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As a rule, the acquisition price to be considered is the amount you actually paid, namely the lump sum (bouquet) together with the total amount of annuity payments made up to the seller’s death. However, the tax authorities offer an alternative to the taxpayer: it is possible to use the…

No. Under the community of acquisitions regime, assets received by way of succession are considered separate property of the spouse who inherits them (Article 1405, paragraph 1 of the French Civil Code). Consequently, the undivided share inherited by your spouse is his separate property. If you purchase the share of…

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Yes. Your half-brothers are the children of one of your parents and are legally considered your siblings. Under French law, your estate will be divided equally between them and your sister. If you do not want them to inherit, you must make a will to exclude them. (Articles 734 to…

No. A residual legacy (legs résiduel or de residuo) is a gift upon death (provided for in a will and executed upon your death) that designates a first legatee who will receive a property and will be required to pass it on to a second legatee, provided it still exists…

The law is silent on this matter. Therefore, it is advisable to specify the allocation of charges in the sale agreement. For example, if the life annuity is occupied, it may be agreed that the annuitant (i.e., the seller) will bear all the charges related to the property (such as…

If you sell a property as a life annuity to your child (who is your presumptive heir at the time of the sale), tax law considers this transaction as a gift, which will be charged against the disposable portion of your estate at the time of your death. In other…

Yes. The law prohibits the attorney from carrying out acts of gratuitous disposal (such as a gift) on behalf of the protected person without the prior authorisation of the guardianship judge (Article 490 of the French Civil Code)

No. Representation in matters of succession is a legal fiction allowing the heirs of a person to take their place in an estate because they are not present (due to renunciation or death). For this mechanism to apply, there must be a plurality of branches (in practice, your mother would…

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For the purpose of calculating capital gains tax on real estate, what acquisition price should be taken into account when the property was purchased under a life annuity arrangement?

I am married under the regime of community of property reduced to acquisitions. My husband has inherited an undivided share in a real estate property. Today, we wish to purchase the share of his co-owner. Will I become the owner of the property?

I am single and have no children. Both my parents are deceased. I have one sister and some half-brothers with whom I do not get along. Upon my death, will they have rights in my estate?

I would like to make a residual legacy. Can I be certain that my legatee will keep the property until their death?

In the context of a life annuity (viager) sale, who is responsible for paying the various charges on the property?

I have been advised against selling a property as a life annuity (viager) to my son. Why?

My mother has a notarised lasting power of attorney (mandat de protection future), and I am her attorney. She used to make regular monetary gifts to her grandchildren, and I am continuing this practice. The notary says this is not allowed. Is he correct?

My mother passed away 10 years ago. Her brother has just died, and there are two heirs (my sister and I). Will we benefit from the tax allowance that my mother could have claimed if she had survived her brother?