Frequently asked questions about Succession

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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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Following the death of my father, I became the bare owner of a property and my mother the usufructuary. Should I declare the value of this bare ownership for my real estate wealth tax?

Yes. When the division (existence of a usufruct and bare ownership) results from a death and the exercise by the surviving spouse of their legal rights, Article 968 paragraph 2, 1° of the General Tax Code specifies that the value of the bare ownership must be included in the calculation…
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Following the death of my father, I became the bare owner of a property and my mother the usufructuary. Should I declare the value of this bare ownership for my real estate wealth tax?

Yes. When the division (existence of a usufruct and bare ownership) results from a death and the exercise by the surviving spouse of their legal rights, Article 968 paragraph 2, 1° of the General Tax Code specifies that the value of the bare ownership must be included in the calculation…
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I am considering filing an inheritance declaration and paying the associated inheritance taxes. Does this filing imply tacit acceptance of the inheritance ?

In principle, no. If filing an inheritance declaration and paying the taxes are not listed in Article 784 of the Civil Code (which lists acts that do not imply tacit acceptance), old case law has considered that these actions do not constitute tacit acceptance, provided that the taxes are paid…
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