Frequently asked questions about Succession

No. The death benefit, paid under conditions and the amount of which varies according to whether the civil servant died before or after the minimum retirement age, "is not subject to transfer duties in the event of death", i.e. inheritance rights (article D712-23 of the Social Security Code).

Yes. In the event of the death of an adult who is the subject of a protective measure exercised by a legal representative for the protection of adults, the latter may, in the absence of known heirs, seize the notary of the deceased through a view of settling the estate…

... from her bank accounts? No. The future protection mandate ceases to apply upon the death of the person to be protected (article 483 2° of the Civil Code). You should consult a notary to establish a certificate of heirship that will allow you to recover your mother's liquid assets…

No. Neither the minor nor his parents may accept a succession unconditionally without the judge’s approval (Articles 388-1-1 and 387-1, 5° of the French Civil Code). Case law holds that when a minor is served with a notice to elect and his representatives remain silent, he is deemed to have…

It depends. The surviving spouse is indeed exempt from inheritance tax (Article 796-0 of the French General Tax Code). However, the law requires heirs, including the surviving spouse, to file an inheritance tax return when the gross value of the estate exceeds €50,000. Conversely, if the gross estate value is…