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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 ?

I am the universal legatee of a deceased person with whom I had no family relationship. If I accept this bequest, will I be able to benefit from an allowance?

Yes. Article 788 of the General Tax Code provides for an allowance of 1594 euros in the absence of any other applicable allowance. After this deduction, your tax rate will amount to 60% of the value of the bequeathed assets.
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My mother, a French citizen, passed away in Germany, where she had been living for several years. Which law applies to her estate?

It depends. If your mother has not drawn up a will in which she chooses her national law, the European Inheritance Regulation (n°650/2012 of July 4, 2012) must be applied. This regulation mentions that the applicable law is the of the country in which the deceased resided. Your mother's estate…
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Our father (debirentier) predeceased the sellers (crédirentiers) of the property he bought as a life annuity. As the deceased's heir, do I have to continue paying the annuities until the sellers die?

Yes. As part of your father's estate, you inherited the property he had purchased as a life annuity, as well as the related debts. It is therefore your responsibility to continue paying the annuities until the death of the seller.
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