, if y Noou meet these conditions (Article 150 U II-2° CGI): You were tax resident in France for at least two years. The property is residential. The sale occurs within 10 years of moving abroad. The exemption applies only once and up to €150,000 in net gains.
Frequently asked questions about Succession
Other themes
A question ? Need help ?
A marriage contract governs the couple’s property during marriage, but not succession. In your case, and unless there is a will stating otherwise, the law provides that you inherit the entire estate (Article 757-2 of the Civil Code).
No. When the mandate is established in authentic form, the law requires the agent to render his accounts and all "useful supporting documents" to the drafting notary of said mandate (article 491 of the Civil Code).
No. Articles 720 and 722 of the Civil Code state that "inheritances open upon the death of the deceased" and that "all agreements aimed at creating rights or renouncing rights to all or part of an unopened inheritance or any of its assets only take effect if authorized by law."…
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…