Frequently asked questions about Succession

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My husband passed away. He was a state employee. Is the death capital paid by his employer subject to an inheritance tax ?

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).
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My best friend passed away recently. He was single, childless and under guardianship. Supervision was exercised by a legal representative for the protection of individuals. Can the guardian seize a notary to take care of his estate?

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…
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My mother had a future protection mandate drafted by her notary and appointed me as the agent. Unfortunately, she passed away before the mandate was activated. I am her sole heir. Can I use this mandate to retrieve funds (15,000 euros) ...

... 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…
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I have served a formal notice to elect on a minor heir. His legal guardians (parents) have not responded. Is he deemed to have accepted the succession unconditionally?

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…
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My spouse has just passed away. Do I need to file an inheritance tax return even though I am exempt from inheritance tax?

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…
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