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Fiscalité des successions pour les biens situés en Corse

News in the spotlight

Adoption of the Law Aiming to Reduce and Regulate Bank Fees on Estates

succession et frais bancaires
26 August 2025

Estates: Certain Banking Procedures Will Become Free of Charge, Subject to Asset Thresholds or Heirs’ Circumstances

  • Succession

A question ? Need help ?

My husband has passed away. As part of his support obligation, he paid his parents a sum every month to help them pay for their retirement home (EPHAD). Will I have to continue paying it?

It depends. The law stipulates that daughters-in-law and sons-in-law are obliged to help their parents-in-law materially and financially as part of the obligation to provide support (art. 206 C. civ.). The death of your husband does not terminate this obligation (Lyon Jan. 25, 1967). On the other hand, if you…
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After my mother’s death, my father and I invested the inheritance money in a capitalisation contract, under which he holds the usufruct and I hold the bare ownership. Can he redeem the contract without asking for my consent?

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…
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My father has just passed away. I am currently involved in a dispute with my brother who believes that I have been advantaged because our father financed my higher education. Are these amounts reportable to the estate?

No. In principle, the law provides that education costs are not reportable to the estate (article 852 of the Civil Code), just like the costs of food, maintenance, learning, ordinary equipment costs, wedding gifts and usual gifts. However, this legal exemption from reporting to the estate only applies if your…
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My father passed away 3 months ago. My mother opted for the usufruct. My brothers and I are liable for inheritance tax. I'd like to ask the tax department to defer payment until the day the usufruct ends. Should my brothers also request this ?

No. You may be the only one to opt for deferred payment of inheritance tax. However, it is imperative that your brothers give their express agreement to this request, and that they declare that they have been informed that, in the event of default on your part, they remain liable…
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