Heir

Yes. Under Article 762 of the General Tax Code, you may make an estimated declaration of the jewelry and statuettes provided the value is correctly assessed. However, without agreement the estate tax declaration may be late. As heirs are jointly liable for inheritance tax, late interest or penalties will apply…

No. To be able to benefit from the lifetime right provided for by article 764 of the Civil Code, the accommodation must belong to the spouses or depend totally on the estate. However, if the accommodation was held by the deceased in joint ownership with a third party, the spouse…

Yes. In the event of the death of an adult who is the subject of a protective measure exercised by a legal representative for the protection of adults, the latter may, in the absence of known heirs, seize the notary of the deceased through a view of settling the estate…

No. When the compensatory allowance was paid in the form of an annuity, at the time of the death of the debtor spouse, in principle it is immediately payable in the form of a lump sum. Reversion pensions are deducted from the amount of this compensatory allowance (art. 280-1 and…

Yes, but… In a dismembered capitalisation contract, the usufructuary has the right to manage the contract and to make redemptions (partial or total) without the bare owner’s consent (Article 578 of the French Civil Code), unless otherwise stipulated. However, upon termination of the usufruct, the usufructuary must return to the…