No. The death benefit, paid under conditions and the amount of which varies according to whether the civil servant died before or after the minimum retirement age, "is not subject to transfer duties in the event of death", i.e. inheritance rights (article D712-23 of the Social Security Code).
No. When the adopter himself has children, the court called upon to rule in regard to the adoption verifies that it is not likely to compromise family life (art. 353, para. 3 C. civ. by 361 reference). However, as part of the documents which need to be provided in support…
No. Indeed, article 975 of the Civil Code specifies that legatees in any capacity whatsoever, as well as their relatives or allies up to the fourth degree, cannot be chosen as witnesses. The alliance being the bond that is established by marriage, the wife of your godchild cannot be a…
Yes, loan contracts for an amount greater than 5,000 euros must be declared (article 49B appendix 3 and article 23L appendix 4 of the CGI) to the tax authorities on form no. 2062. You must file this declaration at the same time as your next annual income tax return, either…
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…
In principle, you lose the status of heir if you have not opted within the period of 10 years from the opening of the succession, from the date of death. You are then deemed to renounce this succession (article 780 al. 1 and 2 of the Civil Code) However, if…
Yes. The revelation contract proposed by a genealogist is subject to consumer protection rules (Rep. Min. Pajon au JOAN du 23-10-2000 n° 50427), and consequently to the rules concerning door-to-door sales. You therefore have the 14-day withdrawal period provided for in Article L.221-18 of the Consumer Code applicable to contracts…
No. To be able to benefit from the lifetime right provided for by article 764 of the Civil Code, the accommodation must belong to the spouses or depend totally on the estate. However, if the accommodation was held by the deceased in joint ownership with a third party, the spouse…
Yes. The real estate capital gain corresponds to the difference between the resale price of the property and its acquisition price. To reduce this amount, it is possible to increase the acquisition price of a certain number of costs and expenses, which have been exhaustively listed in the General Tax…
It depends. In accordance with article 8, para. 1 of Law No. 65-557 of July 10, 1965, the co-ownership regulations determine the destination of the private and common sections, as well as the conditions of their enjoyment. Each co-owner can freely enjoy his private partitions, subject to not infringing the…