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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 ?

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 father has passed away. The notary handling the estate has only provided me with a copy of the will and informs me that he does not have the original, which is held by another notary. Is this normal?

Yes. The original of a will is kept by the notary who has custody of it, meaning the one who received it and filed it among his official records (Article 1007 of the French Civil Code). The notary you have appointed to handle the estate therefore only has a copy.
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