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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
27 January 2026

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

  • Succession

A question ? Need help ?

How can I find out if I am the beneficiary of a life insurance policy?

You can contact a notary to check the FICOVIE database or reach out to the AGIRA organization (https://www.agira.asso.fr/) which will contact various institutions managing life insurance policies. This way, you will know if you are a beneficiary and which institution holds the policy.
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My mother has passed away. We found a video in which she stated that she is leaving all her belongings to my brother's children. Is this will valid ?

No. For a will to be valid, it must take one of the forms provided for by Article 969 of the Civil Code: holographic, authentic, or mystic, all of which require a written document. A will made on video is therefore null and void and cannot produce any effects (Reply…
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Is it legal to make a will one month before passing away?

Yes. The law does not set any time limit between writing a will and the day of death. However, to be valid, the testator must be of sound mind (Articles 414-1 and 901 of the Civil Code). Therefore, a person cannot make a will after the opening of guardianship without…
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I have renounced my mother's estate. I am currently two months pregnant. Will I also need to renounce the estate on behalf of my child once they are born?

Yes. Under Article 725 of the French Civil Code, a child who was already conceived at the time of the deceased’s death may inherit, provided they are born viable. Since you have renounced the succession, your unborn child becomes the next heir to your mother’s estate. However, the renunciation on…
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Following the death of my mother, I inherited her apartment. I wish to sell it. What is the acquisition value to be used in order to determine the amount of the real estate capital gain?

The capital gain carried out on the sale of a property is equal to the difference between the sale price and the acquisition price. When the property was received following a death, the acquisition price corresponds to the value retained in the declaration of succession (art. 150 VB, I, CGI).
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