Frequently asked questions about Succession

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Yes, if you meet the following three conditions: You lived with him continuously for the five years prior to his death. You are single, widowed, divorced, or legally separated on the date of death. You are over 50 or have a disability preventing you from working (Article 796-0 ter CGI).

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…

No. Pursuant to Article 764 of the French Civil Code, the surviving spouse may request a lifetime right of use and habitation (droit d’usage et d’habitation viager) over the property that was effectively used as the couple’s main residence at the time of death.

Reminder: The partition duty is levied by the French tax administration when co-owners agree to terminate the joint ownership by allocating the jointly owned property to one of them. Except in specific cases, this duty is set at 2.5% of the net value of the assets being divided. Answer: Yes…

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…

Frequently asked questions about Succession

A question ? Need help ?

I am my brother’s only heir and lived with him. Can I be exempt from inheritance tax?

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?

I am married under the community property regime, but the family home belongs entirely to me. I have two children from a previous relationship. I’ve been told that if I were to pass away, my wife would have to leave the home. Is this true?

I am in joint ownership (indivision) with my brothers over a real estate property located in Corsica, following the death of our mother. I understand that if my brother buys out our shares, we may be exempt from the partition duty. Is this correct?

I am considering filing an inheritance declaration and paying the associated inheritance taxes. Does this filing imply tacit acceptance of the inheritance ?