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No, if the dismemberment of ownership results from the option exercised within the framework of your legal rights (article 757 of the Civil Code), you only declare the value of the usufruct. This value is determined according to the scale of article 669 of the General Tax Code, according to…
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.
Yes, the deed of notoriety may be signed only by the heirs requesting it (French Civil Code, Art. 730-1, para. 3). However, the notary will generally seek the participation of all the heirs to avoid any deadlock from the outset of the matter.
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.
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…