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Yes. Article 764 bis of the French Tax Code provides for a mandatory 20% allowance on the fair market value of the property that constituted the deceased’s principal residence at the date of death, provided that, on that same date, the property was also occupied as a principal residence by…
... 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…
Partially. By will, you can bequeath this house to your daughter with the condition that she keeps and transfers it to her son (Article 1051 of the Civil Code). However, the law does not allow you to impose this condition on your grandson (Article 1053 paragraph 1 of the Civil…
No. A photocopy of handwritten will is not valid because it was not written by the testator’s own hand, as required by law (Article 970 of the Civil Code). Courts have confirmed this (e.g., Cass. 1st Civ., 29 May 2013, No. 12-17.870).
No. The deferred salary credit is intended to compensate for unpaid assistance provided by a descendant to the farming operator. Since your mother was not herself a farmer, your brother cannot claim a deferred salary credit against her estate. Their matrimonial regime has no impact on this matter.