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).
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No, but it is preferable. In accordance with article 1359 of the civil code, a writing is required when the sum lent is greater than 1500 €. The use of a notary is recommended to avoid any dispute, especially between your heirs. Indeed, you are assured that the deed will…
... her property will revert to her spouse. Is it correct? Yes . Renunciation of a bequest has the effect of rendering the testamentary disposition null and void (art. 1043 C. civ.). The devolution of inheritance then takes place as if this provision had never existed. Since your cousin has…
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…
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…