Frequently asked questions about Succession

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We are a family of 4 siblings. The eldest is single without children and wishes to bequeath all her property to her nephews and nieces. Does she have the right to do so?

Yes. A person can freely dispose of all their assets by will, as long as they have no compulsory heirs. The beneficiaries are the children (article 913 of the Civil Code) or their descendants in the event of predecease (article 913-1 of the Civil Code), and in the absence of…
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My brother passed away and I am his sole heir. He didn’t own any property and had €4,000 in his bank account. Am I required to file an inheritance tax return?

Yes. The law requires you to file an inheritance tax return because you are a collateral-line heir and the estate’s value exceeds €3,000 (Article 800 of the French General Tax Code). The inheritance return must include all assets and liabilities of the estate and be submitted to the tax authorities…
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One of the co-heirs has accepted the succession but has not responded to reminders from the notary for several months. Can we still share?

Yes, but only under certain conditions. The defaulting co-owner, who is neither presumed absent nor unable to express his will due to removal, must then be given formal notice by extrajudicial act to be represented at the partition. The request must come from one of the co-sharers. If within three…
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I am a Swiss tax resident. My mother, who passed away this year, lived in France in a house she owned and did not make a will. Can I appoint a notary in Switzerland?

Yes, but… The law applicable to your mother’s estate is French law, since her tax residence was in France. You may choose any notary you wish, but only a French notary can file the deeds recording the transfer of ownership of your mother’s real estate with the Land Registry (Article…
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My spouse, with whom I had been living separately for several years, has just passed away. He had no children, and I have learned that he left all his assets to the Red Cross. Is this legal ?

No. Despite your years of separation, you still retain the status of "entitled spouse" (Article 732 of the Civil Code). In the absence of children, the law provides that you are entitled to at least 1/4 of his estate (Article 914-1 of the Civil Code). Therefore, you are entitled to…
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