| Notaires de France

Yes. Either your friend sells you an undivided share of the property. In that case, you will hold ownership rights over the entire parcel jointly with your friend, and will be subject to the rules governing joint ownership (indivision) as set out in Articles 815 et seq. of the French…

Please note that your lease continues to be valid until a formal notice of termination is issued by the heirs, in accordance with the procedures set out in Article 15 of the Law of 6 July 1989. You may send a registered letter with acknowledgment of receipt to your landlord’s…

In principle, yes. The French Civil Code provides that, in the absence of descendants, assets received by a person from their parents by way of donation or inheritance, and still present in kind in their estate, are devolved half to the surviving spouse and half to the siblings (Article 757-3…

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…

I wish to purchase a garage located at the back of a friend’s property. According to the land registry, the garage is currently on the same parcel as my friend’s house. Is this possible?

I am a tenant and have just learned of my landlord’s death. The automatic payments for my rent have been rejected. What can I do, since I do not know the identity of the heirs?

My sister passed away, leaving behind her spouse and one child. We were both joint owners of our late parents’ house. Her child has renounced the succession. Can I claim a right of reversion (droit de retour) over her share in this family property?

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?