No. The allowance provided for in Article 779 of the French General Tax Code does not apply to nephews and nieces by marriage.
Frequently asked questions about Succession
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Yes. Article 642 of the General Tax Code provides that when the deceased has passed away outside the department of Martinique where they were domiciled, the heirs have a one-year period to file the inheritance declaration with the tax authorities (as an exception to the six-month period).
When the deceased leaves a specific legacy (a legatee receiving precisely designated items) and has children (forced heirs), the legatee must request delivery of the legacy from them (Art. 1014 Civil Code) to take possession of the inheritance.
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).
... from this inheritance until her mother passed away. Is this true? Yes. In theory, the usufructuary cannot dispose of the property of the concerned usufruct. However, the Civil Code allows an exception when the usufruct includes elements that cannot be used without consuming them, such as money. In which…