| Notaires de France

Reminder: The reduction indemnity is a sum owed to the reserved heirs by a beneficiary (donee or legatee) who receives assets exceeding their share of the estate. It is calculated during the liquidation of the estate and is generally payable at the time of the division, unless otherwise agreed. Solution…

Yes, provided that a legal heir (as defined by law) accepts the succession. In that case, you may exercise the right of cantonnement, which allows a legatee to limit their acceptance to part of the assets bequeathed. This is permitted under Article 1002-1 of the French Civil Code.

Yes. The €15,000 exemption threshold for capital gains tax is assessed per sale and per buyer. According to BOFiP BOI-RFPI-PVI-10-40-70 §80, if multiple lots are sold to the same buyer in a single transaction, the total sale price is considered. Therefore, to benefit from the exemption for the parking space…

Yes. Unless otherwise provided in your lease, Article 1400 paragraph 2 of the General Tax Code states that the property tax notice is issued in the name of the lessee.

For reference: unless a different arrangement is specified, articles 605 and 606 of the Civil Code outline how responsibilities for repairs are divided between the bare owner and the usufructuary. Major repairs, such as those to the structural walls or entire roofs, fall to the bare owner, while the usufructuary…

No. When the mandate is established in authentic form, the law requires the agent to render his accounts and all "useful supporting documents" to the drafting notary of said mandate (article 491 of the Civil Code).

Yes. When the division (existence of a usufruct and bare ownership) results from a death and the exercise by the surviving spouse of their legal rights, Article 968 paragraph 2, 1° of the General Tax Code specifies that the value of the bare ownership must be included in the calculation…

In such a case, you should approach the territorially competent land registration service. By completing certain formalities (filling out CERFA forms n° 3233SD and n° 3236 SD), you can obtain a copy of your property deed (which will include the name of the notary who drafted the act).

No. Article 780 of the Civil Code provides that you have 10 years from his death to manifest your intention to inherit, unless you had "legitimate reasons for being unaware of the birth of [your] right, mainly the opening of the succession [the death]”.

... from her bank accounts? No. The future protection mandate ceases to apply upon the death of the person to be protected (article 483 2° of the Civil Code). You should consult a notary to establish a certificate of heirship that will allow you to recover your mother's liquid assets…

As part of settling my mother's estate, I owe a reduction indemnity to my brother. However, I am unable to pay it. What can I do?

My neighbour bequeathed several real estate properties to me in his will. I only wish to keep some of them. Is this possible?

I wish to sell a parking space (€9,000) and an apartment (€250,000), which is my secondary residence, to the same buyer. Will the parking space be subject to capital gains tax?

I am the holder of a solidary real lease. Am I required to pay the property tax?

Can a usufructuary compel the bare owner to undertake major repairs?

Under a future protection mandate established by the notary of my father (who has since been diagnosed with Alzheimer's), I have become his agent. Is it possible for me to account for my management to my own notary?

Following the death of my father, I became the bare owner of a property and my mother the usufructuary. Should I declare the value of this bare ownership for my real estate wealth tax?

I have lost my property deed, and I do not remember either the name of the notary or the address of the notary office. How can I obtain a copy?

My father passed away in 2009, and I never settled his estate. Is it still possible to inherit?

My mother had a future protection mandate drafted by her notary and appointed me as the agent. Unfortunately, she passed away before the mandate was activated. I am her sole heir. Can I use this mandate to retrieve funds (15,000 euros) ...