No, if the dismemberment of ownership results from the option exercised within the framework of your legal rights (article 757 of the Civil Code), you only declare the value of the usufruct. This value is determined according to the scale of article 669 of the General Tax Code, according to…
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Yes, the notary in charge of settling an estate must establish the devolution of the estate (identification of heirs and indication of their legal share). In your case, the latter must ensure that your mother had no children other except you. Its role is all the more important as it…
If two individuals die in the same event, and each was entitled to inherit from the other, as often occurs with spouses, each estate is settled according to the order of death (Art. 725-1 C. civ.). This order can be established by any means. If it is impossible to determine…
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…