for capital gains tax?

My sister and I are heirs to our father’s estate. My sister is under enhanced guardianship (curatelle renforcée). Do we need the judge’s authorisation to accept the inheritance outright?

I lived with one person for thirty years. We wanted to get married, the banns had been published, but he died before the ceremony. Can I have our marriage registered after his death?