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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…

Yes. Under French law, the principle is that ownership of the land includes ownership of everything on and beneath it (Article 552 of the Civil Code). This means that even if you financed the construction of the house, your sister remains the owner. For the house to become your property…

(...) Is this correct ? Yes. When a person dies without children, their surviving spouse is entitled to inherit their assets (Article 757-2 of the Civil Code). The term spouse refers only to a non-divorced husband or wife (Article 732 of the Civil Code). Since your civil partner is not…

Partially. By will, you can bequeath this house to your daughter with the condition that she keeps and transfers it to her son (Article 1051 of the Civil Code). However, the law does not allow you to impose this condition on your grandson (Article 1053 paragraph 1 of the Civil…

No. For a will to be valid, it must take one of the forms provided for by Article 969 of the Civil Code: holographic, authentic, or mystic, all of which require a written document. A will made on video is therefore null and void and cannot produce any effects (Reply…

No. Despite your years of separation, you still retain the status of "entitled spouse" (Article 732 of the Civil Code). In the absence of children, the law provides that you are entitled to at least 1/4 of his estate (Article 914-1 of the Civil Code). Therefore, you are entitled to…

No. Regardless of the origin of the co-ownership (whether from an inheritance or a divorce, for example), a co-ownership agreement is always optional. However, since decisions must generally be made unanimously by all co-owners, which can be a source of difficulties, the agreement allows you to organize in advance the…

The inventory consists of describing, and sometimes estimating, the assets and liabilities that make up an estate.

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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 ?

Several years ago, I built my house on a piece of land owned by my sister. When I decided to sell the property, I discovered that my name was not on the title deed. Is this normal ?

My parents, who are now deceased, separated shortly after my birth. My father had two other children. I am in a civil union and have no children. A friend told me that upon my death, my assets would be transferred to my sister and stepbrothers. (...)

I own a house inherited from my parents. Upon my death, I wish to bequeath it to one of my daughters, then have it passed on to my grandson upon her death, with the condition that he transfers it to his future child. Is this possible ?

My mother has passed away. We found a video in which she stated that she is leaving all her belongings to my brother's children. Is this will valid ?

My spouse, with whom I had been living separately for several years, has just passed away. He had no children, and I have learned that he left all his assets to the Red Cross. Is this legal ?

My spouse and I have divorced. During our marriage, we bought a house that we wish to keep. Are we required to establish a co-ownership agreement ?