| Notaires de France

No. The law does not recognize the surviving civil partner as a legal heir, unlike the surviving spouse. Therefore, if you want your partner to be your (sole) heir, you will need to make a will to that effect. This can be drafted by a notary (authentic form) or by…

Yes. A future protection mandate does not prevent the protected person from disposing of their property with the assistance of their agent. However, Article 490 paragraph 2 of the Civil Code requires the agent to obtain the authorization of the guardianship judge to "perform a disposition act for free." The…

Yes. Regarding co-ownership, Article 815-3 4° of the Civil Code states that a majority of two-thirds of the co-owners can "conclude and renew leases other than those concerning a property for agricultural, commercial, industrial, or artisanal use." In your case, it is a lease for agricultural use, which requires the…

Yes. The tenant's right of first refusal exists only in specific cases defined by law, such as for unfurnished residential leases (Article 15 II of the law of July 6, 1989). In the case of selling a parking space, no law provides a right of priority for the tenant. Therefore…

No. The will reflects the last wishes of its author. Therefore, if you appoint an association as the universal legatee, it has the option to accept or decline the bequest (Article 724-1 of the Civil Code). If it declines and you have not designated a secondary legatee, the rules of…

In principle, no. If filing an inheritance declaration and paying the taxes are not listed in Article 784 of the Civil Code (which lists acts that do not imply tacit acceptance), old case law has considered that these actions do not constitute tacit acceptance, provided that the taxes are paid…

No. Article 150 U 6° of the General Tax Code states that the sale of property for under €15,000, whether a main or secondary residence is exempt from capital gains tax (BOI-RFPI-PVI-10-40-70).

No. For tax purposes, a simple adoption does not create a donation or inheritance tax allowance for the adopter (Art. 786 CGI), with few exceptions, which apply only to the adoptee. Therefore, your stepfather will pay 60% tax on the full amount (Art. 777, IV CGI).

(...) Now the notary is asking us to personally sign the inventory closure deed. Why ? The purpose of closing the inventory is to confirm that all operations have been completed. On this occasion, those who were in possession of the deceased's assets before the inventory or who lived in…

Generally, when the deceased owned real estate, the value to be considered for the inheritance declaration is the market value on the date of death (Article 761, paragraph 1 of the General Tax Code and BOI-ENR-DMTG-10-40-20 §20). This is the value that would be obtained if the property were sold…

I am in a civil union (PACS). If I die, will my partner inherit my assets as we have no children?

My father is under a notarized future protection mandate. I am the agent. He intended to make a donation but could not do so before this measure was implemented. Is it still possible ?

We are two brothers and one sister co-owning an agricultural land. My sister and I want to lease it, but my brother opposes. Is the agreement of all co-owners required ?

I rent a parking space in the neighboring residence. My landlord informed me that he sold it to one of the building's co-owners without offering it to me first. Is he allowed to do so ?

I am single with no children. I am considering appointing an animal protection association as the universal legatee of my estate. If it declines the bequest, can it choose who shall receive it instead ?

I am considering filing an inheritance declaration and paying the associated inheritance taxes. Does this filing imply tacit acceptance of the inheritance ?

I’m about to sell a small holiday home for €12,000. Will I be taxed on any capital gain?

Years ago, my mother remarried, and her husband adopted me (simple adoption). I’d like to give them both some money. I know my mother has a tax allowance. Does my stepfather benefit from one too?

My brother has passed away. He was single and didn’t have children. My sister and I have conducted an inventory of his estate for the purposes of the tax inheritance declaration. I live abroad and was able to be represented. (...)

After their retirement, my parents moved to Portugal, where they bought a house. My father has passed away, and we need to appraise this residence for the inheritance declaration. How should we proceed ?