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My husband has passed away. In the inheritance tax return, the notary applies a 20% allowance to my late husband’s main residence, which I still occupy. Is this allowance mandatory?

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…
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My son passed away. He was married and had a daughter. My daughter-in-law opted for the usufruct of the entire estate of her late husband, which only includes money. The notary told my granddaughter that she would not receive the money ...

... 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…
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I own a house inherited from my parents. Upon my death, I wish to bequeath it to one of my daughters, then have it passed on to my grandson upon her death, with the condition that he transfers it to his future child. Is this possible ?

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…
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I have a photocopy of a handwritten will. Can I use it as proof?

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).
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My father, a farmer, has passed away. My parents were married without a prenuptial agreement. My brother is claiming a deferred salary credit against my father’s estate. Will this claim also have to be settled by my mother’s estate?

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.
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