Frequently asked questions about Succession

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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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My aunt passed away. I am the only heir. I found out that she had a lot of debt and I want to renounce her estate. I am a foreign resident. Do I have to return to France to proceed with the waiver?

No. To be enforceable against third parties, the renunciation of an inheritance must be formalized with the judicial court of the last domicile of the deceased, by filing or sending a simple letter which is duly completed, Cerfa 15828*05 form. One must also attach a full copy of the death…
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My married brother has just died without children or parents. Am I an heir?

No. In the absence of descendants and parents of the deceased, the surviving spouse inherits the entire estate (Art. 757-2 Civil Code). By exception, if your brother owned real estate received from your parents and still forming part of his estate, you may, under certain conditions, be entitled to half…
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